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
633 Third Avenue
New York, NY 10017
212.803.2330
https://esd.ny.gov/new-york-state-film-tax-credit-program-production
| Incentive |
30-40% Refundable Tax Credit |
|---|---|
| Related Programs | |
| Project Criteria |
30-40% 30-40% None None None |
| Qualified Spend |
30% of qualified expenditures. Qualified expenditures include production and postproduction costs for tangible property or services used or performed within New York State directly and predominantly on a qualified production. 10% additional credit for BTL labor expenses incurred in certain counties in upstate New York. |
| Program Guidelines |
$420M December 31, 2022 Yes No |
| Additional Considerations |
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. New York has introduced a mandatory 0.25% contribution for a workforce development program which will be deducted from all tax credit certificates issued after Jan 1, 2020. For Animation, see: New York - Post Production |