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Tom is a filmmaker, producer, and marketing specialist based in Los Angeles.
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
The Palmetto State offers filmmakers a compelling mix of affordability, accessibility, and beauty.
South Carolina’s coastal cities are rich with historic charm and vibrant cultural backdrops, while inland areas offer lakes, forests, and small-town Americana perfect for a range of projects.
Productions can double temperate forests for exotic jungles and Appalachian foothills for far-off mountains, or discover historic districts and modern cityscapes all within a few hours’ drive.
The state also boasts an experienced crew base, a mild climate that allows for year-round filming, and comparatively few permit requirements.
Given how accommodating and versatile South Carolina can be, it’s easy to see why it’s become a filmmaking haven. From modern cinematic classics such as The Notebook, Forrest Gump, and The Patriot, to TV favorites including Netflix’s Outer Banks and Peacock’s Mr. Mercedes, so many productions choose to shoot in South Carolina.
A number of production companies call South Carolina home, too, including Rough House Pictures, the shingle jointly run by Danny McBride, Jody Hill, and David Gordon Green. The trio filmed both their 2018 remake of Halloween and HBO series The Righteous Gemstones in the state.
What draws all of these productions to the Palmetto State? It’s more than just the scenery.
Thanks to a strong incentive program administered by the South Carolina Department of Parks, Recreation and Tourism, filmmakers may come to South Carolina for the setting, but they stay for the savings.
Inspired in part by the success of neighboring Georgia’s production incentive program, South Carolina first introduced its film incentive in 2005. This competitive rebate was designed to attract productions that would otherwise head west or north.
Over the years, the program has evolved to keep South Carolina competitive in the Southeast’s crowded incentive landscape. Updates have focused on bolstering local job creation, building production infrastructure, and making sure that the state remains an appealing option not just for one-off productions, but also for long-term industry growth.
The program’s success is demonstrable. In the two decades since South Carolina established its incentive, the rebate has helped draw more than 100 feature films, dozens of scripted television series, and hundreds of commercials and music videos. These projects have brought millions of dollars of spending to the state and created steady work for South Carolina crew and vendors.
So what do South Carolina film incentives look like today, and how much can your next project potentially save? Let’s take a closer look!
Through its marquee South Carolina Motion Picture Incentive, South Carolina currently offers a 20% to 30% rebate to qualifying productions.
The fact that South Carolina film incentives come in the form of a rebate can be hugely important for many productions.
Unlike states that provide film tax credits, South Carolina’s rebate provides a direct cash payment. After a final audit, productions receive a check from the state and do not have to wait to monetize a credit.
In order to qualify for the South Carolina Motion Picture Incentive, projects must spend at least $1 million in South Carolina within a single taxable year.
The program receives $15.5 million in annual funding each fiscal year and also has no project caps, meaning outside of the annual funding allocation there is no set upper limit to the amount of money a single project can see returned through the rebate.
Eligibility for South Carolina film incentives extends to a broad range of projects, which include:
At the moment, unscripted projects, including reality TV series, are not eligible for the South Carolina Motion Picture Incentive, as the program’s focus is on scripted storytelling that builds long-term industry infrastructure and delivers sustained investment in crew and resources.
So, you’ve determined that your project can qualify for South Carolina film incentives and you know you’ll meet the state’s $1 million dollar minimum spend threshold.
Now you’re probably wondering how much you can save through the rebate and, most importantly, which expenses will get you there.
Good news! Everything from payroll to cast and crew to physical production expenses including equipment rentals, location fees, props and wardrobe can qualify for South Carolina film incentives, provided spending is incurred in the state.
To really get a sense of how much your production can save, let’s break down qualified expenditures into two categories: payroll and production spend.
The first, and often largest, portion of production expenditures include cast and crew payroll.
South Carolina film incentives offer a 25% rebate on compensation paid to South Carolina residents and a 20% rebate for compensation paid to nonresident cast and crew.
Both above-the-line talent and below-the-line crew are eligible for the South Carolina wage rebate.
As you hire and onboard your cast and crew, be aware that all wages must be subject to South Carolina withholding tax in order to qualify for the rebate.
And as you budget, know that only the first $1 million in compensation paid to each individual—including principal cast, producers, and directors—will be eligible for the rebate.
Physical production expenses comprise the other portion of qualified expenses for Alabama film tax incentives.
For production expenses, qualifying goods and services purchased from South Carolina suppliers are eligible for rebates up to 30%. This can include location fees, equipment rentals, props, costumes, and vendor services.
Eligible production purchases made in the state from someone other than a South Carolina supplier are subject to a 5% reduction from the 30% rebate, thereby qualifying for a 25% rebate.
In order to enjoy the full benefits of South Carolina film incentives, productions must meet a few clear and specific program requirements.
First and foremost, all productions doing business in South Carolina must register with the South Carolina Secretary of State.
As we mentioned previously, all wages paid to cast and crew must also be subject to South Carolina withholding taxes.
If your production will be paying loan-outs, know that all loan-outs must be pre-approved by the South Carolina Film Commission before filming begins and loan-outs must complete all relevant withholding forms.
After completion, all productions must undergo an audit before receiving a rebate. South Carolina will provide an auditor from the State Department of Revenue to conduct this audit, and the rebate audit is free of charge.
While the audit occurs after the production has wrapped in South Carolina, projects also must report to the state auditor regularly during production.
A Schedule B Wage Report must be sent to the state auditor on a weekly basis for feature films and on a bi-weekly basis for series. The reporting schedule is a fair amount more frequent than most other states, so be prepared to keep up with this requirement upon beginning production in South Carolina.
