Local incentive · New York

Fully Refundable Tax Credit

Commercial production incentives

Commercial (New York) offers a fully refundable tax credit. Qualified spend earns 20%. Minimum spend is $100,000.

Headline rates

Qualified spend
20%
ATL resident
N/A
ATL non-resident
N/A
BTL resident
20%
BTL non-resident
20%

Program details

Minimum spend
$100,000*
Funding cap
$7,000,000†
Per-project cap
None
Loan-out registration
No
Loan-out withholding
None
CPA audit required
Yes
Screen credit required
Yes
Compensation cap
None
Sunset date
January 1, 2025

A *, †, or + on a figure means conditions apply (uplifts, tiers, or funding rules). Confirm the specifics with the relevant film office.

Qualifying productions

CommercialsInteractive

Incentive figures are summarized from public program materials and are illustrative only. Programs, rates, caps, and funding change frequently — always confirm current details with the state's film office before budgeting your production.

Put your incentive to work on set.

Dolly gives every department a card linked to your budget, so qualified spend is tracked and reconciled as it happens.

& get cards to your crew in less than 2 days.