Restaurant permits in New York City, New York
The city and county permits, taxes, and inspections a restaurant needs in New York City (Five Boroughs), on top of the statewide New York and federal credentials covered on their own pages.
This page covers only the New York City city and county permits for restaurants. The statewide New York credentials and the federal credentials every restaurant needs are on their own pages.
What you need to run a restaurant in New York City
| Credential | Level | Fee | Renewal |
|---|---|---|---|
| Food Service Establishment Permit | City | $280 per year, plus $25 per year if you make frozen desserts. The same fee covers a new application and each annual renewal. | Annual (expires one year from the end of the month you applied) |
| NYC Business Income Tax (UBT or Business Corporation Tax) | City | Depends on your entity type. An LLC, sole proprietor, or partnership pays the Unincorporated Business Tax at 4% of NYC net income, with a credit that zeroes it out for smaller operators and a return required once gross income tops $95,000. A C-corporation pays the Business Corporation Tax at 8.85% of allocated income, with a fixed dollar minimum from $25 to $1,500 by NYC receipts. An S-corporation pays the older General Corporation Tax at 8.85%. No separate registration fee. | Annual return, due April 15 for calendar-year filers |
| NYC Local Sales Tax on Meals | City | 8.875% combined on prepared food and drink: 4.5% NYC local, 4.0% New York State, and 0.375% Metropolitan Commuter Transportation District surcharge. The 4.5% local share is what stacks on the state rate. | Ongoing. You collect it from customers and remit it on your state sales tax return. |
| FDNY Place of Assembly Permit (only if you seat 75 or more) | City | Annual, by occupant load: $415 for 75 to 149 persons, $520 for 150 to 499, $625 for 500 to 999, and higher above that. Restaurants under 75 indoor occupants do not need it. | Annual, renewed off the FDNY annual inspection |
| Certificate of Occupancy | City | $130 to file in DOB NOW. A build-out that changes use or occupancy triggers an Alteration-CO and a construction permit fee scaled to project cost (minimum $195, then about $5.15 per $1,000 of cost). | A CO does not expire, but you amend it when use, egress, or occupancy changes. A Temporary CO lasts 90 days and can be renewed. |
| Building Alteration Permit (Construction Build-Out) | City | Scaled to declared construction cost: minimum $195 for the first $3,000, then about $5.15 per $1,000 above $5,000. Energy code review is $525 with no CO change or $875 with one. Plumbing, electrical, fire suppression, and HVAC are separate permits with their own fees. Renewal is $130 per work type. | Permits expire after one year; $130 per work type to renew |
| Place of Assembly Certificate of Operation (only if you seat 75 or more) | City | No standalone filing fee; it rides on the underlying alteration or new-building job and its construction-cost-based fees, filed in DOB NOW. | Annual since Local Law 2 of 2013, renewed after FDNY's annual inspection |
| Grease Interceptor (FOG Compliance) | City | No separate DEP permit fee; your cost is the interceptor and its installation, which varies by size. A licensed NYS master plumber must install it, with sign-off by a professional engineer or registered architect. | Ongoing. Clean it often enough to stay under its rated capacity. |
| Dining Out NYC Permit (only if you add outdoor seating) | City | A $1,050 license fee per four-year term, plus an annual revocable consent fee from $5 to $31 per square foot by location and whether it is sidewalk or roadway. Roadway applicants may pay a $100 to $800 hearing fee, and there is a refundable deposit of $1,500 for sidewalk or $2,500 for roadway. A 120 square foot sidewalk cafe in the densest Manhattan zone runs about $3,720 a year. | Four-year license and consent term; the consent fee is paid each year within it |
| Community Board 30-Day Notification (only if you serve alcohol) | City | No fee from the community board to receive the notice, though some boards charge their own questionnaire fee. The SLA notice form is free to download. | Required for each new on-premises application, and at least 30 days before renewal, alteration, or major ownership-change filings in NYC |
| NYC Food Protection Certificate | Operational | $114 for the in-person five-day course and exam, or $24 for the in-person exam alone after the free online course. A replacement certificate is $16. | Does not expire once earned. If you fail the exam you pay the fee again to retake it. |
| Restaurant Letter Grade (A/B/C Inspection) | Operational | No fee for the inspection itself. Sanitary violations carry fines starting at $200 each, but if your adjudicated score stays under 14 points the sanitary fines for that inspection are waived. Non-sanitary violations such as an expired permit or a missing sign are never waived. An optional consultation visit is $400. | Ongoing. Inspection frequency depends on your score. |
| FDNY Certificate of Fitness F-03 (only if you have a Place of Assembly) | Operational | $25 to apply and test, $15 to renew every three years. | Every 3 years |
| FDNY Commercial Cooking Exhaust Cleaning (W-64) | Operational | No direct city fee to you. You hire an FDNY-approved servicing company whose technician holds the W-64; the company pays $105 for its certificate and $50 to renew. | Cleaning required at least every 3 months |
A typical restaurant in New York City, New York needs 23 separate credentials to operate legally, and that is for one location. Federal, statewide, and local New York City requirements all stack on the same restaurant, each with its own renewal date, fee, and issuing agency.
