New York Film Production Incentives
An overview of New York’s current film and television production incentive program. The full program rules, production-spend requirements, official sources and an incentive estimate are in HEC Film Incentive Intelligence.
Source-backed. HEC’s record of New York is read from the state’s own program documentation.
- Program Status
- Active
- Incentive Type
- Refundable tax credit
- Administering Authority
- Empire State Development, with the credit claimed through the New York State Department of Taxation and Finance
- Last Source Check
- September 24, 2026
Program Overview
New York currently operates the New York State Film Tax Credit Program (Production), a refundable tax credit, administered by the Empire State Development, with the credit claimed through the New York State Department of Taxation and Finance.
Full New York Intelligence
HEC Film Incentive Intelligence holds the complete New York record, organized from the state’s own program documentation for production research and planning.
- Base incentive
- Maximum potential incentive
- Minimum qualified spend
- Annual program cap
- Resident labor treatment
- Additional bonuses and uplifts
- Production-type eligibility
- Application requirements
- 2 official program sources
- Incentive Estimator
- Supported — calculated from verified program rules
- Compare States
- Side by side with up to two other states
Access Full New York Intelligence View Membership
Included with HEC Pro and HEC Executive membership.
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HEC does not currently represent a filming location in New York. The full portfolio is open to browse by region and property type.
Build Your Production With HEC
HEC Film Incentive Intelligence is provided for informational and production-planning purposes only. Incentive programs, funding availability, eligibility requirements and tax laws may change. Estimates are not guarantees of eligibility, approval, financing, tax treatment or incentive amounts. Productions should confirm current requirements with the applicable state agency and qualified professional advisers before making financial or production decisions. Information on this page is a public overview for research and is not a financing commitment.