New York State Film Tax Credits

New York State's most generous tax credits are available in Ulster County

The Governor's Office of Motion Picture & Television Development (MPTV) offers film, television and commercial production and post-production tax credits for qualified expenditures in New York State. This $420 million film incentive program is one of the best in the nation and Ulster County-based production and post-production efforts benefit from the highest level of tax-credits available in NYS.  The details are below:

Tax Credit Tax Credit Percent Max Credit
Film Production Tax Credit
  • Fully refundable baseline credit of 30% on qualified costs incurred in NYS
  • Additional 10% credit on qualified below-the-line labor expenses in Upstate NY for productions with budgets >= $500,000
Up to 40%
Post Production Tax Credit
  • Fully refundable baseline credit of 30% on qualified costs incurred in NYS
  • Additional 5% on post-production costs in Upstate NY
  • Additional 10% credit on qualified below-the-line labor expenses in Upstate NY for productions with budgets >= $500,000
Up to 45%
Commercial Credit
  • 5% credit for qualified costs over $100,000 in Upstate NY; Credits are distributed on a pro rata basis among applicants for the Upstate credit
  • Up to 20% of incremental growth in qualified costs from the prior year – up to $300,000
Up to 25%
Sales Tax Exemption
  • Varies; 8% of purchase price in Ulster County
8% of eligible purchases

Learn More: Ulster County's Competitive Advantage for Film Businesses (PDF)

Tax credit program participants must shoot at least one day at an approved Qualified Production Facility/soundstage (QPF). Ulster County has a growing number:

Backstage Studio Productions (BSP)

Teri Rossin
323 Wall St.
Kingston, New York 12401
Level: N/A
(845) 338-8700
teri@backstagestudios.net
http://www.bspkingston.com

SPAF

Erica Price
169 Ulster Ave.
Saugerties, New York 12477
Level: N/A
(845) 246-7723
ericaprice@verizon.net
http://www.saugertiesperformingartsfactory.com

Tech City

Roger Osterhoudt
300 Enterprise Dr.
Kingston, New York 12401
Level: N/A
(845) 802-4683
rosterhoudt@techcityny.com
http://www.techcityny.com

Woodstock Film Studios

Dean Holtermann
601 Rte. 28
Kingston, New York 12401
(917) 974-8260
dean@mindecka.com

For a full list of sound stages go to https://esd.ny.gov/soundstage-directory