Businesses locating in a Maryland Enterprise Zone may be eligible for income tax and real property tax credits in return for job creation and investments. Businesses located in one of two focus areas are also be eligible for personal property tax credits. There are two forms of Enterprise Zone Tax Credits: (1) Ten-year credit against local real property taxes on a portion of real property improvements. The credit is 80% the first five years, and decreases 10% annually to 30 percent in the tenth and final year. (2) One-time income tax credits of $1,000 per new worker. For economically disadvantaged employees, the credit is $6,000 per employee over three years.