Film Production Tax Credit

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Film Office, New York State State
The Film Production Tax Credit is a 30% tax credit on qualified costs incurred in New York State for eligible productions. There are no caps for potential benefit for this credit.

Eligible productions include:
  • feature films;
  • episodic television series;
  • television pilots and presentations; and
  • television movies and miniseries.
Property and services used or gotten in New York State can be covered. These include:
  • crafted and technical services;
  • technical and crew production;
  • expenses for facilities, props, makeup, wardrobe, and production;
  • costs of set construction; and
  • pay for background talent.
Wages and costs of stories and scripts are usually excluded.

For 2015-2019, an extra 10% credit is available for labor costs incurred in Upstate New York.

There are two types of eligibility, Level 1 and Level 2. Each eligibility level must meet different facility threshold criteria:
  • Level 1 productions cost less than $15 million, and are produced by a company owned less than 5% by a publicly traded entity.
  • Level 2 productions cost more than $15 million, and are produced by a company owned more than 5% by a publicly traded entity.
To be eligible for benefits, each production type must meet the following criteria:
  • Level 1 productions must have a set and shoot at least one day in New York State. 75% of total expenses before post-production must be in New York State.
  • Level 2 productions must shoot on a specifically built set. At least 10% of principal days must be at a facility in New York State, except for television pilots. 75% of total expenses before post-production must be in New York State.
Shooting in New York City must be at Level 2 productions.

Additional resources

NY State Film Production Tax Incentive Homepage

For more information, contact:

NYS Governor’s Office for Motion Picture & Television Development
633 Third Avenue, 33rd Floor
New York, NY 10017
Phone: (212) 803-2330
nyfilm@esd.ny.gov
Website: http://www.nylovesfilm.com/
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