Businesses
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
Tax facts
Tax facts reports the Tax Department’s latest tax information and trends. For information about revenue collections, tax filers, migration, and more:
Corporate Tax Reform adopted regulations
On December 27, 2023, the Notice of Adoption for the corporate tax reform regulations was published in the State Register.
Plan Ahead
March 15
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 2023 election
- estimated tax payments due for entities that made a 2024 election
March 15
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
Updated: