New York
Post Production
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
Administrative Guidance
New York State Film Tax Credit Program Guidelines
New York State Governer's Office for Motion Picture and Television Development
633 Third Avenue
New York, NY 10017
212.803.2330
esd.ny.gov/new-york-state-film-tax-credit-program-post-production
Incentive |
25-40% Refundable Tax Credit |
---|---|
Project Criteria |
25-40% 25-40% None None |
Qualified Spend |
25% of qualified expenditures. Qualified expenditures include postproduction costs such as, film editing, sound design and effects, and VFX. For the period 2015-2024, productions with budgets over $500,000 can receive an additional 10% credit on qualified labor expenses incurred in the following counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, or Yates Note: There is a maximum of $5M per year that can be allocated for the additional 10% on qualified labor expenses
An additional 5% credit may be available in the Post-Production Program for costs incurred in Upstate NY, outside the Metropolitan Commuter Transportation District (MCTD). The MCTD includes New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties |
Program Guidelines |
$25M December 31, 2025 Yes |
Additional Considerations |
No
A film production company can qualify for the post-production credit if it meets either one or both of the following thresholds:
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. |