A film production entity may be entitled to a refundable tax credit against the State of Maryland (State) income tax for certain costs incurred in the State that are necessary to carry out a film production activity in the State.

Except for Maryland small films, a qualified film production entity may receive a refundable income tax credit of up to 28% of the total authorized direct costs of a film production activity, or 30% of the total authorized direct costs for a series with a maximum tax credit amount per project of $10,000,000. A qualified Maryland Small Film may receive a refundable tax credit up to 28% of the total authorized direct costs of a film production activity, with a maximum tax credit per project of $125,000.

The aggregate total of tax credit issued in a fiscal year 2025 can not exceed $17.5 million. 10% will be set aside for Maryland Small Films with a spend range between $25,000-$500,000.

An exemption from the 6% state sales tax is available to qualified feature, television, cable, commercial, documentary, music video projects, etc.

Prince George's County has dedicated $50 million to provide for the retention, expansion and attraction of businesses that will broaden the county's commercial tax base, retain and attract jobs, support small and local enterprises, and promote the development and redevelopment opportunities, transit oriented development and the growth of key industry sectors. The Economic Development Incentive Fund (EDIF) is administered by Prince George's Financial Services Corporation (FC First) and the Prince George's Economic Development Corporation.