|Benefit as a % of spend||25.00|
|Financial cap per production||-|
|Do I have to register/set up a company?||Yes|
|Does foreign cast/crew paid in their home country/region qualify as expenditure?|| No|
|Do foreign cast/crew have to pay tax in the host country/state/region?|| No|
|Does travel to/from country/region qualify as expenditure?|| No|
|Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive?|| No|
|Criteria to access the benefit|
- - Minimum percentage of the film that must be shot in the region: 50.00%
- - Minimum spend 500000 (in local currency)
|When will the benefit/incentive be received?|
- - On submission of audited accounts
- - State approx. number of months after completion of audited accounts
|Additional incentives or advantages|
- - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - Free use of buidings/facilities/services within jurisdiction
- - Additionally, Maryland offers an exemption from its 6% sales tax for purchases and rentals used in the production of the film.
Qualified productions can receive a Maryland state sales tax exemption.
A television series may receive a credit of up to 27% of qualified direct costs.
Out of state cast and crew will not be taxed in Maryland.
Free or reduced location fees for state-owned property.