Businesses
Welcome to our home for businesses. We designed it to provide easy access to tax information, filing and payment resources, and popular business topics, and more for:
- corporation tax,
- sales tax,
- withholding tax, and
- other taxes and reporting requirements.
For information regarding income tax, estate tax, mortgage recording tax, and more, see our home for Individuals.
Business Resources
Learn about taxes and requirements
- Corporation tax
- E-file mandates
- Income tax for businesses (LLCs or LLPs, partnerships, and non-resident groups and teams)
- Metropolitan commuter transportation mobility tax (MCTMT)
- Mortgage recording tax
- Other taxes and reporting requirements
- Pass-through entity tax (PTET)
- Property tax
- Real estate transfer tax
- Sales and use tax
- Withholding tax
File and pay
Business Management
What's New
Businesses can now use Quick Pay
Need to make a payment toward a bill, notice, or installment payment agreement (IPA)? Whether you're an individual or a business, you can use Quick Pay to make payments. There's no fee and you don't need an Online Services account.
Sales of short-term rental unit occupancy
The Tax Law has been amended to impose New York State and local sales tax, and the New York City unit fee, on sales of short-term rental unit occupancy. These changes apply to collections of rent on and after March 1, 2025.
Plan Ahead
April 30
Employer's quarterly Metropolitan commuter transportation mobility tax (MCTMT) returns due
April 30
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due