The New York State Film Production Credit Programme


Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - National productions
  • - Foreign productions


Benefit as a % of spend30.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum shooting days: 1
  • - Minimum percentage of the film that must be shot in the region: 75.00%
  • - Minimum spend 5000000 (in local currency)
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - Sales Tax Exemption for below the line costs. An additional 5 percent credit may be available in the Post-Production Program for costs incurred in Upstate NY, outside the Metropolitan Commuter Transportation District (MCTD). There is also a 30-35% stand-alone post production credit for qualified projects, providing 75% of post is done in NY. For the period 2015-2019, productions with budgets over $500,000 can receive an additional 10 percent credit on qualified labor expenses incurred in specified counties. The currrent list of eligible countries include: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orleans, Oswego, Otsego, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Tioga, Tompkins, Ulster, Wayne, Wyoming and Yates. There are now two types of eligible feature film and television productions, Level 1 (aka “independent” productions – defined in the law) and Level 2 productions. For more info please visit: http://www.nylovesfilm.com/tax.asp