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NEW YORK - POST PRODUCTION

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%-40% Refundable Tax Credit
Related Programs

NEW YORK

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 postproduction costs are costs associated with the production of original content for a qualified film that are incurred at a qualified post-production facility in New York State. A qualified post-production facility is any company located in NYS and engaged in providing post-production services to film and television.

Spend Uplifts

5% on qualified expenses 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.

Minimum/Caps
Project CapNone
Compensation CapNone
Annual Cap$25M
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. When submitting an application for the Post-Production Credit, all required materials must be submitted in order for the application to be deemed complete.

Additional Requirements
Screen CreditYes
CPA AuditNo
Loan-Out RegistrationNo
Income Tax Withholding

Individual: Not Required

Loan-out: Not Required

Sunset DateDecember 31, 2026
Additional Information

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
  • Post-Production - The qualified post-production costs incurred at qualified facilities in NYS, (excluding cost for VFX/Animation), must meet or exceed 75% of the total qualified post-production costs paid or incurred in the post-production of the film at any post-production facilities.

Empire State Development

212.803.2330

filmcredits@esd.ny.gov

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

Payroll & Finances

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