New York-based independent film producers, don't miss the window to submit your incentive application – open beginning September 16th.
The New York State Independent Film Tax Credit Program application window for Pool 2 will re-open on September 16, 2026 at 10:00am EDT and will remain open pending availability of funds. Pool 2 is for productions with more than $10 million in qualified costs and principal photography starting on or after August 1, 2026.
Designed specifically to support independent productions, this program is separate from the general New York production tax credit, and is allocated on a first-come, first-served basis. Unique to this program, projects are able to claim their tax credit in the year the project is completed. The latest information on the program is available on the New York State Independent Film Production Tax Credit Program webpage.
Key application dates:
Applicants must apply within application windows. Applicants applying must begin principal and ongoing photography within 180 days from the submission of the initial application. Applications are reviewed and accepted on a first-come, first-served basis.
- Pool 1 projects (qualified costs of $10 million or less): All available funds have been allocated for Pool 1, and the program is no longer accepting applications for Pool 1.
- Pool 2 projects (qualified costs over $10 million): September 16, 2026, at 10 am EDT and will remain open pending availability of funds.
How to apply for the tax credit:
Producers can review official guidelines and access the New York State Independent Film Tax Credit Project Summary Form via the Empire State Development website:
https://productionlot.ep.com/home/leaving?allowTrusted=1&target=https%3A%2F%2Fesd.ny.gov%2Fnew-york-state-independent-film-production-tax-credit-program
Note: The online application is located in the "Application Materials" section under "Project Summary”.
If you have questions regarding your production's eligibility or need assistance preparing your application, please reach out to your account manager or the EP Incentives Team today.