Do you trust a spreadsheet and a calendar reminder for each permit?
Each restaurant credential in New York City, explained
Grouped by the level of government that issues it, county then city. Every credential here is specific to operating a restaurant in New York City, New York.
City level
10 credentials
Food Service Establishment Permit
Required for any place that serves food or drink to the public. Before it issues, you submit a full packet with your state sales tax Certificate of Authority, workers compensation and disability insurance listing DOHMH as certificate holder, and either a Food Protection Certificate or proof of enrollment. DOHMH does not charge a separate plan review fee for a standard restaurant; the pre-permit inspection against Health Code Article 81 stands in for it. Unpaid fines block your renewal.
- Fee
- $280 per year, plus $25 per year if you make frozen desserts. The same fee covers a new application and each annual renewal.
- Renewal
- Annual (expires one year from the end of the month you applied)
- Processing
- You may open 22 days after submitting a complete application, even before the inspection. DOHMH then runs an unannounced pre-permit inspection; call 212-676-1600 to schedule an earlier one.
NYC Business Income Tax (UBT or Business Corporation Tax)
How NYC taxes your profit turns entirely on how you organized. The Unincorporated Business Tax hits LLCs taxed as disregarded entities or partnerships, and sole proprietors, at 4%. Corporations pay the Business Corporation Tax at 8.85%, except S-corporations, which stay under the General Corporation Tax. These city taxes stack on top of state and federal income tax, so a profitable restaurant carries a third layer of income tax most operators from outside the city do not expect.
- Issued by
- NYC Department of Finance
- Fee
- Depends on your entity type. An LLC, sole proprietor, or partnership pays the Unincorporated Business Tax at 4% of NYC net income, with a credit that zeroes it out for smaller operators and a return required once gross income tops $95,000. A C-corporation pays the Business Corporation Tax at 8.85% of allocated income, with a fixed dollar minimum from $25 to $1,500 by NYC receipts. An S-corporation pays the older General Corporation Tax at 8.85%. No separate registration fee.
- Renewal
- Annual return, due April 15 for calendar-year filers
- Processing
- Ongoing tax obligation
NYC Local Sales Tax on Meals
Every heated or on-premises meal, soft drink, candy, and alcoholic drink you sell carries the full 8.875% rate, while packaged grocery-type food is generally exempt. The Certificate of Authority that lets you collect is a state registration, but you must show it when you apply for the DOHMH permit, and the address on it has to match your restaurant.
- Issued by
- NYC Department of Finance and NYS Department of Taxation and Finance (jointly administered)
- Fee
- 8.875% combined on prepared food and drink: 4.5% NYC local, 4.0% New York State, and 0.375% Metropolitan Commuter Transportation District surcharge. The 4.5% local share is what stacks on the state rate.
- Renewal
- Ongoing. You collect it from customers and remit it on your state sales tax return.
- Processing
- Not applicable
FDNY Place of Assembly Permit (only if you seat 75 or more)
Required only if 75 or more people can gather indoors, or 200 or more outdoors. The Department of Buildings issues the underlying Place of Assembly Certificate of Operation first, and FDNY then issues this annual operating permit, with a posted capacity sign required before you legally operate. A restaurant under 75 occupants is a Group B business occupancy and skips this entirely.
- Fee
- Annual, by occupant load: $415 for 75 to 149 persons, $520 for 150 to 499, $625 for 500 to 999, and higher above that. Restaurants under 75 indoor occupants do not need it.
- Renewal
- Annual, renewed off the FDNY annual inspection
- Processing
- Must be obtained within one year after Buildings issues the Place of Assembly Certificate of Operation.
Certificate of Occupancy
No space can be legally occupied without a CO or Temporary CO. A restaurant moving into a non-restaurant space, or doing a major renovation that changes use, egress, or occupancy, needs an amended or new CO, and the DOHMH permit application requires one. A licensed architect or professional engineer files the plans in DOB NOW.
- Issued by
- NYC Department of Buildings (DOB)
- Fee
- $130 to file in DOB NOW. A build-out that changes use or occupancy triggers an Alteration-CO and a construction permit fee scaled to project cost (minimum $195, then about $5.15 per $1,000 of cost).
- Renewal
- A CO does not expire, but you amend it when use, egress, or occupancy changes. A Temporary CO lasts 90 days and can be renewed.
- Processing
- An alteration with no CO change runs about 4 to 8 weeks; an Alteration-CO that changes the CO runs about 8 to 16 weeks or more.
