Headline rate 30%
Type Tax credit (refundable)
Minimum spend Minimum budget of $1 million if the majority of principal photography days are in the five New York City boroughs, Westchester, Rockland, Nassau or Suffolk counties; minimum budget of $250,000 if the majority of principal photography days are in any other New York county.
Program cap Funded at $700 million per year through 2036.
Administered by Empire State Development — Governor's Office of Motion Picture & Television Development
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.