New York State offers several programs to the film and television industry in the form of tax credits and sales tax exemptions.

30% fully refundable tax credit on qualified production and post-production expenses incurred during production/post production in New York State.

30%-35% on qualified post-production expenses incurred in New York State. This program is for productions which are not eligible for the film production tax credit program.

5% on qualified production expenses for commercials and a 20% annual growth credit. Applications submitted annually.

Film production activities/expenses that are exempt from New York State sales tax.

Quarterly Reports from Empire State Development on Film Tax Credits.