New York Film Tax Credit: A Plain Guide for Producers (2026)

New York pays productions to shoot here, and it pays a little more to shoot upstate. This guide walks through the state's Film Production Tax Credit in plain terms: what it is, who qualifies, the numbers that matter, and how to apply.

Everything below was checked against Empire State Development's official program page in September 2026. Incentives change often, so confirm the current rules with the program office before you build a budget around them.

What the incentive is

The New York State Film Tax Credit Program (Production) is run by Empire State Development (ESD). Qualifying productions may be eligible for a tax credit of 30% of qualified production expenses.

The program is funded at $700 million a year through 2036.

On top of the base credit, there are a few add-ons:

• Upstate labor bump. 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 list of designated counties. If the production shoots more than 50% of principal photography days in those counties, all qualified costs incurred there may be eligible for the extra 10%.
• Production Plus. Companies that bring multiple productions to New York may be eligible for an additional 5% to 10% on qualified expenses.
• Music scoring. If a production hires and pays at least five musicians for scoring, scoring costs may get an additional 10%.
• Relocated series. Certain series relocating to New York can count qualified relocation costs for their first New York season, up to a $6 million cap.

The designated upstate counties include Albany, Dutchess, Erie, Monroe, Onondaga, Orange, Putnam, Ulster and many more (53 in all). ESD publishes the full list and a county map on the program page.

Who qualifies

The program covers feature-length films, television series, relocated television series, television pilots, and films for television.

It does not cover documentaries, news, talk shows, instructional content, sports, game shows, award shows, corporate or industrial films, daytime soaps, commercials, music videos, reality programs, or most variety formats. (Commercials have a separate ESD program.)

There is also a separate Independent Film Production Tax Credit Program for qualified independent production companies, with its own application windows. A project can't claim both credits.

The key numbers

Item	What ESD's page says
Base credit	30% of qualified production expenses
Annual funding	$700 million a year through 2036
Upstate labor bump	Extra 10% on qualified labor in listed counties (minimum budget $500,000)
Production Plus	Extra 5% to 10% for companies with multiple productions
Minimum budget, NYC and Westchester, Rockland, Nassau, Suffolk	$1 million
Minimum budget, rest of the state	$250,000
Above-the-line cap	Qualified ATL salaries can't exceed 40% of all other qualified costs

The minimum budget depends on where most of your principal photography days happen. If the majority are in the five boroughs or Westchester, Rockland, Nassau or Suffolk, the minimum is $1 million. Anywhere else in the state, it's $250,000.

The stage rules

New York ties the credit to its qualified production facilities (QPFs), meaning its stages. This is the part people miss:

• If the company is majority owned by a publicly traded entity, or the budget is over $15 million, at least 10% of principal photography days must be at a qualified production facility in New York.
• Smaller productions must shoot at least one day of principal photography at a QPF.
• If the production also uses a non-qualified facility, at least 75% of all facility expenses (excluding post) must relate to work at the QPF.
• If you spend less than $3 million at the QPF, at least 75% of your location days must be in New York for location costs to count. At $3 million or more, that location threshold doesn't apply.

Pilots have their own version of the facility rule. Read the program guidelines if you're shooting one.

What counts as local spend

Qualified costs are for goods and services used or performed in New York State, directly and mostly for the production. ESD lists examples: set construction, crew, camera equipment, grip equipment and props. Post costs like editing, sound design and effects, and visual effects done in New York can also count.

Below-the-line wages count. Above-the-line wages count only up to the 40% cap above. In practice, the more of your crew and vendors that are based here, the more of your spend is working for you.

How to apply

1. Initial application. Fill in the online Project Summary Form, then upload the rest of the application package (budget cost qualifier, schedule of qualified expenditures, employment practices form and so on) through ESD's secure file transfer. It must be submitted before principal photography starts, and ESD highly recommends filing at least 10 business days before.
2. Diversity plan. Since January 1, 2023, applicants must file a diversity plan with hiring goals and strategies.
3. Final application. When the project is through post, submit a final application with actual numbers.
4. Certificate. After review, ESD may issue a Certificate of Tax Credit. Productions can choose to have the final application reviewed by one of ESD's pre-qualified CPA firms to speed things up.

ESD's film tax credit team can be reached at (212) 803-2328.

Hiring local crew in New York

New York City has working crew in every department, and so do the upstate counties that carry the extra 10%. Hiring people who already live here keeps your spend in-state, cuts travel and housing, and means your team already knows the permits, the stages and the streets.

You can find local New York crew on NeedaCrew by role:

• Gaffers in New York
• Directors of photography in New York
• Camera operators in New York
• Sound mixers in New York
• Production assistants in New York

Or post what you need and let local crew come to you. It's free to post. The hirer pays 5%. Crew keep 100% of their rate.

For other states, see our film incentives by state guide.

Source

Official source: Empire State Development, New York State Film Tax Credit Program (Production). Checked September 2026.

This is a plain-language summary, not tax advice. Program rules, rates and funding change. Confirm every detail with Empire State Development and your production accountant before you budget.