Tax Incentives

In 2016 New York State enacted the Empire State Film Production Tax Credit Program with an additional 10% film tax credit for upstate counties. The program is seen as a way to boost film production outside of New York City and offers a variety of benefits.

Program credits of $420 million per year can be allocated and used to encourage companies to produce film projects in New York and help create and maintain film industry jobs.

Production companies may be eligible to receive a fully refundable credit of 25 percent of qualified production costs and post-production costs incurred in New York State.

For the period 2015-2026, productions in Sullivan County with budgets over $500,000 can receive an additional 10 percent credit on qualified labor expenses incurred.

For more information, to see eligibility, and how to apply visit https://esd.ny.gov/new-york-state-film-tax-credit-program-production.