Maryland film tax incentives
Refundable tax creditRefundableUp to 30%
Maryland offers a 28% refundable tax credit, plus an uplift worth up to 2% more, for a maximum stacked rate of roughly 30%. The credit is refundable.
At a glance
- Program type
- Refundable tax credit
- Base rate
- 28%
- Minimum spend
- None listed
- Annual program cap
- No annual cap listed
- Per-project cap
- $10,000,000
- Refundable / transferable
- Refundable
- Application required
- Yes
- CPA audit required
- Not specified
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Television series rate (30% vs 28%)+2%
Caps and thresholds
Small/independent entity cap $125K; single production cap $10M.
Estimate your credit
Green Room's free estimator applies Maryland's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.