Film Incentives Calculator

New Jersey Film Tax Credit

Up to 39% Credit

35% base + 4% hiring bonus - Transferable credit

Select Credit Program

Production Information

Production Title

Production Type

Primary Vendor Location

30-Mile Radius Rule

NJ offers different credit rates based on vendor location relative to Columbus Circle, NYC:

Outside 30 miles: 35% on goods/services
Inside 30 miles: 30% on goods/services
All wages receive 35% regardless of location

NJ Hiring Bonus (+4%)

We have an approved NJ Hiring Plan

To qualify for the +4% hiring bonus, at least 25% of your employees must be hired from economically disadvantaged areas in New Jersey. Requires NJEDA approval.

Loan-out Withholding Requirement

All payments to loan-out corporations must have 6.37% NJ withholding to qualify. This applies to Directors, Producers, Writers, and Actors paid through loan-out companies.

Minimum NJ Spend Requirement

NJ requires a minimum of $1,000,000 in qualified NJ expenditures (or 60% of total through NJ vendors).

Credit Summary

Program: Film Tax Credit
Production: (Enter title) (Feature Film)
Wages Credit: 35%
Goods/Services Credit: 35% (based on vendor location)
Max Effective Rate: 35% on wages

ATL Salary Cap: Directors, Producers, Writers, and Actors are capped at $750,000 per person.

About the New Jersey Film Incentive

New Jersey offers a transferable film tax credit that rewards where money is spent relative to New York City. Under the current program guidelines, qualified wages earn 35%, and goods and services earn 35% when sourced outside a 30-mile radius of Columbus Circle or 30% when sourced inside that radius.

A diversity hiring-plan bonus can add 4% for productions with an approved plan. The minimum qualified New Jersey spend is $1,000,000. Above-the-line compensation is capped at $750,000 per person for directors, producers, actors, and writers.

Productions should also account for a 6.37% withholding requirement on loan-out payments. Upload your budget above to see your estimated New Jersey credit line by line.

Credit type	Transferable tax credit
Wages	35%
Goods & services	35% outside / 30% inside 30-mile radius
Diversity bonus	+4% with approved hiring plan
Minimum spend	$1,000,000 qualified
ATL cap	$750,000 per person

Frequently Asked Questions

What is the New Jersey film tax credit rate?

Qualified wages earn 35%. Goods and services earn 35% outside a 30-mile radius of Columbus Circle and 30% inside it, with a possible 4% diversity hiring bonus.

Is the New Jersey credit transferable?

Yes, it is a transferable tax credit.

What is the minimum spend in New Jersey?

Productions need at least $1,000,000 in qualified New Jersey expenditures.

Is there a salary cap in New Jersey?

Above-the-line compensation is capped at $750,000 per person for directors, producers, actors, and writers.

Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.