Production Incentives Database

New Jersey  

   
Incentive TypeTransferable Tax Credit
Spend30-35%
Above the Line Residents30-35%
Above the Line Nonresidents30-35%
Below the Line Residents30-35%
Below the Line Nonresidents30-35%
Bonus 15% of the qualified film production expenses incurred for services performed and tangible personal property purchased through vendors whose primary place of business is located in Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Mercer, or Salem County1.
Project Criteria at least 60 percent of the total film production expenses must incur in NJ OR the qualified film production expenses of the taxpayer during the privilege period exceed $1,000,000 per production;

Production expenses include post-production costs, services performed, and goods purchased through NJ vendors

The Economic Development Authority will confirm that companies have been making good-faith efforts toward diversity
Loanout Registration RequiredYes
Loanout WithholdingYes, 6.37%
Annual Funding Caps75,000,000
Project CapsNone
Minimum Spend1,000,000
Sunset Date06/30/2023

New Jersey Television and Motion Picture Commission
153 Halsey Street, 5th Floor, Newark, NJ 07102

Steven Gorelick, Executive Director
Phone: 973 648 6279
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Web_Series
Contact Film Office for more information
Audit Requirements
Production must submit a tax credit verification report prepared by an independent certified public accountant licensed in NJ
Getting Started
principal photography of the film commences within the earlier of 180 days from the date of the original application for the tax credit, or 150 days from the date of approval of the application for the tax credit;
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
No
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Once the Audit is complete, the authority and the director of the Film office shall review the findings of the independent certified public accountant's compliance audit, and shall make a determination as to the qualified film production expenses or the qualified digital media content production expenses of the Production. The determination shall be provided in writing to the production, and a copy of the written determination shall be included in the filing of a return that includes a claim for a tax credit allowed pursuant to this section

Tax Credit Carry forward of 7 years
Additional Information
Digital Media Content may qualify for 20-25% based on a minimum spend of $2M
and at least 50 percent of the qualified digital media content production expenses of the taxpayer are for wages and salaries paid to full-time or full-time equivalent employees in New Jersey

40% Annual Cap.

Compensation Cap of $500,000K on individuals in key positions including but not limited to writers, producers, directors, and talent.

In order to qualify, a game show, award show, or other gala event must be filmed and produced at a nonprofit arts and cultural venue receiving State funding.

Tax Credit Carry forward of 7 years

“Filmed in New Jersey” or “Produced in New Jersey” statement 1, or an appropriate logo approved by the Commission,1 in the end credits of the film
Last updated: 07/05/2018
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at incentives@media-services.com.