Skip to main content

Empire State independent film production credit

Who is eligible?

You are entitled to this refundable credit if you or your business:

  • paid or incurred qualified production costs in producing a qualified film, and
  • received a certificate of tax credit issued by the New York State Governor's Office of Motion Picture & Television Development. 

For additional information about the program’s application and approval process, visit Empire State Development: New York State Independent Film Production Credit.

How much is the credit?

The credit amount is based on the qualified production cost incurred in producing a qualified film. The amount is allocated by the New York State Governor's Office of Motion Picture & Television Development and is indicated on the certificate of tax credit.

Additional information

To learn about other New York State tax credits available to businesses, see Business incentives.

Updated: