Governor's Office for Motion Picture & Television Development
Program Purpose
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
Governor’s Office for Motion Picture and Television
website.
Program Highlights
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
Eligibility requirements are different for each tax credit
program. Eligible productions include:
Narrative Episodic television series
Narrative Television movies and miniseries
Visit the links above for eligibility requirements for each credit.
Application Process
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).
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.
