New York pays 30% on qualified production costs, funded at $700 million a year through 2036. Qualified costs are the tangible property and services used in the state, which covers most below the line spending, along with above the line salaries capped at 40% of everything else that qualifies. Post production done in New York can go in the same claim.
The minimum budget depends on where the days fall
A production with the majority of its principal photography days in the five boroughs, or in Westchester, Rockland, Nassau or Suffolk, needs a budget of at least $1 million. Anywhere else in the state the floor is $250,000.
The extra 10% is not a New York City credit
Fifty two counties carry an additional 10% on qualified labor for productions budgeted over $500,000, and every qualified cost in those counties can earn it when more than half the principal photography days are shot there. None of the five boroughs are on that list, and neither are Westchester, Rockland, Nassau or Suffolk. A production weighing the city against upstate is weighing 30% against 40%.
The facility requirement
A production budgeted over $15 million, or one majority owned by a publicly traded company, shoots at least 10% of its principal photography days at a qualified production facility, and in New York City that has to be a Level 2 facility. Under $15 million and not publicly owned, the requirement is a single day at any qualified facility in the state. Pilots are exempt from the 10% rule and shoot one day instead.
Scoring, and moving a series here
Scoring earns another 10% on those costs when the production hires and pays at least five musicians. A television series relocating to New York can count up to $6 million of relocation costs as qualified production costs in its first season in the state.
What the program does not cover
Documentaries, news and current affairs, talk and interview shows, instructional films, stock footage compilations, sporting events, game shows, award ceremonies, daytime drama, commercials, music videos and reality programming all sit outside it. Variety and sketch shows are out too, unless the series is relocating.
Applying
The application goes in before principal photography starts. Empire State Development asks for at least ten business days ahead of that. A diversity plan has been part of a complete application since January 1, 2023, and there is a separate credit for independent film companies that a production cannot claim alongside this one.