Production Incentives for Studio Partners in New Jersey
Secondary Incentives
Hold on set!
Hold on set!
Incentive Type:
Qualifying Production Types
Feature Film, Scripted TV, Reality TV, Miniseries, Talk Shows
Sunset Date
June 30, 2049
None
Wrapbook's Rule to Remember
Remember that when you receive your credit there is an Issuance Fee of 0.5% (no ceiling) of the credit amount (payable prior to receipt of the tax credit) and a transfer fee of $1,000.
Basic Incentive Information
- Spend40-45%
- Above the Line Residents40-45%
- Above the Line Non-Residents40-45%
- Below the Line Residents40-45%
- Below the Line Non-Residents40-45%
- Minimum Spend
- Funding Cap$150,000,000
- Project CapNone
- Loan Out RegistrationYes
- Loan Out Withholding6.37%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
To be eligible to apply for the Studio Partner designation, the applicant must be a production company that has site control of a production facility that is at least 250,000 sqft for at least 10 years.
Prior to approval, the production facility site would need to have at least preliminary site plan approval, an executed redevelopment agreement, or an adopted redevelopment plan that contemplates the construction of the production facility and following designation approval, be able to provide temporary or permeant certificate of occupancy for the facility within 48 months.
Depending on the amount of qualified film production expenses involved in each submitted project, a Studio Partner is able to capture additional Above-the-line(ATL) wage and salary expenses in its award calculation as follows:
For a studio partner that incurs less than $25 million in qualified film production expenses, they can include up to $18 million in ATL wage and salary expenses as qualified per project.
For a studio partner that incurs $25 million or more in qualified film production expenses, they can include up to $72 million in ATL wage and salary expenses as qualified per project.
No more than 3 designations can be made for studio partners. As of October 2025, 3 companies have been designated New Jersey Studio Partners: Lionsgate, Netflix, and Paramount.
Contact the film office for more details.
Additional Bonuses
Promote NJ Bonus: a 4% bump on all qualified expenses for productions that submit and satisfy a plan outlining specific goals to promote or invest in New Jersey.
Note: Bonuses are capped at 5%. If a production satisfies the eligibility criteria for both bonuses, the maximum bonus for which they can qualify is 5%.
Contact the film office for more details.
How to Apply
Contact the film office for more details.
Additional Information
New Jersey Film-Lease Partners are any company that has made a commitment to lease or acquire a New Jersey production facility with an aggregate square footage of at least 50,000 square feet for a period of 5 or more successive years and agrees to spend an annual average of $50,000,000 in qualified production expenditures over 5-10 years.
Contact the film office for more details.
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Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.







