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Metropolitan commuter transportation mobility tax
MCTMT Web File and MCTMT Upload are temporarily unavailable for third quarter returns.
If you need to file your third quarter Form MTA-305, Employer's Quarterly Metropolitan Commuter Transportation Mobility Tax Return, please check back frequently for a status update. We are working to restore these applications as quickly as possible.
We apologize for the inconvenience. Thank you for your patience.
The department has updated various webpages to address recent legislative changes to the metropolitan commuter transportation mobility tax imposed on certain employers engaging in business within the Metropolitan Commuter Transportation District.
The metropolitan commuter transportation mobility tax (MCTMT) is imposed on certain employers and self-employed individuals engaging in business within the Metropolitan Commuter Transportation District (MCTD). This department administers the tax for the Metropolitan Transportation Authority.
For purposes of calculating the MCTMT, the MCTD is divided into two zones:
- Zone 1 includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island).
- Zone 2 includes the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.
Employers can Web File and pay directly from a bank account by creating an Online Services account.
See specific information for:
- employers
- employers participating in the PrompTax program (This electronic filing and payment program applies to certain large business taxpayers.)
- Professional Employer Organizations (PEOs)
- common pay agents
- self-employed individuals (including partners)
Updated: