NEW YORK
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
Incentive | 30%-40% Refundable Tax Credit |
Related Programs | |
Labor | |
Resident ATL | 30% (limited to certain positions) |
Resident BTL | 30% |
Non-Resident ATL | 30% (limited to certain positions) |
Non-Resident BTL | 30% |
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 | |
Spend | 30% |
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 Days | Facility and location thresholds apply |
Project Cap | None |
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 Credit | Yes |
CPA Audit | No |
Loan-Out Registration | No |
Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
Sunset Date | December 31, 2034 |
Additional Information |
|
New York State Governor's Office for Motion Picture & Tv DevelopmentContance McFeeley, Director NYS Entertainment Tax Credit Program
Yoni Bokser, Executive Director NYS Office of Motion Picture & TV Development
esd.ny.gov/new-york-state-film-tax-credit-program-production/ |