Small Business Tax Incentives in New York City, NY (2026)

county

Amount Varies

Commercial Expansion Program (CEP)

Apply for the Commercial Expansion Program (CEP) to get funding and support for your business.

county

Amount Varies

Commercial Expansion Program (CEP) - Upper Manhattan

Apply for the Commercial Expansion Program (CEP) - Upper Manhattan to get funding and support for your business.

local

Amount Varies

Commercial Rent Tax (CRT) Exemptions and Reductions

Apply for the Commercial Rent Tax (CRT) Exemptions and Reductions to get funding and support for your business.

local

Amount Varies

Commercial Rent Tax (CRT) Small Business Relief

Apply for the Commercial Rent Tax (CRT) Small Business Relief to get funding and support for your business.

local

Amount Varies

Commercial Rent Tax (CRT) Small Business Tax Credit

Apply for the Commercial Rent Tax (CRT) Small Business Tax Credit to get funding and support for your business.

county

Amount Varies

Commercial Rent Tax (CRT) Special Reduction

Apply for the Commercial Rent Tax (CRT) Special Reduction to get funding and support for your business.

county

Amount Varies

Commercial Rent Tax (CRT) Special Reduction and Exemption

Apply for the Commercial Rent Tax (CRT) Special Reduction and Exemption to get funding and support for your business.

county

Amount Varies

Commercial Revitalization Program (CRP)

Apply for the Commercial Revitalization Program (CRP) to get funding and support for your business.

county

Amount Varies

Commercial Revitalization Program (CRP) Tax Abatement

Apply for the Commercial Revitalization Program (CRP) Tax Abatement to get funding and support for your business.

federal

Amount Varies

Credit for Employer-Provided Childcare Facilities and Services

Apply for the Credit for Employer-Provided Childcare Facilities and Services to get funding and support for your business.

federal

$5,000

Credit for Small Employer Pension Plan Startup Costs

Apply for the Credit for Small Employer Pension Plan Startup Costs to get funding and support for your business.

federal

$5,000

Disabled Access Credit

Apply for the Disabled Access Credit to get funding and support for your business.

federal

Amount Varies

Disabled Access Credit (Form 8826)

Apply for the Disabled Access Credit (Form 8826) to get funding and support for your business.

federal

$5,000

Disabled Access Credit (Section 44)

Apply for the Disabled Access Credit (Section 44) to get funding and support for your business.

state

Amount Varies

Empire State Apprenticeship Tax Credit (ESATC)

Apply for the Empire State Apprenticeship Tax Credit (ESATC) to get funding and support for your business.

state

Amount Varies

Empire State Digital Game Development Tax Credit

Apply for the Empire State Digital Game Development Tax Credit to get funding and support for your business.

state

Amount Varies

Empire State Digital Game Development Tax Credit Program

Apply for the Empire State Digital Game Development Tax Credit Program to get funding and support for your business.

state

Amount Varies

Empire State Film Production Tax Credit

Apply for the Empire State Film Production Tax Credit to get funding and support for your business.

federal

Amount Varies

Employer Credit for Paid Family and Medical Leave

Apply for the Employer Credit for Paid Family and Medical Leave to get funding and support for your business.

federal

Amount Varies

Employer Credit for Paid Family and Medical Leave (Form 8994)

Apply for the Employer Credit for Paid Family and Medical Leave (Form 8994) to get funding and support for your business.

federalLow-Income

$3,000

Empowerment Zone Employment Credit

Apply for the Empowerment Zone Employment Credit to get funding and support for your business.

county

Amount Varies

Energy Cost Savings Program (ECSP)

Apply for the Energy Cost Savings Program (ECSP) to get funding and support for your business.

federal

Amount Varies

Energy Investment Tax Credit (ITC) / Clean Energy Tax Credit

Apply for the Energy Investment Tax Credit (ITC) / Clean Energy Tax Credit to get funding and support for your business.

state

Amount Varies

Excelsior Jobs Program

Apply for the Excelsior Jobs Program to get funding and support for your business.

state

Amount Varies

Excelsior Jobs Program Tax Credit

Apply for the Excelsior Jobs Program Tax Credit to get funding and support for your business.

state

Amount Varies

Hire a Vet Credit

Apply for the Hire a Vet Credit to get funding and support for your business.

state

$15,000

Hire a Vet Tax Credit

Apply for the Hire a Vet Tax Credit to get funding and support for your business.

county

Amount Varies

Industrial and Commercial Abatement Program (ICAP)

Apply for the Industrial and Commercial Abatement Program (ICAP) to get funding and support for your business.

