What is the Empire Zone Tax Benefit?
The Empire Zone Tax Benefits provide a variety of State tax incentives designed to attract new businesses to New York State, and to enable existing businesses to expand and create more jobs. To be eligible to receive benefits, a business must be located in an Empire Zone, or qualify as a regionally significant project, and become zone certified. You can visit the Empire Zones Map to determine whether you are located in an Empire Zone. To determine whether your business qualifies for zone certification, contact your local zone coordinator, using the Directory of Zone Coordinators. If you believe you may qualify, you may then submit an Application for Empire Zone Certification to your local zone coordinator. Empire Zone Certified businesses will receive a variety of benefits including a Wage Tax Credit, Investment Tax Credit, Employment Incentive Credit, Zone Capital Credits, and an NYS Sales Tax Refund. Certified businesses that pass additional tests can qualify for further benefits, in