The NYS Governor’s Office of Motion Picture and Television Development announced that the 2026 New York State Independent Film Production Tax Credit Program opened for applications on Monday, July 13, 2026.
The Independent Film Production Tax Credit Program was established in last year’s budget and reflects Governor Kathy Hochul’s commitment to the independent film industry as a vital driver of New York’s economy. Applicants must be film production companies which are independently owned and operated and no more than 50% owned by a publicly-traded entity. The program is limited to feature films, television series, relocated television series, and films for television.
Unique to this program, projects are able to claim their tax credit in the year the project is completed. To utilize existing funds from the previous application window, independent productions which start principal photography from January 16, 2026, through July 12, 2026 can apply to access this limited funding on a first-come, first-served basis.
These productions must submit initial applications beginning July 13, 2026, at 10:00am and no later than July 30, 2026, at 4:00pm (pending availability of funds).
For all applicants, principal and ongoing photography must begin within 180 days of initial application submission. Applications are reviewed and accepted on a first-come, first-served basis, determined by the time on the DocuSign of the project summary.
The latest information on the program is available on the New York State Independent Film Production Tax Credit Program webpage, viewable here.
If you have application specific tax-incentive-related questions, you can reach out directly to the Film Tax Credit Department at filmcredits@esd.ny.gov or at (212) 803-2328. For general inquiries, please contact the NYS Governor’s Office of Motion Picture and Television Development at (212)201-5605 or via email at nyfilm@esd.ny.gov.