Governor's Office for Motion Picture & Television Development
The New York State Governor' s Office for Motion Picture and Television Development offers film, television and commercial productions tax credits for production expenditures. Most recently, a post-production credit was recently added. See below for details.
The office also serves as a liaison between production companies and city and local governments, state agencies, a network of statewide contacts, local film offices and professional location scouts and managers.
For additional information, please visit the New York State
s Office for Motion Picture and Television
New York State Film Production Credit
30% fully-refundable tax credit on qualified expenses while filming in New York State.
Commercial Production Tax Credits
Refundable tax credits available for qualified commercials with added incentives for companies increasing volume of work in New York.
Post Production Credit
A fully-refundable 10% tax credit on qualified post production costs of a qualified production at a qualified post production facility in New York State. Fo
Sales Tax Exemptions
Film production activities expenses that are exempt from New York State and local sales and use taxes.
Investment Tax Credit
Up to 5% tax credit on investments in construction and upgrades to qualified film production facilities.
PLUS Employment Incentive Tax Credits for 2 additional years.
Qualified Production Facilities
"Qualified film production facilities" are facilities in the State of New York in which television shows and films are or are intended to be regularly produced, and which contain at least one sound stage of at least 7,000 square feet. Please see the Qualified Film Production list.
Eligibility requirements are different for each tax credit program. Eligible productions include:
Visit the links above for eligibility requirements for each credit.
Each credit program has its own application requirements. Please click on the link for each of the above credit programs for more details.
For applications, please contact the New York State Governor' s Office for Motion Picture and Television Development (see below for contact information).
For more information on the New York State Governor' s Office for Motion Picture and Television Development, please contact us via email or (212) 803-2330.