The New York State Independent Film Production Tax Credit Program is designed to incentivize independent film production in New York State and increase its positive impact on the State’s economy.

Program Highlights

In the New York State Independent Film Production Tax Credit Program, productions which comply with requirements may be eligible for a tax credit of 30% of qualified production costs. Qualified costs include certain above-the line wages subject to a cap, below-the-line wages, and production costs directly related to the production of a qualified independent film. This tax credit is funded at $100 million per calendar year. Applicants who receive tax credit certificates from this program may file for the credit in the completion year of the project.

Applicants must be independently owned and operated production companies. 

There will be at least two application windows per year. 

The amount of tax credit issued cannot exceed the estimated tax credit amount on the initial application.

For each applicant, a maximum of 2 applications per calendar year will be accepted.

Applications will be accepted on a first-come, first-served basis during these windows based upon when the Docusign is signed for the initial application Project Summary. Applicants will have 24 hours to upload the complete initial application documents to the secure file transfer to maintain their place in line. 

Applicants select a pool based on total qualified costs. Pool 1 with approximately $20 million annually is for productions with $10 million or less in qualified costs. Pool 2 with approximately $80 million annually is for productions with more than $10 million in qualified costs. There is no maximum budget, however each application’s total qualified costs excluding labor cannot exceed $60 million for the purposes of the tax credit.

An independent production company that undertakes multiple productions in New York and meets the threshold requirements may be eligible for an additional 5-10% credit on qualified costs on subsequent productions, through participation in Production Plus. 

A production may receive an additional 10% credit for scoring costs if the production’s scoring costs include payment to a minimum of five musicians.

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 the counties listed below. In addition, all qualified costs incurred in those counties may be eligible for the 10% credit if the production company shoots more than 50% of principal photography days in any of the following counties:

Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, or Yates.

The program incentivizes the relocation of series to NYS by allowing certain qualified productions to claim, for the first season in NYS after relocation, certain qualified relocation costs as qualified production costs up to a cap of $6 million. 

The NYS Film Production Tax Credit program is a separate program that is available for qualified independent film production companies. A specific film production can only participate in 1 program. If an application to the New York State Independent Film Production Tax Credit Program is not accepted due to limited availability of funds, the applicant may apply to the NYS Film Production Tax Credit program. 

Additional Credit Map

The program is limited to qualified independent film production companies which are independently owned and operated and no more than 50% owned by a publicly-trade entity. 

Initial and ongoing photography must begin within 180 days of the application date. 

Qualified production costs excluding labor cannot exceed $60 million on an initial or final application.  

The program is limited to feature films, television series, relocated television series, and films for television. 

• "Qualified  film" shall not  include (i) television pilot, documentary film, news or current affairs program, interview or  talk  program,  "how-to"  (i.e., instructional)  film  or program, film or program consisting primarily of stock footage, sporting event  or  sporting  program, game show, award ceremony, film or program intended primarily for industrial, corporate or institutional end-users, fundraising film or program, daytime drama (i.e., daytime "soap opera"), commercials, music videos or "reality" program, (ii) a production for which records are required under section 2257 of title 18, United States code, to be maintained with respect to any performer in such  production (reporting  of  books, films, etc. with  respect to sexually explicit conduct), or (iii) a television series commonly known as variety entertainment, variety sketch and variety talk, i.e., a program with components of improvisational or scripted content (monologues, sketches, interviews), either exclusively or in combination with other entertainment elements such as musical performances, dancing, cooking, crafts, pranks, stunts, (iv) a compilation of short films or webisodes aggregated to meet either the definition of television film, television series, or of qualified films under these regulations. 

To be eligible for Production Plus, with an additional 5% credit on multiple productions, a production company must be a qualified independent film production company that submits a minimum of 2 applications that meet the threshold requirement of $20 million minimum in qualified production costs in total.  To be eligible for Production Plus, with an additional 10% credit on multiple productions, a qualified independent film production must submit a minimum of 2 applications that meet the threshold requirement of $100 million minimum in qualified production costs in total. After meeting the threshold requirement, the company may be eligible to receive an additional 5-10% on all subsequent films or television series. 

