State Brief · MD

Maryland Film Tax Incentives

Headline rate, caps, minimum spend, payroll fringe, and the official film office for Maryland. Reference data for producers, line producers, and financiers structuring a Maryland shoot.

Program Type
Refundable Tax Credit
28%
With Uplifts30%
Program Details
Annual Cap
$12M
Project Cap
$10M
Min. Spend
$250K
Comp. Cap
Stackable Uplifts

+2% for TV series

Labor & Fringe
Payroll Burden
26–30%
Workers' Comp
4.1%
Sales Tax
6%
Union Locals
IATSE 487
Official Sourcemarylandfilm.org

Illustrative reference. Verify before deal.

Production Brief

Maryland offers a 25% refundable tax credit with a 3% uplift for television series, bringing the effective maximum to 28%. The $17.5 million annual cap and $250,000 minimum spend position the program for mid-budget productions, and a separate small-film supplemental fund can provide additional support for qualifying projects. Maryland's proximity to Washington, D.C. gives productions access to both DC-metro crew and iconic federal-adjacent locations without crossing into the District's separate incentive jurisdiction. Baltimore's established stage infrastructure and distinctive urban character have supported a steady pipeline of scripted television and feature production. The credit is refundable, which simplifies financial modeling, and Maryland Film Office provides active production-support services including location scouting and permitting assistance.

Maryland film incentive, at a glance.

The questions producers ask first when sizing a Maryland shoot, answered against the state's current program structure and fringe environment.

Is the Maryland film tax credit refundable or transferable?
Maryland's film tax credit is refundable, meaning the state pays out the credit as cash regardless of the production company's in-state tax liability. Payouts typically arrive 6 to 18 months after a final certified audit.
What is the Maryland film incentive rate?
Maryland's base rate is 28% on qualified production spend, with stackable uplifts that can push the effective top rate to 30% (+2% for TV series).
What is the minimum spend to qualify for the Maryland film incentive?
The minimum qualified-spend threshold to access the Maryland program is $250K. Productions below this threshold are not eligible for the incentive.
What is the annual cap on the Maryland film tax credit?
Maryland's annual program cap is $12M with a per-project cap of $10M. Productions should confirm current fund availability before committing, as caps can be exhausted mid-fiscal-year.
What is the payroll burden for film production in Maryland?
Typical payroll burden in Maryland runs 26–30% on top of gross wages, covering payroll taxes, statutory insurance, and applicable union pension/health/welfare contributions. Workers' compensation rates for production work generally fall around 4.1%, and production purchases are subject to 6%.
Compare Across States

See how Maryland stacks up on the full map.

Headline rate is the start, not the end. Compare Maryland side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

Open the Full Incentives Map