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Metropolitan commuter transportation mobility tax

The guidance on this page applies to tax quarters beginning on or after 7/1/23. 

For guidance on the return due 7/31/23, for the quarter ending 6/30/23, see Publication 420, Guide to the Metropolitan Commuter Transportation Mobility Tax

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:

Demo: About New York State's MCTMT

Demo: About New York State's MCTMT