Building Alteration Permit (Construction Build-Out)
Any build-out touching structure, use, egress, kitchen exhaust, plumbing, fire suppression, or HVAC needs a DOB permit filed by a registered architect or professional engineer through DOB NOW. Each trade such as plumbing, electrical, fire suppression, and mechanical is permitted separately on top of the core alteration permit.
- Issued by
- NYC Department of Buildings (DOB)
- Fee
- Scaled to declared construction cost: minimum $195 for the first $3,000, then about $5.15 per $1,000 above $5,000. Energy code review is $525 with no CO change or $875 with one. Plumbing, electrical, fire suppression, and HVAC are separate permits with their own fees. Renewal is $130 per work type.
- Renewal
- Permits expire after one year; $130 per work type to renew
- Processing
- About 2 to 4 weeks by professional certification for a minor alteration, or 4 to 16 weeks through standard plan examination.
Place of Assembly Certificate of Operation (only if you seat 75 or more)
Required when 75 or more people gather indoors, or 200 or more outdoors. Buildings issues this first, then FDNY issues its annual Place of Assembly Permit on top, so the two agencies gate a high-occupancy restaurant together. A restaurant under 75 occupants does not need it, and a space over 300 persons must also file a Fire Protection Plan with both Buildings and FDNY.
- Issued by
- NYC Department of Buildings (DOB)
- Fee
- No standalone filing fee; it rides on the underlying alteration or new-building job and its construction-cost-based fees, filed in DOB NOW.
- Renewal
- Annual since Local Law 2 of 2013, renewed after FDNY's annual inspection
- Processing
- Approved only after construction is complete and the space passes; the final inspection can run alongside the final construction inspection.
Grease Interceptor (FOG Compliance)
NYC Sewer Use rules (15 RCNY 19-11) require every restaurant that generates fats, oil, and grease to install and maintain a properly sized grease interceptor before discharging to the sewer. Only licensed plumbers may install it, garbage disposals are banned in commercial kitchens citywide, and a licensed hauler must handle the cleaning. DEP inspectors check compliance.
- Fee
- No separate DEP permit fee; your cost is the interceptor and its installation, which varies by size. A licensed NYS master plumber must install it, with sign-off by a professional engineer or registered architect.
- Renewal
- Ongoing. Clean it often enough to stay under its rated capacity.
- Processing
- Installed as part of your DOB building and plumbing permits
Dining Out NYC Permit (only if you add outdoor seating)
Only for restaurants adding seating on the public sidewalk or roadway under the permanent Dining Out NYC program. Sidewalk and roadway setups need separate licenses and consents, and you must already hold an active DOHMH permit and be a ground-floor, street-accessible establishment. Not required for dining on private property.
- Fee
- A $1,050 license fee per four-year term, plus an annual revocable consent fee from $5 to $31 per square foot by location and whether it is sidewalk or roadway. Roadway applicants may pay a $100 to $800 hearing fee, and there is a refundable deposit of $1,500 for sidewalk or $2,500 for roadway. A 120 square foot sidewalk cafe in the densest Manhattan zone runs about $3,720 a year.
- Renewal
- Four-year license and consent term; the consent fee is paid each year within it
- Processing
- About six months from a complete application. Sidewalk setups run year-round; roadway setups are seasonal, April 1 to November 29.
Community Board 30-Day Notification (only if you serve alcohol)
Before the SLA will process a new on-premises liquor application in NYC, you must notify the community board for your area on the SLA Standardized Notice Form. The board can recommend for or against, but it is advisory only and cannot approve or deny a license. This is the local step that adds calendar time before the statewide liquor process begins. Only needed if you serve alcohol.
- Fee
- No fee from the community board to receive the notice, though some boards charge their own questionnaire fee. The SLA notice form is free to download.
- Renewal
- Required for each new on-premises application, and at least 30 days before renewal, alteration, or major ownership-change filings in NYC
- Processing
- The SLA cannot act until 30 days after the board receives notice. Boards hear applicants at a monthly committee, so realistically add 45 to 90 days.
Operational level
4 credentials
NYC Food Protection Certificate
NYC Health Code requires at least one supervisor holding this certificate on-site during every hour you operate, with the certificate kept on the premises. This is the city's own credential. NYC does not accept ServSafe, NSF, or other national certifications in its place for a standard restaurant permit. The 15-lesson course covers NYC-specific Health Code rules.
- Fee
- $114 for the in-person five-day course and exam, or $24 for the in-person exam alone after the free online course. A replacement certificate is $16.
- Renewal
- Does not expire once earned. If you fail the exam you pay the fee again to retake it.
- Processing
- The in-person course runs five days at three hours a day; the online course is self-paced with a required proctored exam. You get a temporary certificate the day you pass.