local

$1,000

Industrial Business Zone (IBZ) Tax Credit

Apply for the Industrial Business Zone (IBZ) Tax Credit to get funding and support for your business.

local

Amount Varies

Industrial & Commercial Abatement Program (ICAP)

Apply for the Industrial & Commercial Abatement Program (ICAP) to get funding and support for your business.

county

Amount Varies

Lower Manhattan Energy Program (LMEP)

Apply for the Lower Manhattan Energy Program (LMEP) to get funding and support for your business.

local

$3,000

Lower Manhattan Relocation and Employment Assistance Program (LMREAP)

Apply for the Lower Manhattan Relocation and Employment Assistance Program (LMREAP) to get funding and support for your business.

county

$3,000

Lower Manhattan Relocation and Employment Assistance Program (REAP)

Apply for the Lower Manhattan Relocation and Employment Assistance Program (REAP) to get funding and support for your business.

federalLow-Income

Amount Varies

New Markets Tax Credit (NMTC)

Apply for the New Markets Tax Credit (NMTC) to get funding and support for your business.

federalLow-Income

Amount Varies

New Markets Tax Credit Program

Apply for the New Markets Tax Credit Program to get funding and support for your business.

federalLow-Income

Amount Varies

New Markets Tax Credit Program (NMTC)

Apply for the New Markets Tax Credit Program (NMTC) to get funding and support for your business.

state

Amount Varies

New York State Brownfield Redevelopment Tax Credit Program

Apply for the New York State Brownfield Redevelopment Tax Credit Program to get funding and support for your business.

state

Amount Varies

New York State Commercial Production Tax Credit

Apply for the New York State Commercial Production Tax Credit to get funding and support for your business.

state

Amount Varies

New York State Historic Rehabilitation Tax Credit

Apply for the New York State Historic Rehabilitation Tax Credit to get funding and support for your business.

state

Amount Varies

New York State Investment Tax Credit (ITC)

Apply for the New York State Investment Tax Credit (ITC) to get funding and support for your business.

state

Amount Varies

New York State Rehabilitation of Historic Properties Tax Credit

Apply for the New York State Rehabilitation of Historic Properties Tax Credit to get funding and support for your business.

state

Amount Varies

New York State Research and Development Tax Credit

Apply for the New York State Research and Development Tax Credit to get funding and support for your business.

state

$7,500

New York State Youth Jobs Program

Apply for the New York State Youth Jobs Program to get funding and support for your business.

local

$250,000

NYC Biotechnology Credit

Apply for the NYC Biotechnology Credit to get funding and support for your business.

county

$250,000

NYC Biotechnology Tax Credit

Apply for the NYC Biotechnology Tax Credit to get funding and support for your business.

state

Amount Varies

NYS Commercial Production Tax Credit

Apply for the NYS Commercial Production Tax Credit to get funding and support for your business.

federalLow-Income

Amount Varies

Opportunity Zones Tax Benefits

Apply for the Opportunity Zones Tax Benefits to get funding and support for your business.

local

$3,000

Relocation and Employment Assistance Program (REAP)

Apply for the Relocation and Employment Assistance Program (REAP) to get funding and support for your business.

federal

$250,000

Research and Development (R&D) Payroll Tax Credit for Small Businesses

Apply for the Research and Development (R&D) Payroll Tax Credit for Small Businesses to get funding and support for your business.

federal

Amount Varies

Research and Development (R&D) Tax Credit

Apply for the Research and Development (R&D) Tax Credit to get funding and support for your business.

federal

Amount Varies

Section 179 Deduction for Business Equipment

Apply for the Section 179 Deduction for Business Equipment to get funding and support for your business.

federal

Amount Varies

Small Business Health Care Tax Credit

Apply for the Small Business Health Care Tax Credit to get funding and support for your business.

federal

Amount Varies

Small Employer Health Insurance Credit

Apply for the Small Employer Health Insurance Credit to get funding and support for your business.

state

Amount Varies

START-UP NY Program

Apply for the START-UP NY Program to get funding and support for your business.

state

Amount Varies

START-UP NY Tax-Free Areas

Apply for the START-UP NY Tax-Free Areas to get funding and support for your business.

state

$2,100

Workers with Disabilities Employment Tax Credit (WETC)

Apply for the Workers with Disabilities Employment Tax Credit (WETC) to get funding and support for your business.

federal

Amount Varies

Work Opportunity Tax Credit (WOTC)

Apply for the Work Opportunity Tax Credit (WOTC) to get funding and support for your business.