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
30-40% Refundable Tax Credit
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.
December 31, 2022
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