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.

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Find Online Services

Credit Cards

Make a payment

Sales paper

Business Resources

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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

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File and pay

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Business Management

What's New

Tax facts

Tax facts reports the Tax Department’s latest tax information and trends. For information about revenue collections, tax filers, migration, and more:

See Tax facts

Corporate Tax Reform adopted regulations

On December 27, 2023, the Notice of Adoption for the corporate tax reform regulations was published in the State Register.

See 2023 adoptions

Plan Ahead

April 22

Sales tax returns due for monthly filers

Web File sales return

April 30

Employers' quarterly MCTMT returns due

File Form MTA-305

April 30

Employers' quarterly combined withholding, wage reporting, and unemployment insurance returns due

Web File NYS-45

Updated: April 18, 2024