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START-UP NY Organization Tax and License and Maintenance Fees Exemption

If an approved business is located exclusively in a tax-free NY area, it is exempt from:

  • the organization tax imposed on domestic corporations under Tax Law section 180, and
  • the license and maintenance fees imposed on foreign corporations under Tax Law section 181.

Note: The tax and fees are repealed for tax years beginning on or after January 1, 2015.

For more information, see