New York State Film & TV
Tax Incentives

    • The New York State Film Tax Credit Program is one of the most stable and successful production and post-production incentive programs in the country.

    • The program has been extended through 2036, providing long-term certainty for productions planning multi-year projects.

    • Annual funding has increased to $700 million, significantly expanding availability for qualifying projects.

    • The base New York State production credit is 30% of qualified production costs.

    • Productions filming in the Hudson Valley may qualify for an additional 10% regional bump, bringing the total potential credit to 40%.

    • The Hudson Valley incentive applies to labor and qualifying production costs for projects that film 50% or more of principal photography upstate.

    • Qualified production costs include both below-the-line and select above-the-line expenses.

    • Eligible above-the-line wages include writers, directors, certain producers, actors, and composers.

    • Above-the-line wages are capped at:

      • $500,000 per individual

      • 40% of total qualified production costs per production

    • Qualified costs are subject to double caps, ensuring flexibility while maintaining program limits.

    • The Post-Production Tax Credit provides a 30% fully refundable credit on qualified post-production costs incurred in New York State.

    • An additional 10% labor credit is available for post-production work performed in the following Hudson Valley counties:

      • Delaware

      • Dutchess

      • Greene

      • Orange

      • Putnam

      • Sullivan

      • Ulster

    • An additional 5% savings may apply for work performed outside the Metropolitan Commuter Transportation District (MCTD), including:

      • Delaware

      • Greene

      • Sullivan

      • Ulster

    • The post-production carve-out has increased to $45 million annually.

  • The Post-Production Tax Credit Program applies to:

    • Feature films

    • Television series

    • Relocated television series

    • Television pilots

    • Films made for television

    Projects must have a minimum budget of $500,000 to qualify.

    • Relocated television series may qualify for up to $6 million in eligible relocation costs for their first New York season.

    • The required production history for relocating talk or variety series has been reduced from five years to two years, making relocation easier and faster.

    • To accelerate access to credits, productions may now apply during their tax credit allocation year, rather than waiting until the following year.

    • This change improves cash flow and planning for new and returning productions.

  • For the most current program details or assistance with the Film Tax Credit Program:

    For post-production–specific guidance, contact the Post-Production Tax Credit Program directly or reach out to the Hudson Valley Film Commission for regional support.

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