Why Film in New Jersey?
Up to 39% Back. Locations That Double for Anywhere. One Hour From NYC and Philly.
New Jersey has quietly become one of the most production-friendly states in America. Netflix, Lionsgate, and 1888 Studios are investing billions in permanent New Jersey studio infrastructure — because the numbers work. Here’s the complete picture, and how Lion Motion helps you capture every dollar.
Stack the Credit
30–35%
Base credit
35% of qualified NJ wages statewide, and of goods and services outside a 30-mile radius of Columbus Circle. 30% within it.
+5%
Southern county vendor bonus
Expenses through vendors headquartered in Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Mercer or Salem County.
+4%
NJ hiring bonus
Productions submitting an approved hiring plan, including goals for residents of economically disadvantaged areas.
Practical result: a well-structured production filming in the Atlantic City region can reach an effective credit in the high 30s on qualified spend.
The Program
The New Jersey Film & Digital Media Tax Credit
Administered by the New Jersey Economic Development Authority (NJEDA), the program provides a transferable tax credit against the corporation business tax and gross income tax for qualified production expenses incurred in New Jersey.
30–35%
Base Credit
- 35% of qualified wage and salary payments for work performed in New Jersey — statewide.
- 35% of qualified goods and services purchased for use at locations outside a 30-mile radius of Columbus Circle in Manhattan (this includes all of Atlantic City and South Jersey).
- 30% of qualified goods and services within that 30-mile radius (including Newark).
30–35%
Digital Media Tax Credit
- Digital media content producers earn 30% of qualified production expenses — or 35% through southern-county vendors — with a minimum of $2 million in total digital media spend through authorized NJ vendors.
35–40%
Post-Production Credit
- 35% for qualified post-production and VFX services performed by qualified independent NJ post houses — rising to 40% at a film-lease facility or through a studio partner.
40%
Studio Partner / Film-Lease Designation
- Productions at designated New Jersey studio facilities can access an increased 40% base rate, a separate $150M annual allocation, and relief from the above-the-line wage cap.
Beyond the Tax Credit
More Ways New Jersey Pays You Back
6.625%
Sales Tax Exemption
Tangible property purchased and used directly and primarily in film and television production is exempt from New Jersey's sales tax. Cameras, lighting, set construction materials, expendables — exempt with the proper certificate. Lion Motion handles the paperwork.
90+ days
Hotel Occupancy Tax Exemption
Hotel stays of 90 or more consecutive days are exempt from New Jersey's occupancy tax — a significant savings for series and long-schedule features. Long-term hotel rentals over 90 days may also be exempt from sales tax.
95%
Transferable & Monetizable Credits
New Jersey's credits are fully transferable — sellable to third parties if you have no NJ tax liability. Beginning with 2026 approvals, the State will also purchase unused credits at 95% of value, making New Jersey one of the most reliably monetizable incentive jurisdictions in the country.
2049
Program Certainty
Under legislation signed in June 2025, the program is extended through July 1, 2049 — nearly a quarter-century of funding certainty. You can plan a franchise here, not just a film.
OZ
Opportunity Zones
Both Atlantic City and Newark contain federal Opportunity Zones, offering additional tax advantages for investors funding production infrastructure and media businesses in these communities.
Eligibility Basics
We'll Walk You Through It
- 01Feature films, television series, and shows of 22+ minutes intended for national or regional audiences generally qualify.
- 02Standard productions must meet in-state spend requirements (generally 60% of total expenses, excluding post, incurred in NJ — or exceed the qualified spend threshold).
- 03Principal photography must begin within 180 days of application (or 150 days of NJEDA board approval).
- 04News, sports events, talk shows, and most reality programming are excluded (with limited exceptions).
Applications are first-come, first-served — timing matters, and incomplete applications lose their place in the queue.
The Comparison
New Jersey vs. The Alternatives
| Factor | New Jersey | Why It Matters |
|---|---|---|
| Base credit | 30–35%, up to 40% studio partner | Among the strongest base rates on the East Coast |
| Bonuses | +5% South Jersey vendors, +4% hiring plan | Stackable, achievable, and Lion Motion is built for both |
| Monetization | Transferable; state buyback at 95% (2026+) | Real cash value even with no NJ tax liability |
| Program horizon | Funded through 2049 | Plan multi-season series with confidence |
| Sales tax | 6.625% exemption on production property | Immediate, above-the-line savings |
| Geography | 60 min from NYC & Philadelphia | Access two major talent markets without their costs |
| Locations | Beaches, boardwalks, casinos, cities, farms, forests, industry | One state doubles for nearly all of America |
Request a free incentive estimate.
Send us your format, budget range, timeline, and locations of interest. We'll respond within one business day with a preliminary NJ incentive estimate and a production services proposal.