Headline rate 35%
Type Tax credit (transferable)
Minimum spend No flat minimum spend: at least 60% of total film production expenses (exclusive of post-production) must be incurred for services performed and property purchased through vendors authorized to do business in New Jersey, or qualified production expenses must exceed $1 million per production.
Program cap Program capped at $430 million per year through FY2049 ($100 million for legacy film projects, $150 million for film-lease production companies, $150 million for studio partners, $30 million for digital media projects).
Administered by New Jersey Economic Development Authority (NJEDA)
Country / State United States
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.