Film Office & Commission
New York State Governor's Office of Motion Picture & Television Development
The state film office within Empire State Development that administers New York's fully refundable film and TV tax credit programs. It guides productions of all sizes through incentives, a statewide network of regional film offices, a 32,000+ image location library, and a directory of 130+ qualified production facilities.
Filming incentives
- Rate
- 30% base (40% upstate counties)
- Credit type
- Fully refundable
- Min. spend
- $1M qualified NY spend ($500K upstate)
Figures describe the New York program, not this office. Incentive terms change with legislation: confirm current rates, caps, and eligibility with the office before budgeting.
At-a-glance figures, not yet checked against official sources
Full New York incentive breakdown, estimator & comparisonNew York State offers a fully refundable Film Production Tax Credit and Post-Production Tax Credit (base 30%, with enhancements), plus an Independent Film credit, Commercial credit, a Production+ initiative, sales tax exemptions and the CREW Diversity Grant.
Official incentive details