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Tax CreditNew YorkActiveVerified

New York State Film Tax Credit

Empire State Development / NYS Tax Department (ESD)NY-FILM-TC
Max per Applicant

Varies

Maximum a single org can receive

Deadline

Rolling / No deadline

Jurisdiction

New York

About This Program

25–35% refundable tax credits for qualified film and TV productions shooting in New York State, with enhanced benefits for productions outside New York City and post-production work.

Key Requirements & Eligibility

  • 1Minimum qualified production costs: $1M for upstate; lower thresholds in NYC
  • 2Base credit: 25% of qualified costs in NYC; 35% upstate (outside NYC metro)
  • 3Post-production credit: 35% of qualified post-production costs
  • 4Refundable: excess credits are paid in cash
  • 5Application required before production begins; annual program cap applies

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Apply or Learn More

Visit the official page to review full eligibility requirements and apply.

Official Source
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Applicable Industries

Film & MediaEntertainmentTechnology
Official Source