Fully Refundable Tax Credit
New York production incentives
New York offers a fully refundable tax credit. Qualified spend is rewarded at 30-50%, with a $1,000,000 minimum spend and an annual funding cap of $700,000,000.
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
- $700,000,000†
- 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, 2036
A *, †, or + on a figure means conditions apply (uplifts, tiers, or funding rules). Confirm the specifics with the relevant film office.
Qualifying productions
AnimationCommercialsScripted TVFeature Film
Local & secondary incentives in New York
5 city, county, or program-specific incentives layered on top of the statewide picture.
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.