NEW YORK

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

NYS Film Tax Credit Program Guidelines

Incentive	30%-50% Refundable Tax Credit
Related Programs	NEW YORK - POST PRODUCTION NEW YORK - EMPIRE STATE INDEPENDENT NEW YORK - CNY
Labor
Resident ATL	30% - 50% (Aggregate ATL Compensation limited to 40% of NYS Production Spend)
Resident BTL	30% - 50%
Non-Resident ATL	30% - 50% (Aggregate ATL Compensation limited to 40% of NYS Production Spend)
Non-Resident BTL	30% - 50%
Labor Uplifts	Upstate uplift: 10% on qualified wages, salaries, and compensation for services performed in a qualified county and for productions with a minimum spend of $500K. Click here to see county list. Production Plus/Labor: Companies that submit at least two applications totaling $100M+ in qualified spend after Jan 1, 2025, are eligible for a 10% bonus on NY qualified spend.
Qualified Spend
Spend	30% - 50%
	Qualified production costs are for tangible property or services used or performed within New York State directly and predominantly in the production of a qualified film.
Spend Uplifts	Upstate uplift: 10% on qualified wages, salaries, and compensation for services performed in a qualified county and for productions with a minimum spend of $500K. Click here to see county list. Production Plus/Labor: Companies that submit at least two applications totaling $100M+ in qualified spend after Jan 1, 2025, are eligible for a 10% bonus on NY qualified spend.
Minimum/Caps
Minimum Spend	$1M budget (in NYC, Westchester, Rockland, Suffolk and Nassau); $500K budget (for the rest of the State; excluding pilots)
Minimum Filming Days	Facility and location thresholds apply
Project Cap	None
Annual Cap	$800M (Including $100M for standalone Empire State Independent Film Production Credit)
Application
	Applicants complete and submit the Project Summary Form online. All other documents which comprise a complete application are submitted through the secure file transfer system. It is highly recommended that applications be submitted at least 10 business days prior to the start of principal photography.
Additional Requirements
Screen Credit	Yes
CPA Audit	Yes
Loan-Out Registration	No
Income Tax Withholding	Individual: Not Required Loan-out: Not Required
Sunset Date	December 31, 2036
Additional Information	Qualified ATL labor is limited to 40% of all other qualified NYS production costs. Changes to Credit Claim Timing - For applications submitted after Jan 1, 2025, credits may be claimed in full in the tax year that includes the last day of the allocation year (eliminating the 1-to-3-year payout) and streamlining prior multi-year claim schedules. Credit Recapture Provision Added - If a project is later found ineligible and the tax credit certificate is revoked, any claimed credit must be repaid in the year the revocation becomes final. New York has introduced a mandatory 0.5% contribution for a workforce development program which will be deducted from all tax credit certificates issued after Jan 1, 2023. For Animation, see: New York - Postproduction A relocating television series must have been in production outside NY for at least two years, for a minimum of six episodes, with a per-episode budget of $1M. A length requirement of at least 30 minutes with commercials for networks/cable and at least 75 minutes for the total number of episodes for streaming. Applicants are required to submit a Diversity Plan outlining specific goals and strategies to hire a diverse workforce.
New York State Governor's Office for Motion Picture & Tv Development Contance McFeeley, Director NYS Entertainment Tax Credit Program 212.803.2328 filmcredits@esd.ny.gov Yoni Bokser, Executive Director NYS Office of Motion Picture & TV Development 212.201.5605 nyfilm@esd.ny.gov esd.ny.gov/new-york-state-film-tax-credit-program-production/

NEW YORK

EP Services Offered

Eligible Production Types

Location Production Needs

Legislation/Guidance

New York State Governor's Office for Motion Picture & Tv Development

Contance McFeeley, Director NYS Entertainment Tax Credit Program212.803.2328filmcredits@esd.ny.govYoni Bokser, Executive Director NYS Office of Motion Picture & TV Development 212.201.5605nyfilm@esd.ny.govesd.ny.gov/new-york-state-film-tax-credit-program-production/

Legislation/
Guidance

Contance McFeeley, Director NYS Entertainment Tax Credit Program
212.803.2328
filmcredits@esd.ny.gov
Yoni Bokser, Executive Director NYS Office of Motion Picture & TV Development
212.201.5605
nyfilm@esd.ny.gov
esd.ny.gov/new-york-state-film-tax-credit-program-production/