Incentives MapEP NowStoreAcademyProduction LotEP GlobalSupport
Contact us

NEW JERSEY

United States Main

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Eligible Production Types

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Location Production Needs

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Legislation/
Guidance

Incentive30%-44% Transferable Tax Credit (A)
Labor
Resident ATL35%
Resident BTL35%
Non-Resident ATL35%
Non-Resident BTL35%
Labor Uplifts

4% NJ Hiring Bonus Uplift: 4% bonus on all qualified expenses if applicants submit an approved hiring plan to satisfy hiring no less than 25% of employees who are residents of an "economically disadvantaged area"

Qualified Spend
Spend30-35%

Base credit: 30% on all qualified expenses for goods and services used within a "30-mile radius" of Columbus Circle.

35% credit for qualified goods and services used outside this radius or in the designated southern counties (if production occurs in Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Mercer, or Salem counties).

Spend Uplifts

4% NJ Hiring Bonus Uplift: 4% bonus on all qualified expenses if applicants submit an approved hiring plan to satisfy hiring no less than 25% of employees who are residents of an "economically disadvantaged area"

Minimum/Caps
Minimum Spend$1M, or 60% of total production expenses must be spent in-state.
Project CapNone
Compensation Cap$750,000 per individual for standard productions, $500,000 per individual for Studio Partners
Annual Cap$400M, with additional $150M allocated for Studio Partners.
Application

Principal photography must begin within "180 days" of the original application date or "150 days" from the date of approval by NJEDA.

Applications are considered on a "first come, first served" basis.

Additional Requirements
Screen CreditYes
CPA AuditYes
Loan-Out RegistrationYes
Income Tax Withholding

Individual: Not Required

Loan-out: 6.37%

Sunset DateJune 30, 2039
Carry Forward7 Years
Additional Information

(A) NJ studio or film-lease production companies earn 40% of qualified wages and salaries and 35% on nonpayroll spend within the 30-mile zone and 40% on nonpayroll spend outside the 30-mile zone.

(B) To be eligible to apply for the Studio Partner designation, the applicant must be a production company that has site control of a production facility that is at least 250,000 square feet for at least 10 years

(C) Additional Information on Reality TV

Reality Shows are eligible provided production has obtained at least a four-episode order from, and is commissioned and scheduled to premiere on, a major linear network or streaming service.

NJ Motion Picture & Television Commission

Jon Crowley, Executive Director

609.960.4847

Jon.Crowley@njeda.gov and njfilm@njeda.gov

njeda.com/film

One Gateway Center 11-43 Raymond Plaza West, Suite 1410, Newark, NJ 07102

Payroll & Finances

PayrollCasting PayrollResidualsSmartStartSmartTimeEP On LocationSmartAccountingEP LiveSmartPO +PayablesCASHetPayPaymaster Rate GuideEP ResidencyMoneypenny

Manage Multiple Productions

AssetHubSmartHub

Additional Services

Academy
Subscribe now

Be an industry insider with EP's
newsletters and alerts

LegalPrivacy NoticeSecurityCookie Settings
© 2026 Entertainment Partners. All rights reserved.