Film & Digital Media Tax Credit

Attracting Major Film Productions

New Jersey’s robust film & digital media tax credit program provides exceptional value and allows filmmakers to “put the money up on the screen” while staying within budget.

Film Tax Credit Program

The New Jersey film tax credit, awarded by the New Jersey Economic Development Authority (NJEDA), is equal to 30 percent of qualified film production expenses, or 35 percent of qualified film production expenses incurred for services performed and tangible personal property purchased through vendors whose primary place of business is located in southern New Jersey counties. 

Eligibility

Be a feature film, TV series or show of 22 minutes or more in length intended for a national audience

Meet One of the Following

60 percent of the total production expenses incurred (excluding post-production) are services and goods purchased through authorized NJ vendors OR qualified production expenses incurred in NJ exceed $1 million

Required
  • End credits include “Filmed in New Jersey” logo
  • Principal photography starts within 180 days of application or 150 days of NJEDA board approval

Reality shows, which are otherwise ineligible for the Film Tax Credit, may be eligible if the production company of the reality show owns, leases, or otherwise occupies a production facility of at least 20,000 square feet in an Urban Enterprise Zone for at least two years and makes a capital investment of at least $3 million in that facility.

Digital Media Tax Credit Program

Tax credit equal to 20 percent of qualified digital media production expenses, or 25 percent of qualified digital media production expenses incurred for services performed and tangible personal property purchased through vendors whose primary place of business is located in southern New Jersey Counties.

Eligibility:

At least $2 million of the total digital media production expenses must be incurred for services performed and goods purchased through vendors authorized to do business in New Jersey and at least 50% of the qualified digital media content production expenses must be for wages and salaries paid to full-time employees in New Jersey

2% Diversity Tax Credit Bonus

In synchrony with our values, New Jersey is championing a more inclusive and diverse business model in film and TV. That’s why we’re one of the few states with a film tax credit that includes a 2% diversity bonus for plans to hire woman and minorities for key creative positions and production crew.

As part of the film tax credit application, submit a diversity plan to NJEDA for approval, which should include:

  • Intent to prioritize actively recruiting and hiring African Americans, Hispanic, Asian Americans, Native Americans, and women in all areas of production of the film, specifically production crew and staff, entry level positions, management positions and talent-related positions
  • A hiring goal of no less than 15 percent of total film production to be women and minority persons
  • Indicating whether and, if so, how the applicant intends to participate in training, education and recruitment programs that are organized in cooperation with New Jersey state colleges and universities, labor organizations, and the motion picture industry. Such cooperation is encouraged but not required.
  • Description of efforts to ensure equal employment opportunities in recruitment, selection, appointment, promotion and training
  • An explanation of specific actions to ensure equal opportunities for key creative positions including producer, director, screenwriter, highest paid lead performer and art director.

Diversity plans are reviewed and approved by the NJEDA and New Jersey Office of Diversity and Inclusion.

WHAT CAN CHOOSE New Jersey DO FOR YOU

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Our public and private partners provide a wide range of services. From higher education research collaboration to regulatory and legal assistance to workforce training, they’ll ensure you have a smooth landing.

Bill Noonan
Business Development Director Sector Lead: Technology, Financial Services, Film & TV