Restaurant Letter Grade (A/B/C Inspection)
Since 2010 every NYC restaurant must post its current A, B, or C grade at the front entrance where passersby can see it. A score of 0 to 13 points is an A, 14 to 27 is a B, and 28 or more is a C. DOHMH can close a restaurant on the spot for a public health hazard it cannot fix immediately or for operating without a valid permit.
- Fee
- No fee for the inspection itself. Sanitary violations carry fines starting at $200 each, but if your adjudicated score stays under 14 points the sanitary fines for that inspection are waived. Non-sanitary violations such as an expired permit or a missing sign are never waived. An optional consultation visit is $400.
- Renewal
- Ongoing. Inspection frequency depends on your score.
- Processing
- Inspections are unannounced. Score 0 to 13 on the initial inspection and you get an A on the spot; score 14 or higher and you display a Grade Pending card until a reinspection 3 to 7 months later.
FDNY Certificate of Fitness F-03 (only if you have a Place of Assembly)
Only required if your restaurant holds a Place of Assembly Certificate of Operation, meaning 75 or more occupants. A designated staff member must hold this certificate as the indoor assembly safety person. It is issued to the individual and can be used citywide.
- Fee
- $25 to apply and test, $15 to renew every three years.
- Renewal
- Every 3 years
- Processing
- Walk-in exam at the FDNY Public Certification Unit (9 MetroTech Center, Brooklyn), weekdays, no appointment needed.
FDNY Commercial Cooking Exhaust Cleaning (W-64)
NYC Fire Code requires your hood and ductwork to be inspected and cleaned at least quarterly by a technician with a W-64 or P-64 Certificate of Fitness working for an FDNY-approved company. You do not hold the certificate yourself, but you are responsible for hiring a certified company and keeping to the quarterly schedule.
- Fee
- No direct city fee to you. You hire an FDNY-approved servicing company whose technician holds the W-64; the company pays $105 for its certificate and $50 to renew.
- Renewal
- Cleaning required at least every 3 months
- Processing
- Scheduled with your servicing company
New York City-specific things to watch for
How long does it take?
A new New York City restaurant realistically takes 6 to 9 months from lease to opening for a full build-out, or 4 to 6 months taking over a compliant space that already has a restaurant Certificate of Occupancy. Department of Buildings plan examination is the long pole on construction, at 8 to 16 weeks for an alteration that changes the CO. You can open 22 days after filing the DOHMH permit application, even before the pre-permit inspection. Alcohol stretches everything: the community board notice adds 45 to 90 days before the SLA's own 3 to 6 month review begins, so a restaurant opening with a liquor license commonly lands at 9 to 14 months.
Frequently asked questions
How much is a restaurant permit in NYC?
The DOHMH Food Service Establishment Permit is $280 per year, plus $25 a year if you make frozen desserts, and the fee is the same for a new application and each renewal. Separately, a supervisor must hold the NYC Food Protection Certificate, which is $114 for the in-person course and exam or $24 for just the exam after the free online course.
Do I need a food protection certificate to open a restaurant in NYC?
Yes. NYC Health Code requires at least one supervisor with a valid NYC DOHMH Food Protection Certificate on the premises during all operating hours, and you cannot receive a Food Service Establishment Permit without submitting either the certificate or proof of current enrollment. National certifications like ServSafe do not satisfy this requirement for a standard restaurant permit.
What is the sales tax on restaurant food in New York City?
The combined rate on prepared food and drink at NYC restaurants is 8.875%, made up of the 4.0% New York State rate, the 4.5% NYC local rate, and the 0.375% Metropolitan Commuter Transportation District surcharge. It applies to heated food, on-premises meals, candy, soft drinks, and alcohol. Packaged grocery-type food is generally exempt.
Does a restaurant in NYC need a liquor license from the city?
No. The on-premises liquor license is issued by the New York State Liquor Authority, not the city. But NYC adds a mandatory local step: you must notify your local community board on the SLA Standardized Notice Form at least 30 days before the SLA will process the application. Community boards are advisory and cannot approve or deny a license, but their monthly meeting schedule can add 45 to 90 days to your timeline.
- NYC Business, Food Service Establishment Permit
- NYC Business, Food Protection Certificate
- NYC DOHMH, Letter Grading for Restaurants
- NYC Department of Finance, Business Corporation Tax
- NYC Department of Finance, Unincorporated Business Tax
- NYC 311, Sales Tax Combined Rate
- FDNY, Public Assembly Permit
- NYC DOB, Certificate of Occupancy
- NYC DOB, Place of Assembly Certificate of Operation
- NYC DEP, Disposing of Grease as a Business
- Dining Out NYC, Fees (DOT)
- NYC Community Boards, Liquor Licenses
Last verified 2026-06-10. Requirements change. Always confirm with the issuing department before applying.