Production Incentives Database

New York Post Production

Incentive Type Non-Transferable Refundable Tax Credit
Spend 25-30%
Above the Line Residents N/A
Above the Line Nonresidents N/A
Below the Line Residents 25-40%
Below the Line Nonresidents 25-40%
Bonus Productions with budgets over $500,000 may received an additional 10% credit on qualified labor expenses incurred in certain Upstate counties including: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Cortland, Delaware, 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, Wayne, Wyoming, or Yates. There is a maximum of $5 million per year that can be allocated for the additional 10 percent credit on qualified labor expenses.
Bonus Post production Only projects may receive an additional 5 percent credit for post-production costs incurred in upstate New York outside the Metropolitan Commuter Transportation District (MCTD). The MCTD includes New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties.
Project Criteria The Program is limited to the post-production of feature films, television series, relocated television series, television pilots, and films for television.
The post-production credit is available when the project was filmed predominantly outside of the State and the film production company contracts their post-production work to companies in NYS specializing in post-production work.

Post-production costs associated with the production of original content for a qualified film that are incurred at a qualified post-production facility in New York State are eligible.

A qualified post-production facility is any company located in NYS and... +Read More
Loanout Registration Required No
Loanout Withholding No
Annual Funding Caps $25,000,000
Project Caps None
Minimum Spend None
Sunset Date 01/01/2025
Audit Requirements
Audits are performed by the State; producers can opt to have final applications reviewed by pre-qualified CPA firms to expedite approval process.
Getting Started
Post production applications can be submitted no sooner than 60 days prior to the start of principal photography, but no later than the last day of Principal Photography.

Screen Credit Required
Company Registration
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Local Vendors Qualify
Outside Vendors Qualify
Claiming Incentive
Submit the final application to the Office within 60 days after completion of the production of a qualified film.

**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.
Additional Information
Separate Post Production Only Incentive - Productions shot outside of NY but can still take advantage of the Post Production only credit. Meeting minimum facility and state requirements a Post production only project can earn 30% base, plus the two applicable bonuses for a possible total of 45% on post.
Post production applications can be submitted no sooner than 60 days prior to the start of principal photography, but no later than the last day of Principal Photography.

Visual effects and animation costs qualify for a credit if either 20% or $3 million of all such costs are incurred in New York State.

An additional 5% credit may be available for post production costs if post facility is located in Upstate New York, outside the Metropolitan Commuter Transportation District (MCTD).

File in the completion year of the Post. Contact Film office claiming the credit.

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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.