Central Business District toll tax credit

Who is eligible?

You are eligible for this refundable tax credit if:

• your primary residence is located in New York City’s Central Business District (also known as the Congestion Relief Zone); and
• your New York adjusted gross income is less than $60,000 for the year; and
• you paid Central Business District tolls (Congestion Relief Zone tolls) during the year that were not business expenses.

For additional information about the program, visit Congestion Relief Zone - MTA.

How much is the tax credit?

The tax credit is equal to the total amount of Central Business District tolls (Congestion Relief Zone tolls) paid during the year.

How do I claim the tax credit? 

Report the tolls you paid in 2025 on Form IT-268, Central Business District Toll Credit, and submit the form with your income tax return due April 15, 2026.

Additional information

Keep any statements or receipts showing the amount of tolls you paid, whether paid to the toll authority directly, or paid to a transportation provider. We will update this page with more specific recordkeeping requirements and links to the tax credit form and instructions.