Business incentives

Grow your business in New York State—you may qualify for a credit or exemption.

Credits

• Economic Transformation and Facility Redevelopment Program tax credit
• Excelsior Jobs Program tax credit
• START-UP NY Program

Exemptions

• Capital improvements and repairs to real property
• Contractors/repair persons
• Promotional material
• Sales and use tax exemption for the sale and installation of commercial solar energy systems equipment
• Sales and use tax exemptions related to commercial fuel cell systems equipment

Looking to film a movie, TV show, or put on a play in New York State? See if you're eligible for an incentive.

Credits

• Empire State commercial production credit
• Empire State digital gaming media production credit
• Empire State film post-production credit
• Empire State film production credit
• Empire State musical and theatrical production credit
• Investment tax credit (ITC)
• New York City musical and theatrical production tax credit

Exemptions

• Broadcasting industry
• Film industry
• Live dramatic and musical arts performances
• Places of amusement
• Racehorses

Are you in the farming and agriculture industry? You may qualify for a tax break!

Credits

• Farm donations to food pantries credit
• Farm employer overtime credit
• Farm workforce retention credit
• Farmers' school tax credit
• Investment tax credit (ITC)

Exemptions

• Creation of a Farm Brewery License and the Exclusion from Filing a Sales Tax Information Return
• Drugs or medicine for use on livestock or poultry used in farm production
• Farm Wineries and Farm Distilleries Excluded from Filing Annual Sales Tax Information Return
• Farming and commercial horse boarding
• Sales and Use Tax Exemption for Alcoholic Beverage Tastings

Going green? You may be entitled to a tax credit or exemption for your efforts.

Credits

• Alternative fuels and electric vehicle recharging credit
• Clean heating fuel credit
• Conservation easement credit
• Grade number 6 heating oil conversion credit 

Exemptions

• Sales and use tax exemption for the sale and installation of commercial solar energy systems equipment
• Sales and use tax exemptions related to commercial fuel cell systems equipment

New York State makes growing your business easy and affordable with our employment-based tax incentives. Find out if you're eligible!

Credits

• Economic Transformation and Facility Redevelopment Program tax credit
• Empire State apprenticeship tax credit
• Empire State Jobs Retention Program credit
• Employee Training Incentive Program (E-TIP) tax credit
• Employment incentive credit
• Employment of persons with disabilities tax credit
• Excelsior Jobs Program tax credit
• Farm workforce retention credit
• Hire a veteran credit
• New York Youth Jobs Program tax credit
• QETC employment credit
• Recovery tax credit
• Security officers training tax credit
• Workers with disabilities credit

If you are a manufacturer, you may be entitled to tax credits for investing in property, paying property taxes, and hiring new employees.

Credits

• Alcoholic beverage production credit
• Economic Transformation and Facility Redevelopment Program tax credit
• Employment incentive credit
• Excelsior Jobs Program tax credit
• Investment tax credit (ITC)
• Manufacturer's real property tax credit

Exemptions

• Alcoholic beverage producers in New York State
• Interdistributor exemption of alcoholic beverages 
• Manufacturers and other producers of goods and merchandise
• Other exempt sales of alcoholic beverages

When you choose New York State for your place of business, you may be entitled to credits based on its location, and exemptions when you improve the business property.

Credits

• Brownfield tax credits
• Conservation easement credit
• Economic Transformation and Facility Redevelopment Program tax credit
• Excelsior Jobs Program tax credit
• Farmers' school tax credit
• Manufacturer's real property tax credit

Exemptions

• Capital improvements and repairs to real property
• Sales and use tax exemption for the sale and installation of commercial solar energy systems equipment
• Sales and use tax exemptions related to commercial fuel cell systems equipment

Cleaning up and rehabilitating properties is good for your community and your bottom line. Find out if you're eligible for an incentive.

Credits

• Brownfield tax credits
• Low-income housing credit
• Rehabilitation of historic properties credit

Exemptions

• Capital improvements and repairs to real property
• Contractors/repair persons

Research and development is vital to the growth of New York State's economy and communities. See how your dedication to progress can pay off for your business.

Credits

• Excelsior Jobs Program tax credit
• Investment tax credit (ITC)
• Life sciences research and development tax credit
• QETC capital tax credit

Exemptions

• Research and development

Are you in the restaurant business? You may qualify for a tax credit. 

Credits

• Additional restaurant return-to-work credit
• Restaurant return-to-work credit

See if you qualify for one of our other incentives.

Credits

• Automated external defibrillator credit
• Child care creation and expansion credit
• COVID-19 capital costs credit 
• Credit for taxicabs and livery service vehicles accessible to persons with disabilities
• Employer-provided childcare credit
• Investment tax credit for the financial services industry
• Long-term care insurance credit
• Servicing mortgages credit
• Special additional mortgage recording tax credit