Select Page

New York

Post Production

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 Governer's Office for Motion Picture and Television Development

633 Third Avenue

New York, NY 10017

212.803.2330

filmcredits@esd.ny.gov

esd.ny.gov/new-york-state-film-tax-credit-program-post-production

Incentive

30-45% Refundable Tax Credit

Project Criteria

30-45%

30-45%

None

None

None

Qualified Spend

30% of qualified expenditures. Qualified expenditures include postproduction costs such as, film editing, sound design and effects, and VFX.

For the period 2015-2022, 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, 2022

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:

  • Visual Effects and Animation - The qualified VFX/Animation costs incurred at a qualified post-production facility in NYS must EITHER meet or exceed:
  • 20% of the total VFX/Animation costs paid or incurred for VFX/Animation for the qualified film at any post-production facility anywhere; OR
  • $3M

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.