NYS Film Tax Credit Program
New York State allocates $420 million per year in tax credits to encourage companies to produce film projects. Production companies may be eligible to receive a fully refundable credit of 25% of qualified production costs and post-production costs incurred in Rockland County.
Companies and productions of the following types are candidates for the Film Tax Credit Program:
- Film Production
- Visual Effects & Animation
The Program is limited to feature films, television series, relocated television series, television pilots, and films for television. For more information on eligibility requirements, please visit the New York State Film Tax Credit Program (Production) at https://esd.ny.gov/new-york-state-film-tax-credit-program-production.
Film Production Credit
Qualified production costs are for tangible property or services used or performed within New York State directly and predominantly in the production of a qualified film. Qualified costs generally include most below-the-line items associated with production such as set construction, crew, camera equipment, grip equipment, props, etc.
The post-production credit is available to film production companies that film a substantial portion of a project outside NYS but are seeking to contract some or all of the post-production work to a facility in NYS. However, a Film production company cannot claim the film production credit and the post-production credit for the same qualified post-production costs.
For more information, including eligibility requirements, definition of terms, and application instructions, please visit the New York State Film Tax Credit Program (Production) at https://esd.ny.gov/new-york-state-film-tax-credit-program-production.
How to Apply
Applicants complete and submit the Project Summary Form online. All other documents which comprise a complete application (see Chart of Application Materials for the Film Tax Credit) are submitted through the secure file transfer system. See Application Instructions document. It is highly recommended that applications be submitted at least 10 business days prior to the start of principal photography.