NYC Taxes

The Department of Finance (DOF), along with NY State, administers business income and excise taxes. We also provide tools for businesses to manage and pay their bills, and help them understand how to do business in NYC.

DOF also assesses the value of all New York City properties, collects property taxes and other property-related charges, maintains property records, administers exemptions and abatements and collects unpaid property taxes and other property-related charges through annual lien sales.

  • Annual Report on Tax Expenditures
  • Legislative Reports

    New York City Taxes Collected by New York State

    The following New York City Taxes are collected by New York State instead of New York City. For general and filing information visit the New York State Department of Taxation and Finance.


    • Beer and Liquor Excise Tax - A tax paid by distributors and noncommercial importers of beer and liquor for sale or use within New York City.