What exemptions and credits are you eligible for?
Explore this page to learn more, or see General business corporation (Article 9-A) tax credits and Business tax credits (Article 22) to search for credits alphabetically.
Credits and incentives
Grow your business in New York State—you may qualify for a credit or exemption.
Looking to film a movie, TV show, or put on a play in New York State? See if you're eligible for an incentive.
Are you in the farming and agriculture industry? You may qualify for a tax break!
- Farming and commercial horse boarding
- Sales and use tax exemption for certain wine tastings
- Creation of a farm brewery license and the exclusion from filing a sales tax
- Farm wineries and farm distilleries excluded from filing annual sales tax
- Drugs or medicine for use on livestock or poultry used in farm production
Going green? You may be entitled to a tax credit or exemption for your efforts.
New York State makes growing your business easy and affordable with our employment-based tax incentives. Find out if you're eligible!
- 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 (WETC)
- Excelsior Jobs Program tax credit
- Farm workforce retention credit
- Hire a veteran credit
- Minimum wage reimbursement 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.
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.
Cleaning up and rehabilitating properties is good for your community and your bottom line. Find out if you're eligible for an incentive.
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.
The $35 million Restaurant Return-to-Work Tax Credit Program, administered by Empire State Development (ESD), provides small businesses that are COVID-impacted restaurants with an incentive to bring staff back to work and to increase hiring at New York State restaurants.
See if you qualify for one of our other incentives.
- Automated external defibrillator 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