Calculate your estimated New York State production tax credit
The New York State Film Production Tax Credit — the Empire State program — is a refundable credit with a 30% base rate on qualified spend. Because it is refundable, a production can receive the balance as a payment once its New York tax liability is covered, rather than needing to transfer it.
Several 10% uplifts can raise the effective rate to a maximum of 40%: an upstate labor bonus (for productions with budgets of at least $500,000), an upstate-all bonus when more than 50% of photography takes place upstate, and a music scoring bonus for scoring with five or more musicians. Minimum spend is $1,000,000 for productions in New York City and the downstate counties (Westchester, Rockland, Nassau, and Suffolk) and $250,000 upstate.
Above-the-line compensation is capped at $500,000 per person, and total above-the-line costs cannot exceed 40% of other qualified costs. The program also requires use of a Qualified Production Facility (QPF): budgets over $15 million must complete at least 10% of principal photography at a qualified facility, while smaller budgets need a minimum of one day; $3 million or more of QPF spend waives the 75% in-state shooting requirement. Upload your budget above to see your estimated New York credit line by line.
| Credit type | Refundable tax credit |
|---|---|
| Base rate | 30% of qualified spend |
| Uplifts | +10% upstate labor / upstate-all / music scoring (max 40%) |
| Minimum spend | $1M NYC & downstate / $250K upstate |
| ATL cap | $500K per person; ATL ≤ 40% of other qualified costs |
| Facility requirement | Qualified Production Facility (QPF) |
The base rate is 30% of qualified spend, and 10% uplifts for upstate labor, upstate photography, or music scoring can raise it to as much as 40% under the current program guidelines.
Yes. It is a refundable credit, so the balance can be paid to the production once its New York tax liability is covered.
$1,000,000 for productions in New York City and the downstate counties, or $250,000 for upstate productions.
Yes. Budgets over $15 million must complete at least 10% of principal photography at a qualified facility; smaller budgets need at least one day. Spending $3 million or more at a QPF waives the 75% in-state shooting requirement.
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.