New Jersey film tax incentive

What New Jersey actually pays

A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

New to the mechanics? Tax credit vs rebate vs grant, Selling a transferable credit and What counts as qualified spend.

What qualifies

Eligible projects: feature films; TV series/shows 22+ min for national (or regional, if at a state-funded nonprofit arts venue) audiences incl. game/award/gala shows. Reality shows eligible only with a 4-episode order commissioned to premiere on a major linear network or streaming service. Ineligible: news, weather, sports, fundraising telecasts, obscene content, and private/corporate/industrial productions. Must meet $1M qualified NJ spend OR 60% of total production expenses (excl. post) through NJ-authorized vendors; principal photography within 180 days; 'Filmed in New Jersey' in end credits.

• Pilot
• Miniseries
• Scripted TV
• Feature Film
• Streaming / SVOD
• Reality / Unscripted

Other state programs

Separate incentives New Jerseyruns alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

• Digital Media Tax Credit (Garden State Film & Digital Media Jobs Act)

  Minimum spend: Non-post: $2,000,000 of total digital spend through NJ-authorized vendors (excl. wages) AND 50% of qualified digital expenditures for NJ full-time wages. Post-production: $500,000 in qualifying NJ post expenses

  30%–40%

• Studio Partner Program (Garden State Film & Digital Media Jobs Act)

  Minimum spend: Designation: site control of a 250,000+ sq ft production facility for 10+ years; per-project film thresholds follow the base Film Tax Credit ($1M qualified NJ spend or 60% NJ-vendor spend)

  40%

• Film-Lease Partner Program (Garden State Film & Digital Media Jobs Act)

  Minimum spend: Facility: 250,000+ sq ft for 5+ yrs. Production company: shoot 50%+ of principal photography days in NJ at the facility, OR facility-related qualified spend >=33% of total qualified film production expenses

  35%–40%

How to apply

Apply online via the NJEDA Film Tax Credit portal (njeda.powerappsportals.us) BEFORE incurring expenses. Submit application checklist, project synopsis, detailed budget, and (if applicable) NJ Hiring Plan form. Awards are first-come, first-served by date/time of a complete application. A CPA Agreed-Upon-Procedures (AUP) cost certification is required at certification. Credits are claimed against CBT/GIT and may be transferred via a separate Tax Credit Transfer Application.

Common questions

What is the New Jersey film tax incentive rate?

New Jersey offers 35% to 40% on qualified in-state spend through the Film Production Tax Credit (Garden State Film & Digital Media Jobs Act). It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

What is the minimum spend for the New Jersey film incentive?

$1,000,000 in qualified NJ production expenses, OR 60% of total film production expenses (excl. post) through NJ-authorized vendors. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the New Jersey film incentive transferable or refundable?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.