Eligible Production Types
- Feature Films
- Scripted Television
- Reality Television
- Video Games
- Talk Shows
- Game Shows
- Live Events
Location Production Needs
New York State Governor’s Office for Motion Picture and Television Development
633 Third Avenue
New York, NY 10017
25-35% Refundable Tax Credit
$1M budget (in NYC, Westchester, Rockland, Suffolk and Nassau); $250K budget (for the rest of the State; excluding pilots)
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.
December 31, 2022
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