Applications in the New York State Independent Film Production Tax Credit Program and the NYS Film Production Tax Credit program may be combined to meet the threshold requirement to be eligible for Production Plus. 

New York State Independent Film Production Tax Credit Program

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 include certain above-the-line salaries subject to a cap (total specific ATL salaries cannot exceed 40% of all other qualified costs), and most below-the-line items associated with production such as set construction, crew, camera equipment, grip equipment, props, etc. Post-production costs such as film editing, sound design and effects, and visual effects may be qualified costs for purposes of the New York State Independent Film Production Tax Credit Program. 

A qualified film whose majority of principal photography days in the production of the qualified film are shot in Westchester, Rockland, Nassau, and/or Suffolk counties and/or any of the five New York City boroughs shall have a minimum budget of $1 million. A qualified film whose majority of principal photography shooting days in the production of the qualified film are shot in any other county or counties of the state than those listed in the preceding sentence shall have a minimum budget of $250,000. 

A qualified film which has a budget of more than $15 million must shoot at least 10% of the total principal photography days at a qualified production facility (QPF) in New York State. This production must film at a Level 2 qualified production facility in NYC or any qualified production facility outside of NYC. 

A qualified film which has a budget of $15 million or less must shoot at least one day of principal photography at a QPF. This production can film at any qualified production facility in NYS. 

If a non-qualified production facility (in NYS or out of state) is used by the production company, at least 75 percent of the total of all expenses related to work (excluding post-production) done at all facilities anywhere must be related to work done at the QPF. 

If a production has met the 75 percent test for qualified production facility expenditures, it may also qualify for credit based upon qualified expenditures outside the qualified facility that are related to pre-production, location production and post-production if: 

1. The production spends less than $3 million on all costs related to work done at a qualified production facility, then a minimum of 75 percent of the principal photography days shot on location must be in New York State. This threshold requirement applies to location days only. Principal shoot days at a facility must not be included in the calculation of the 75 percent; OR
2. The production spends $3 million or more on all expenses related to work done at a qualified production facility, then there is no 75 percent threshold for principal photography on location in NYS. All qualified expenditures related to pre-production, location production and post-production in NYS are eligible for calculating the credit. 

Further definition of certain terms such as film production facility, qualified production facility and armories are provided in the Program Guidelines. 

NOTE: A film production company filming a substantial portion of its project in NYS can include post-production costs incurred in NYS in the calculation for the New York State Independent Film Production credit.  

The NYS Post-Production Credit program 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. 

A film production company cannot claim the New York State Independent Film Production Tax Credit Program and the post-production credit for the same project. 

Application Process

Applicants must apply within application windows. Applicants applying must begin principal and ongoing photography within 180 days from the submission of the initial application. Applications are reviewed and accepted on a first-come, first-served basis.

Application Window: From January 12, 2026, 10 am EST to January 15, 2026, 4 pm EST

• For productions that will begin principal and ongoing photography within 180 days from the submission of the initial application

Application Window: From July 13, 2026, 10 am EDT to July 16, 2026, 4 pm EDT

• For productions that will begin principal and ongoing photography within 180 days from the submission of the initial application

The program has two categories based on qualified costs:

• Pool 1 productions with total qualified costs $10 million or less.

• Pool 2 productions with total qualified costs more than $10 million.

Applicants complete and submit the Project Summary Form online. All other documents as indicated in the Chart of Application Materials for the New York State Independent Film Production Credit Program which comprise a complete application must be submitted through the secure file transfer system for the application to be deemed complete. See Application Instructions document.  

