Empire Zone Tax Incentive Information

The New York State Empire Zone Program encourages development in designated areas by offering a wide array of incentives in the form of employment, investment, real property, sales and wage tax credits, and utility discounts in 11 New York City business districts:

  • Bronx - Port Morris and Hunts Point
  • Brooklyn - North Brooklyn, Southwest Brooklyn, and East New York
  • Manhattan - East Harlem, Chinatown/Lower East Side
  • Queens - the Rockaways and South Jamaica
  • Staten Island - along the North Shore and the West Shore