Empire State digital gaming media production credit

Who is eligible?

You are eligible for this refundable credit if you or your business:

• is a digital gaming media production entity;
• engaged in qualified digital gaming media productions; and
• received a certificate of tax credit from Empire State Development.

Empire State Development administers this credit. For rules and regulations regarding the credit, including the application process, visit Empire State Digital Gaming Media Production Credit Program.

How much is the credit?

The credit is equal to the total of the qualified media production costs of one or more qualified digital gaming media productions multiplied by:

• 25% (0.25) for production costs incurred in the Metropolitan Commuter Transportation District (MCTD), or
• 35% (0.35) for production costs incurred in New York State, but outside the MCTD.

The credit amount may not exceed $1.5 million per taxpayer in any tax year. 

Additional information

• Form CT-660, Empire State Digital Gaming Media Production Credit, and its instructions (for corporations)
• Form IT-660, Empire State Digital Gaming Media Production Credit, and its instructions (for all others)

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