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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

Incentive25%-35% Refundable Tax Credit
Related Programs

NEW YORK - POST PRODUCTION

NEW YORK - CNY

Labor
Resident BTL25%
Non-Resident BTL25%
Labor Uplifts

10% on qualified labor expenses incurred in certain counties, for productions with a budget over $500K.

Click here to see county list.

Qualified Spend
Spend25%

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.

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
Compensation CapNone
Annual Cap$420M
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, 2029
Additional Information

  • New York has introduced a mandatory 0.25% contribution for a workforce development program which will be deducted from all tax credit certificates issued after Jan 1, 2020.
  • For Animation, see: New York - Post Production

Empire State Development

212.803.2330

filmcredits@esd.ny.gov

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

Payroll & Finances

PayrollResidualsSmartStartNew SmartTimeProduction PortalEP On LocationSmartAccountingEP LiveSmartPOCASHétPayPaymaster Rate GuideEP Residency

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