New York producers, don't forget that the second window for the 2026 New York State Independent Film Production Tax Credit Program will open on Monday, July 13, 2026, 10 am EDT and close on November 12, 2026, 4 pm EST (pending availability of funds).
Eligibility Requirements
- Principal and ongoing photography must begin within 180 days of initial application submission.
- Qualified production costs excluding labor cannot exceed $60 million on an initial or final application.
- Applications are reviewed and accepted on a first-come, first-served basis.
Additional FAQ's about the program can be found here.
A full, detailed list of application instructions can be found here.
Looking for more information? Visit the Empire State Development website:
https://esd.ny.gov/new-york-state-independent-film-production-tax-credit-program#objective
If you have specific tax-incentive-related questions, you can reach out directly to the Film Tax Incentives Department by email at filmcredits@esd.ny.gov or by phone at (212) 803-2328.