Finally, it’s always important to give credit where credit is due. For South Carolina film incentives, it’s necessary. All productions that receive the South Carolina film rebate must recognize the state’s support in their project’s end credits with a logo and the statement: “Filmed in South Carolina pursuant to the South Carolina Motion Picture Incentive Act.”
Yes! While the Motion Picture Incentive is the flagship rebate program, it is not the only option available to producers.
South Carolina’s expanded incentive toolkit includes targeted programs for local filmmakers and tax credits for companies investing in the state’s film infrastructure.
Together, these programs form a comprehensive system that supports both large-scale productions and emerging creative voices.
In 2025, South Carolina introduced the Local Filmmaker Incentive, a pilot program designed to nurture in-state talent and encourage smaller productions.
With annual funding of $2 million, the Local Filmmaker Incentive awards accepted projects with a cash rebate of 25% after a final audit.
And unlike South Carolina’s main Motion Picture Incentive, which requires a $1 million minimum spend, this program provides rebates for smaller projects spending between $250,000 and $1 million in the state.
The program’s goal is to make state support accessible to local filmmakers working with modest budgets and encourage producers to tell local stories in South Carolina.
South Carolina also invests in motion picture storytelling through its Film Production Fund.
Administered jointly through two South Carolina institutions of higher learning, the Fund offers two grant programs intended to support smaller-scale filmmaking in the state.
The INDIE GRANTS program, administered by Trident Technical College and the South Carolina Film Commission, provides production grants for narrative short film projects.
Each year, professional filmmakers are paired with students to produce collaborative projects, with typical funding levels ranging between $25,000 to $45,000 to cover the full production of the short, including post-production.
In addition to direct funding, the program provides in-kind support such as access to Trident Tech’s equipment, crew, and facilities.
For more information on INDIE GRANTS, including program requirements and how to apply, visit the program’s website here.
Get On Set Grants, administered by the University of South Carolina and the South Carolina Film Commission, similarly support production of low-budget feature films in the state.
Selected projects receive funding (which varies based on scope) along with in-kind support from USC. As with INDIE GRANTS, Get On Set projects must be narrative in nature, in order to prepare students for crew positions on scripted projects.
In addition to its rebates and grants, South Carolina also provides several targeted tax credits designed to stimulate private investment in the state’s motion picture industry.
The Motion Picture Project Tax Credit offers up to a 20% state income tax credit on cash investments in qualified South Carolina films.
Taxpayers can use the credit to offset up to half of their state income tax liability in a given year, making it an attractive option for individuals and companies interested in supporting local productions.
The credit is capped at $100,000 per taxpayer per project, but unused credits can be carried forward for 15 years.
The Production and Post-Production Facility Tax Credit is designed to encourage infrastructure development. It provides up to a 20% credit for investments in the construction, conversion, or equipping of a motion picture production or post-production facility.
Credits are capped at $5 million per facility, and like the project credit, they can be carried forward for 15 years and applied against up to 50% of annual liability.
Last but certainly not least, the Tax Credit for South Carolina Companies Producing Commercials supports production companies producing commercials in the Palmetto State.
South Carolina-based companies that spend at least $500,000 per year on commercial production in-state can receive a 10% income tax credit. Commercials must be for multi-market distribution via television networks, cable, satellite, or motion picture theaters and the credit carried forward for 10 years.
Funding for the commercial tax credit is capped at $1 million annually for all applicants combined.
Applications for South Carolina film incentives begin with the South Carolina Film Commission.
Interested filmmakers should contact the Commission to discuss their project and before submitting an application.
Once ready, projects must then submit a Qualifying Motion Picture Application that includes a script, a detailed budget, and a production schedule. Application review generally takes up to 15 business days.
Once approved, productions sign a Qualifying Production Letter and must begin verifiable production activity within 60 days.
Principal photography must begin within 30 days of the date specified in the letter, and the entire production must be completed within 365 days to qualify.
Unlike in some states, applications are not evaluated on a first-come, first-served basis in South Carolina. Instead, the Commission considers how each project benefits the state through crew hires, local supplier engagement, bonding and insurance, and distribution potential.
South Carolina film incentives have made the Palmetto State one of the most competitive filming destinations in the Southeast. From its fast rebate turnaround to additional grants supporting local filmmakers, the state offers meaningful savings and strong production support.
If you’re considering bringing your next project to South Carolina, head to Wrapbook’s Production Incentive Center to explore all the program has to offer. And when you’re ready to apply, reach out to Wrapbook to ensure you’re making the most of every available incentive.
Welcome to South Carolina, where the historic charm of Charleston meets the sweeping beaches of the Lowcountry and the rolling foothills of the Blue Ridge Mountains.
Long cherished for its cinematic backdrops and warm southern hospitality, the Palmetto State has also earned a spot on the production map for another big reason: its competitive film production incentives.
In this guide, we’ll explore everything you need to know about South Carolina film incentives. From the program’s origins and current structure to all the production expenses that qualify, we’re breaking it down so you can maximize your budget in the Palmetto State.
Before we delve into all South Carolina production incentives have to offer, we invite you to first check out Wrapbook’s Production Incentive Center. This comprehensive database is a one-stop hub for everything related to production incentives in the U.S.
With tools like the State Incentive Map, you can explore every state’s program with ease. The Incentive Comparison Tool allows you to see how South Carolina stacks up next to nearby programs including those in Georgia and North Carolina. And with the AI Incentives Expert, get fast, clear answers to pressing questions about how these incentive programs actually work.
Whether you’re weighing incentives in South Carolina against other regional options or simply seeking a refresher on the latest updates, the Production Incentive Center helps ensure you’re never left guessing.
Now, let’s dive deeper into why South Carolina film incentives are so appealing.
