New York Film Tax Credit: A Guide for International Productions
How the 30% refundable credit, New York's other three incentive programs, and the sales tax exemption actually work, and what it takes to qualify and get paid.
The New York Film Tax Credit is New York State's core film tax incentive: a refundable tax credit, not a cash rebate, and that distinction shapes how and when a production sees the money. New York State pays a base rate of 30% on qualified production costs, backed by a $700 million annual allocation, but what a specific project receives depends on its budget tier, its county, its qualified-production-facility days, and an application filed before the camera turns over. For a producer costing a shoot in New York from outside the United States, the credit is real money, but only if the paperwork and the shoot plan point the same way from the start.
As Fixer in New York, we bring local expertise to international productions filming in New York. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
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New York Film Tax Credit: What You Need to Know
The headline program, and who runs it.
New York's film tax credit is administered by the New York State Governor's Office of Motion Picture & Television Development, MPTV, a division of Empire State Development. MPTV allocates the credit; the New York State Department of Taxation and Finance pays it, either as a credit against a production's New York tax liability or, if there is no liability, as a refund for the full dollar value of the credit. The base rate is 30% of qualified production costs, fully refundable, and the program is funded at $700 million a year. There is no per-project cap on the Production or Post-Production credits, and qualified costs cover certain above-the-line salaries subject to a cap, most below-the-line wages, and production costs for tangible property or services used or performed within New York State. Productions with a minimum budget of $500,000 may receive an additional 10% credit on qualified labor expenses, including qualified above-the-line wages, in a defined list of upstate counties; all qualified costs incurred in those counties may be eligible for the 10% if more than 50% of principal photography days are shot there. New York City is not on that county list, and neither are Westchester, Rockland, Nassau or Suffolk: a New York City production qualifies for the base 30%, not the upstate enhancement.
Production Plus and the Scoring Bonus
Two further additions sit on top of the base rate. A production company that undertakes multiple productions in New York may be eligible for an additional 5-10% on qualified expenses through Production Plus: it must submit at least two applications with at least $100 million in qualified production costs, after which it may receive the additional 10% on subsequent films or television series. A production can also receive an additional 10% credit on scoring costs if it pays at least five musicians. Treat each as its own credit rather than adding the percentages together, and confirm the combination with Empire State Development.
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How to Qualify for the Credit
Requirements a production needs to clear before filing.
Qualifying for the New York Film Tax Credit turns on budget, location and timing. Check the shoot plan against each requirement before filing:
- A minimum budget of $1 million if most principal photography days are in New York City, Westchester, Rockland, Nassau or Suffolk County, or $250,000 anywhere else in the state.
- At least 10% of principal photography days at a qualified production facility for budgets over $15 million or companies majority owned by a publicly traded entity, at a Level 2 facility if it is in New York City; at least one day for companies that are not majority owned by a publicly traded company and have a budget of $15 million or less.
- At least 75% of principal photography days shot on location in New York State, unless the production spends $3 million or more on work at a qualified production facility, in which case that threshold does not apply.
- Above-the-line qualified salaries that do not exceed 40% of all other qualified costs.
- A diversity plan filed with the application, setting out goals and strategies for hiring a diverse workforce, either met or backed by good faith efforts.
- An application submitted before the start of principal and ongoing photography; Empire State Development recommends filing at least 10 business days ahead.
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New York's Film Incentive Programs Compared
Four programs, one application each.
New York State runs four separate programs that make up its producer tax incentive, and a specific production can take part in only one. Choosing the right film incentive program, alongside the separate New York State sales tax exemption, is part of structuring the budget correctly from the start.
Production
The Production credit is New York's main film incentive: a fully refundable 30% of qualified production costs, funded at $700 million a year. It covers feature-length films, television series, relocated television series, television pilots and films for television, but excludes daytime drama, commercials, music videos and reality programming. A production cannot claim this credit and the Post-Production or Independent Film credit for the same project.
Independent Film
The Independent Film credit pays 30% to companies that are independently owned and operated, no more than 50% owned by a publicly traded entity. It is funded at $100 million per calendar year across two pools, Pool 1 for productions with $10 million or less in qualified costs and Pool 2 above that, with non-labor qualified costs capped at $60 million per application and television pilots excluded. As of September 2026 all Pool 1 funds for the 2026 calendar year have been allocated and Pool 1 is not accepting applications; Empire State Development publishes two 2027 application windows, both pending availability of funds.
Post-Production
The Post-Production credit pays a fully refundable 30% to projects filmed predominantly outside New York State that contract their post work to New York State post-production companies. It is funded at $45 million a year, and an additional 5% credit may be available for costs incurred in Upstate New York, outside the Metropolitan Commuter Transportation District, the MCTD, which includes New York City.
