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 tax returns are due March 20, 2026
If you’re a registered New York State sales tax vendor, you must file your return with the Tax Department by March 20, 2026—even if you have no taxable sales or purchases to report.
Changes to Article 9-A MFI and estimated tax requirements
For tax years beginning on or after January 1, 2026, mandatory first installment (MFI) and estimated tax requirements have changed for some corporations.
Pass-through entity tax (PTET) annual election period is open
For the 2026 tax year, you can opt in to PTET for New York State and New York City using the PTET Annual Election web application. The election deadline is March 16, 2026.
To learn more about PTET, see Pass-through entity tax (PTET).
Plan Ahead
April 15
Employer's quarterly Metropolitan commuter transportation mobility tax (MCTMT) return due
April 15
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due