About
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:
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:
Eligible productions include:
- feature films;
- episodic television series;
- television pilots and presentations; and
- television movies and miniseries.
- 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.
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.
- 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.
Additional resources
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/
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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