NEW JERSEY

It’s “lights, camera, action!” in the Garden State thanks to its diverse culture and landscape and close proximity to New York City and Philadelphia. New Jersey offers all four seasons for filming any setting, whether down at the shore surrounded by lighthouses and expansive beaches or by the duck-covered lake and Old Mill in historic Allentown. Atlantic City is a favored stand-in for scenes in Las Vegas, and only a few authentic New Jerseyans might be able to tell the difference. Competitive tax incentives draw producers and filmmakers like Steven Spielberg, who used the dilapidated and crumbling facades of Paterson in North Jersey to emulate parts of the antiquated San Juan Hill neighborhood in New York City in the new West Side Story. Scorsese also took advantage of Paterson’s unpolished streets when he filmed parts of The Irishman, released in 2020 with a star-studded cast. New Jersey prides itself on its robust workforce and the growing number of professional production studios from north to south and invites all auteurs to participate in New Jersey’s film culture.

Incentive Type

Transferable Non-Refundable Tax Credit

Incentive Amount 35-37%

Minimum Spend $1 million

Bonus

5% of qualified film production expenses incurred for services rendered and property purchased. 2% added bonus awarded for the hire of minorities and women

Audit Requirements Submit a tax credit verification report by a New Jersey licensed CPA

Application

Principal photography to begin within 180 days from the tax credit application date

• Application fees: $500 ($1 million tax credit or less), $2,500 (tax credit in excess of $1 million)

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief No

Sunset Date

June 30, 2034