Commercial
The Commercial credit is New York's incentive for advertisements made for multi-market distribution; it excludes costs for stories and scripts and wages for writers, directors, producers and performers other than background extras. It runs on a $7 million annual pool: 30% upstate and 20% downstate, where downstate includes New York City, and the Downstate credit applies only to qualified costs above a $500,000 threshold, while the Upstate component requires more than $100,000 in qualified costs during the calendar year.
Sales Tax Exemption
Alongside the four credits sits a separate, non-credit saving: a sales tax exemption from the New York State Department of Taxation and Finance's Tax Bulletin ST-276, issued July 26, 2012. It lets a registered producer make tax-exempt purchases of tangible property and services to that property, used directly and predominantly to produce a film for sale, plus utilities used directly and exclusively to operate equipment when producing a film for sale. A producer must register for New York State sales tax purposes to claim it.
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Getting the Money: How the Credit Is Actually Paid
What refundable means in practice.
New York's incentive is a refundable tax credit, not a cash rebate paid on completion, and that distinction matters for cash flow. It is issued by the New York State Department of Taxation and Finance, either as a credit against a production's New York tax liability or, if there is no liability, as a refund for the full dollar value of the credit. For most productions from outside New York State, the credit is first set against any New York tax liability; where there is no liability, it is refunded at the full dollar value of the credit. The amount is based on qualified production costs and allocated by MPTV, shown on the certificate it issues. An applicant who filed an initial application after January 1, 2025 receives the credit in a single payment, following an initial application and then a final application with actual project figures once the project is complete, which Empire State Development reviews before a Certificate of Tax Credit may be issued and sent to the applicant. Because the timing of each review sits with Empire State Development, ask the office for current processing times before planning cash flow around the credit.
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Working With a Fixer on the Application
Who a producer ends up talking to locally.
The credit rewards a shoot plan decided before principal photography starts, not one worked out afterward. The initial application must be filed before principal and ongoing photography begins, and Empire State Development recommends filing at least 10 business days ahead, so the county mix, budget tier and qualified-production-facility day count all need to be settled early enough to file on time. A local production team keeps the shoot plan and the paperwork aligned: confirming which counties most principal photography days fall in, tracking the qualified-production-facility day count against the budget thresholds, and assembling what the Department of Taxation and Finance and MPTV require. New York also has a statewide network of local and regional film offices, several of which are named on Empire State Development's own list as county or regional film commissions. They are a resource for local logistics, not the body that runs the credit: MPTV allocates it and the Department of Taxation and Finance pays it. Our team keeps the application, the shoot plan and the facility-day count moving together.
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Common Questions
How long does the application process take?
The deadline is the fixed part: the initial application must be submitted before principal and ongoing photography begins, and Empire State Development recommends filing at least 10 business days ahead as good practice rather than a hard rule. The process then runs in two stages, an initial application and then a final application with actual project figures once the project wraps, which Empire State Development reviews before a Certificate of Tax Credit may be issued. Producers can opt to have the final application reviewed by pre-qualified CPA firms, which Empire State Development says expedites approval. Ask the office for current processing times before planning cash flow around the credit.
What spend qualifies for the credit?
Qualified costs are for tangible property or services used or performed within New York State, directly and predominantly in producing the film. That covers most below-the-line wages and production costs, plus certain above-the-line salaries, though above-the-line qualified salaries cannot exceed 40% of all other qualified costs. Purchases of tangible property and certain services and utilities can also qualify for New York's separate sales tax exemption once a producer registers for New York State sales tax purposes.
Can non-local productions claim the incentive?
What the published criteria turn on is where the money is spent and the shoot-day and qualified-production-facility tests: costs must be for tangible property or services used or performed within New York State, and a defined share of photography or post-production work must happen there. The Post-Production credit exists specifically for projects filmed predominantly outside New York State that bring their post work to New York State companies. Whether a company incorporated outside the United States can file directly is not something the evidence settles, so raise it with MPTV or a tax adviser before assuming either way.
Does New York City offer its own film tax credit or cash rebate?
The Mayor's Office of Media and Entertainment, MOME, runs the Made in NY Marketing Credit, which provides qualified film and television productions with advertising in New York City rather than money. MOME is not accepting new applications for it at this time. The incentive that pays a production is the New York State credit, allocated by MPTV within Empire State Development and issued by the New York State Department of Taxation and Finance.
Can Production Plus and the scoring bonus be combined with the upstate 10%?
Each runs as its own addition rather than a single stacked formula. A production company that undertakes multiple productions in New York may be eligible for an additional 5% to 10% on qualified expenses through Production Plus, once it has submitted at least two applications with at least $100 million in qualified production costs. A production can separately receive an additional 10% credit on scoring costs if it pays at least five musicians. New York's guidance does not spell out how these interact with each other or with the upstate county bonus, so treat each on its own terms rather than assuming the percentages add together.
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