Incentives
Production Incentives Database
Incentive Type | Non-Transferable Refundable Tax Credit |
Spend | 25% |
Above the Line Residents | N/A |
Above the Line Nonresidents | N/A |
Below the Line Residents | 25-35% |
Below the Line Nonresidents | 25-35% |
Bonus | Productions with budgets over $500,000 may received an additional 10% credit on qualified labor expenses incurred in certain Upstate counties including:The new counties added are Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery,, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, O Niagaratsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Suffolk, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, Or Yates; effective 2015-2025. There is a maximum of $5 million per year that can be allocated for the additional 10 percent credit on qualified labor expenses. |
Project Criteria |
*Minimum Budget $1M if majority of principal photography shooting days are shot in Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs (with the exception of a television pilot) OR Minimum Budget of $250K if majority of principal photography shooting days in the production of the qualified film are shot in any other county outside of Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs. (with the exception of a television pilot) Features Runtime must at least be 75 Minutes TV episodes Runtime Must at least be 30 Minutes with commercials (22-23 Minutes without) In... +Read More |
Loanout Registration Required | No |
Loanout Withholding | No |
Annual Funding Caps | $420,000,000 |
Project Caps | None |
Minimum Spend | 250,000-1,000,000* |
Sunset Date | 01/01/2025 |
**Tax credit certificates issued on or after January 1, 2020 to productions will be reduced by .25% (a quarter of 1%) to be transferred to the Empire State Entertainment Diversity Job Training Development Fund.
Separate Commercial Incentive- Please see Sub-state page for further info.
If the amount of the tax credits issued is $1-$5 million, the credit will be claimed in equal installments over a two year period. If the amount of the credit greater than $5M, the credit will be claimed in three equal installments, over a three year period.
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Last updated: 04/10/2020
Production Incentive Disclaimer
The encapsulated production incentive information on this page is
provided for general purposes only and should not be construed as
tax advice. While we do our utmost to keep all information up to date,
production incentives change often. The best source for incentive details
is the film office itself. For more explanation or detail about the production
incentive described here, please contact our resident production incentives
expert at clientservices@mediaservices.com.
Also Applies to:
Animation | |
Commercials | |
Documentaries | |
Game Shows | |
Interactive | |
Industrials | |
Music Videos | |
News | |
Sports | |
Reality TV | |
Web Series |
= Contact Film Office for more Info |
Last updated: 04/10/2020
Production Incentive Disclaimer
The encapsulated production incentive information on this page is
provided for general purposes only and should not be construed as
tax advice. While we do our utmost to keep all information up to date,
production incentives change often. The best source for incentive details
is the film office itself. For more explanation or detail about the production
incentive described here, please contact our resident production incentives
expert at clientservices@mediaservices.com.