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START-UP NY is an Empire State Development program that allows new or relocating businesses to operate tax-free for 10 years on or near participating New York college or university campuses by partnering with an academic institution. Partnering schools provide access to university research labs, development resources, and industry experts, while businesses must create jobs and contribute to local economic development; certain sectors (retail, restaurants, professional services, etc.) are ineligible. Applicants must select a campus, work with the sponsoring school to apply, and can use the START-UP NY directory and guidance; the program will close to new applicants after December 31, 2025.
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