Frequently Asked Questions

Program Guidelines (to be posted soon)

Sample Initial Project Summary

Chart of Application Materials for the New York State Independent Film Production Tax Credit Program

Application Instructions

For the New York State Independent Film Production Tax Credit Program, applications must be submitted during the application window. Applicants must begin principal and ongoing photography within 180 days from the submission of the initial application.

After the application window closes, the Economic Incentives Department will notify applicants of their acceptance to the program.

When the applicant completes the project through post-production, a final application must be submitted with actual project information. The final allocated credit amount cannot exceed the estimated credit amount as determined by the initial application. When the final application is deemed complete, the Economic Incentives Department will review the complete final application. After the review and approval is complete, a Certificate of Tax Credit will be issued to the applicant entity for the qualified production. 

An applicant to the NYS Independent Film Production tax credit program is required to file a diversity plan outlining specific goals and strategies for hiring a diverse workforce. The diversity plan will also indicate whether the applicant intends to participate in training, education, and recruitment programs that are designed to promote and encourage the training and hiring in the film and television industry of New York residents who represent the diversity of the State's population.  See guidelines for instructions and information related to the diversity plan.

As part of the application process, a production is required to submit data on the gender and race/ethnicity of workers as well as the vendors with which they contract. Empire State Development has created tracking sheets as a tool that a production company may use in addition to existing employment data a production may have on its workforce and vendors in order to collect diversity impact data. These forms are for the production’s internal data collection purposes only and will not be submitted to Empire State Development.

Employee Tracking Sheet

Vendor Tracking Sheet

An applicant for the New York State Independent Film Production Tax Credit Program must engage a pre-qualified CPA firm to prepare an Agreed Upon Procedures Report (AUP).

Empire State Development (ESD) has a requirement for third party review of final applications. This procedure enables a production to have its final application reviewed by a pre-qualified CPA firm according to agreed-upon procedures (AUPs) established and published by ESD. The review and report prepared by the pre-qualified CPA firm must be submitted as a supplement to a production's final application. ESD staff will review the final application for completeness and the CPA report for compliance with the agreed-upon procedures.

1. Pre-Qualified CPA firms

2. Procedures and Performance Standards 

3. Agreed Upon Procedures – New York State Independent Film Production Tax Credit Program (to be posted)

4. Qualified Cost Summary – New York State Independent Film Production Tax Credit Program (to be posted)

5. Third Party Checklist – New York State Independent Film Production Tax Credit Program (to be posted)

Project Summary – New York State Independent Film Production Tax Credit Program - Initial Application (Online Application Form) will be available during the application window

• Independent Film - Initial Application Template Book - The New York State Independent Film Production Tax Credit Program Initial Application Template file contains the following templates for submission via the online application:
  • Independent Budget Cost Qualifier - Summary Page
  • Independent Budget Cost Qualifier - Detail Page
  • Independent Budget Cost Qualifier - Relocation Costs
  • Independent Schedule of Qualified Expenditures
  • Supplement to the Schedule of Qualified Expenditures 
  • Employment Practices Form  

Project Summary – New York State Independent Film Production Tax Credit Program - Final Application (Online Application Form)

• End Credits Requirements
• Independent Film - Final Application Template Book - The New York State Independent Film Production Tax Credit Program Final Application Template file contains the following templates for submission via the online application:
  • Independent Budget Cost Qualifier – Summary Page
  • Independent Budget Cost Qualifier - Detail Page
  • Independent Budget Cost Qualifier - Relocation Costs
  • Independent Schedule of Qualified Expenditures
  • Supplement to the Schedule of Qualified Expenditures
  • Employment Report – Summary Page
  • Employment Report – Detail Page
  • Shoot Days Summary
  • Retained Assets Report
  • Related Party Transaction Report
  • Diverse Vendor Report
  • Workforce Utilization Report

New York State Independent Film Production Tax Credit Program Regulations

Regulations are being written and a timing update will be provided soon.

If you are interested in more details or have specific questions about the program, please contact the Film Tax Credit Program at (212) 803-2328 or via email at [email protected].