Jurisdiction Details | Production Incentives

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New York

EP Services Offered

Eligible Production Types

Feature Films
Scripted Television
Reality Television
Documentaries
Animation
Video Games
Webisodes
Talk Shows
Game Shows
Live Events
Commercials

Location Production Needs

Rural
Suburban
Snow
Tropical
Beaches/Ocean
Mountains
Lakes/Rivers
Deserts
Forests
City

New York State Governor’s Office for Motion Picture and Television Development

Gigi Semone, Executive Director

633 Third Avenue

New York, NY 10017

212.803.2330

gsemone@esd.ny.gov

https://esd.ny.gov/new-york-state-film-tax-credit-program-production

Incentive	30 - 40% Refundable Tax Credit
Sub-jurisdictions	New York - Post Production
Project Criteria	Resident BTL: 30-40% Non-Resident BTL: 30-40% Minimum Spend: None Project Cap: None Compensation Cap: None
Qualified Spend	30% on qualified expenditures including, but not limited to: BTL Labor (resident and non-resident) Select Fringes (on qualified labor only) Food/Catering/Entertainment Working Meals Shipping (in-state only) Travel (in-state only) Post Equipment Workers Comp/Handling Fees Bonus: 10% additional credit for BTL labor expenses incurred in certain counties in upstate New York.
Program Guidelines	Annual Cap: $420M Sunset Date: December 31, 2022 Screen Credit: Yes CPA Audit: No
Additional Considerations	Loan-out Registration: No Application must be submitted before start of principal photography. If the amount of the credit is $1M–$5M, the credit shall be claimed in equal installments over a two-year period. If the amount of the credit ≥ $5M, the credit shall be claimed in three equal installments, over a three-year period. For Animation, see: New York - Post Production
Production Resources	Soundstages Post Facilities Crew