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Congestion surcharge

Effective May 3, 2023, the Congestion Surcharge Certificate of Registration is no longer required. However, any person or entity responsible for paying the surcharge must continue to file returns and pay the surcharge monthly.

The Tax Law imposes a surcharge that is added to the charge for transportation that:

  • both begins and ends in New York State, and that
  • begins in, ends in, or passes through the area of New York City in the borough of Manhattan, south of and excluding 96th Street (an area known as the congestion zone).

The surcharge applies to transportation in for-hire vehicles that carry people. This includes:

The surcharge does not apply to transportation:

  • provided in connection with funerals;
  • provided by a bus;
  • provided by, or pursuant to a contract with, school districts;
  • administered by or on behalf of the Metropolitan Transportation Authority; or
  • by ambulance or ambulette.

Note: Agents of taxicab medallion owners cannot register or file on behalf of their clients using the agent's Online Services account, even if the agent pays the tax for multiple medallions for the New York City taxicab ride tax. For purposes of the congestion surcharge, each client is required to register and file separately using the client's Business Online Services account. If clients would like their agent to submit a registration or file a return on their behalf, they may add their agent as a user to their Online Services account. For additional information on how to add a User (with specific permissions), see Adding a User to a Business Account . We may issue assessments to any client who fails to register or file individually.