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 |
25-35% Refundable Tax Credit |
---|---|
Related Programs | |
Project Criteria |
25-35% 25-35% $1M budget (in NYC, Westchester, Rockland, Suffolk and Nassau); $250K budget (for the rest of the State; excluding pilots) None None |
Qualified Spend |
25% 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, 2025 Yes No |
Additional Considerations |
No
Films with a production budget over $15M or being produced by a company in which more than 5% of the beneficial ownership is owned directly or indirectly by a publicly traded entity:
Pilots must shoot a minimum of one day of principal photography day at a QPF, and at least 75% of the total of all expenses related to work (excluding post-production) done at all facilities utilized by the Pilot must be related to work done at the QPF. Productions with budgets of $15M or less, produced by companies that are independently owned, must shoot at least one day of principal photography at a QPF. If a non-qualified production facility (in NYS or out of State) is used by the Production Company, at least 75% of the total of all expenses related to work (excluding post-production) done at all facilities anywhere must be related to work done at the QPF. If a production has met the 75% test for qualified production facility expenditures, it may also qualify for credit based upon qualified expenditures outside the qualified facility that are related to pre-production, location production and post-production if:
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 |