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Corporation tax

Information on this page relates to a tax year that began on or after January 1, 2023, and before January 1, 2024.

If your business is incorporated in New York State or does business or participates in certain other activities in New York State, you may have to file an annual New York State corporation tax return to pay a franchise tax under the New York State Tax Law.

The way you compute the tax and the type of return you file will depend on the type of business your corporation conducts.

See more information on filing and paying corporation tax for:

Helpful information for corporation tax filers: 

Useful resources

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Visit our Corporation tax resource center for the tools you need to manage and maintain your business.