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
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.
Pass-through entity tax (PTET)
The annual PTET return is generally due on March 15 after the close of the PTET taxable year. However, the electing entity can request a six-month extension of time to file the return through its Business Online Services account.
Plan Ahead
March 17
Pass through entity tax (PTET) and New York City pass-through entity tax (NYC PTET):
- returns or extension requests due for entities that made a 2024 election
- estimated tax payments due for entities that made a 2025 election
March 17
Mandatory first installment (MFI) of estimated tax due for:
- New York C corporation calendar-year filers with Form CT-300
- New York S corporation calendar-year filers with corporation tax returns