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
What's New
Tobacco products tax extended to alternative nicotine products: floor tax due September 21, 2026
Effective September 1, 2026, the New York State tobacco products tax is extended to alternative nicotine products. The tax is imposed at the rate of 75% of the wholesale price of the product.
Business Management
Plan Ahead
September 15
For filers with extensions of time to file:
September 15
For estimated tax filers, third-quarter payments are due for:
- person income tax (and MCTMT, if applicable)
- calendar-year C corporation filers
- partnerships and LLCs making payments for partners and members who are individuals or C corporations
- S corporations making payments for nonresident shareholders
- pass-through entity tax (PTET) and New York City PTET
September 15
Amended PTET returns due for tax year 2024
Updated: