World Trade Center / Liberty Zone Benefits



Empire State Development State
Businesses in the area affected by the September 11 attacks can get various tax incentives.

The site is defined in New York State Law. It is bounded by these streets:
  • between West, Vesey, Church, and Liberty Streets; or
  • between Liberty, Washington, Albany, and Greenwich Streets; or
  • between Liberty, West, Cedar, and Washington Streets.
Businesses can get:
  • an elimination of commercial rent tax;
  • a higher Section 179 deduction; and
  • a sales and use tax exemption.

For more information, contact:

Empire State Development
633 Third Avenue
New York, NY 10017
Phone: (212) 803-3133

Learn which permits, licenses and regulations matter to you

Use the Step by Step tool to get an exhaustive list of requirements that matter to you.