Business Tax Highlights

Business Income and Excise Taxes


NOTE: Filing deadlines extended due to March 2018 Nor’Easters. For more information click here.
On January 8, 2018, the Department of Finance will launch a new and more customer-friendly business tax system known as NYC e-Service. Some taxes can already be paid using the new system. Prior to January 8, visit NYCeServices to pay the following taxes: unincorporated business, general corporation, banking corporation, NYC 1127, commercial rent, hotel room occupancy, utility (all three types), and E-911. After January 8, all other taxes (including cigarette, commercial motor vehicle, liquor license tax, FOIL and real property transfer late filing and paying charges as well as any interest) can be paid on NYCeServices .


Banking Corporation Tax (BCT)
Business Corporation Tax
Cigarette Tax
Commercial Motor Vehicle Tax (CMVT)
Commercial Rent Tax (CRT)
E-911 Surcharge for Telecommunications Services
General Corporation Tax (GCT)
Horse Race Admission Tax
Hotel Room Occupancy Tax
Mortgage Recording Tax (MRT)
Real Property Transfer Tax (RPTT)
Retail Beer, Wine and Liquor License Tax
Taxicab License Transfer Tax
Unincorporated Business Tax (UBT)
Utility Tax