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Department of Taxation and Finance

Empire State commercial production credit

Who is eligible? 

You are entitled to this refundable credit if you or your business:

  • paid or incurred qualified production costs in producing a qualified commercial in New York State, and
  • has an allocation certificate issued by the New York State Governor's Office of Motion Picture & Television Development. For additional information, visit Empire State Development: Commercial Tax Credit Program.

How much is the credit?

The credit amount is based on the qualified production costs. The amount is allocated by the New York State Governor's Office of Motion Picture & Television Development and is indicated on the certificate.

Additional information

To learn about other New York State tax credits available to businesses, see Business incentives.

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