Independents production incentives

Independents (New York) offers a fully refundable tax credit. Qualified spend earns 30-50%. Minimum spend is $1,000,000.

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Headline rates

Qualified spend: 30-50%
ATL resident: 30-50%
ATL non-resident: 30-50%
BTL resident: 30-50%
BTL non-resident: 30-50%

Program details

Minimum spend: $1,000,000
Funding cap: $100,000,000
Per-project cap: None
Loan-out registration: No
Loan-out withholding: None
CPA audit required: Yes
Screen credit required: Yes
Compensation cap: Total specific ATL salaries cannot exceed 40% of all other qualified costs
Sunset date: December 31, 2028

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

Qualifying productions

Feature Film

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.