Local incentive · New York

Fully Refundable Tax Credit

Digital Gaming Media production incentives

Digital Gaming Media (New York) offers a fully refundable tax credit. Qualified spend earns 25%. Minimum spend is $100,000.

Headline rates

Qualified spend
25%
ATL resident
N/A
ATL non-resident
N/A
BTL resident
25-35%
BTL non-resident
25-35%

Program details

Minimum spend
$100,000
Funding cap
$5,000,000
Per-project cap
$1,000,000
Loan-out registration
No
Loan-out withholding
None
CPA audit required
N/A
Screen credit required
Yes
Compensation cap
$100,000
Sunset date
January 1, 2028

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

Qualifying productions

Web SeriesInteractive

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.