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Maryland Commercial Production Incentives

State Incentives

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Type of IncentiveRefundable tax credit
Incentive Amount25 - 27%
ResidencyBoth residents and non-residents can qualify
Minimum Spend$500,000
Production CapNone
Salary CapWages in excess of $500,000 will be disqualified in their entirety.
Annual Cap$7,000,000
Application TimelineMust notify Dept. of Business and Economic Development 30 days minimum prior to production
Loan-Out RegistrationNo
Loan-Out WithholdingNo
CPA AuditYes