The New Jersey Film & Digital Media Tax Credit Program provides a transferable credit against the corporation business tax and the gross income tax for certain expenses incurred for the production of certain films and digital media content in New Jersey.

The goal of the program is to incentivize production companies to film and create digital media content in New Jersey.

The Film Tax Credit Application Is Available Online

• Download NJ Tax Credit Program for Film and Digital Media  - Full Law
• Download Highlights of Tax Credit Program for Filmmakers
• Download Frequently Asked Questions - New Jersey Economic Development Authority
• Link To Frequently Asked Questions - New Jersey Division of Taxation
• Application Forms and Additional Information
• Agreed Upon Procedures for CPA Verification Report

Click here for more information about forming or checking the status of a business in New Jersey
https://www.nj.gov/state/njfilm/regulations-registering.shtml

Should you require additional information, please call us at (973) 648-6279.

2% or 4% DIVERSITY BONUS

New Jersey, in an effort to create a more inclusive workforce, offers an additional incentive (2% or 4%) to productions that meet certain diversity criteria. Developed to align with wider industry initiatives, the Diversity Bonus aims to increase diversity onscreen (the actors involved, the content of stories) and behind the cameras (the composition of the crews, the diversity of companies involved in production). This initiative helps to ensure that opportunities are available to qualified New Jersey residents of all backgrounds.

For more information on the Diversity Bonus visit the New Jersey Economic Development Authority’s website:
https://www.njeda.com/film/ (taking special note of the Diversity tab)

From there, you will find links to the following forms:

Form A - Diversity Plan
https://www.njeda.com/wp-content/uploads/pdfs/Diversity-Plan-Form-v2.pdf

Form B – Diversity Tracker
https://www.njeda.com/wp-content/uploads/pdfs/Diversity-Tracking-Sheet-Form-B.pdf

Questions? Contact the New Jersey Motion Picture & Television Commission or the New Jersey Economic Development Authority.