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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

Incentive30%-40% Refundable Tax Credit
Related Programs

NEW YORK - POST PRODUCTION

NEW YORK - CNY

Labor
Resident ATL30% (limited to certain positions)
Resident BTL30%
Non-Resident ATL30% (limited to certain positions)
Non-Resident BTL30%
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.

Qualified Spend
Spend30%

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 production costs for services performed/property used in a qualified county if the majority of principal photography shooting days were shot in any qualified county and for productions with a minimum spend of $500K.

Click here to see county list.

Minimum/Caps
Minimum Spend$1M budget (in NYC, Westchester, Rockland, Suffolk and Nassau); $250K budget (for the rest of the State; excluding pilots)
Minimum Filming DaysFacility and location thresholds apply
Project CapNone
Annual Cap$700M
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 CreditYes
CPA AuditNo
Loan-Out RegistrationNo
Income Tax Withholding

Individual: Not Required

Loan-out: Not Required

Sunset DateDecember 31, 2034
Additional Information

  • Qualified ATL labor is limited to directors, writers, actors, composers, one (1) line producer, and (1) executive producer and capped at $500K per individual. Qualified ATL labor is limited to 40% of all other qualified production costs. 
  • 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 - Post Production
  • 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

Yoni Bokser, Executive Director NYS Office of Motion Picture & TV Development

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

Payroll & Finances

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