The Real Property Transfer Tax (RPTT) is imposed on the consideration for the following conveyances or transfers where the consideration exceeds $25,000.
This report provides data on Commercial Rent Tax (CRT) liability at the taxpayer and premises level. The data sources for this report are taxpayers’ CRT tax year 2023 (June 1, 2022 – May 31, 2023) returns and CRT collections data from Department of Finance records.
The total citywide market value of fully and partially taxable property approached $1.4 trillion, about 7.8 percent higher than in FY 2022. Growth was higher in Class Two (9.1 percent) and Class Four (9.7 percent) compared to Class One (6.6 percent) and Class Three (5.4 percent).
This report highlights OTA’s work from January 1, 2022, through December 31, 2022. Since its establishment, OTA has assisted thousands of taxpayers with questions and contributed to the delivery of excellent customer service.
DOF is amending the rules for the SCRIE and DRIE Programs.
These amendments to Chapter 52 were first proposed and published on September 23, 2022. A public hearing was held on October 25, 2022. After receiving and reviewing public comments, DOF has adopted this final rule.
This report, mandated by the New York City Charter, identifies and describes tax expenditure programs related to taxes administered by the City and provides tax expenditure estimates based on available data.
This report, mandated by the New York City Charter, identifies and describes tax expenditure programs related to taxes administered by the City and provides tax expenditure estimates based on available data.
The Hotel Room Occupancy Tax must be paid on the occupancy, or the right of occupancy, of a room or rooms in a hotel. Hotel Room Occupancy Tax is separate from the NYC Sales Tax on hotel room occupancy and is charged in addition to the Sales Tax.
The seventh annual report of the Office of the Taxpayer Advocate (OTA), an office established in 2015 by the Department of Finance (DOF) to assist customers and recommends improvements to the agency’s policies and procedures.
This report presents statistical information for Tax Year 2018 for three New York City business income taxes: The Business Corporation Tax (COR), the General Corporation Tax (GCT), and the Unincorporated Business Tax (UBT).
This report, mandated by the New York City Charter, identifies and describes tax expenditure programs related to taxes administered by the City and provides tax expenditure estimates based on available data.
This report, mandated by the New York City Charter, identifies and describes tax expenditure programs related to taxes administered by the City and provides tax expenditure estimates based on available data.
This report provides data on Commercial Rent Tax (CRT) liability at the taxpayer and premises level.
The data sources for this report are taxpayers’ CRT tax year 2021 (June 1, 2020 – May 31, 2021) returns
and CRT collections data from Department of Finance records.
Sixth annual report of the Office of the Taxpayer Advocate (OTA), an office established in 2015 within the Department of Finance (DOF) to assist customers and recommend improvements to the agency’s policies and procedures.
On March 17, 2021, the IRS extended the April 15, 2021 filing deadline for 2020 Personal Income tax returns to May 17, 2021. Those taxpayers are encouraged to request an extension and pay any tax due by the April 15, 2021deadline
This report presents statistical information for Tax Year 2017 for three New York City business income taxes: The Business Corporation Tax (COR), the General Corporation Tax (GCT), and the Unincorporated Business Tax (UBT).
This report, mandated by the New York City Charter, identifies and describes tax expenditure programs related to taxes administered by the City and provides tax expenditure estimates based on available data.
The Hotel Room Occupancy Tax must be paid on the occupancy, or the right of occupancy, of a room or rooms in a hotel. A “hotel” is a building or part of it that is regularly used for the lodging of guests, and includes an apartment hotel, a motel, boardinghouse, bed-and-breakfast, bungalow, or club,
Pursuant to the power vested in the Commissioner of Finance by the
Administrative Code of the City of New York, notice is hereby given of the interest rates to be set
for the period July 1, 2020 through September 30, 2020 for underpayments and, where applicable,
overpayments of NYC income
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures. Updated june 10 and Taxes per worker appendix
This report presents statistical information for tax year 2004 for the three New York City business income taxes: the Banking Corporation Tax (BCT), the General Corporation Tax (GCT), and the Unincorporated Business Tax (UBT).
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
This report presents statistical information for tax year 2003 for the three New York City business income taxes: the Banking Corporation Tax (BCT), the General Corporation Tax (GCT), and the Unincorporated Business Tax (UBT).
This report presents statistical information for tax year 2002 for the three New York City business income taxes: the Banking Corporation Tax (BCT), the General Corporation Tax (GCT), and the Unincorporated Business Tax (UBT).
This report presents statistical information for tax year 2001 for the three New York City business income taxes: the Banking Corporation Tax (BCT), the General Corporation Tax (GCT), and the Unincorporated Business Tax (UBT).
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
This report presents statistical information for tax year 1999 for the three New York City business income taxes: the Banking Corporation Tax (BCT), the General Corporation Tax (GCT), and the Unincorporated Business Tax (UBT).
This report presents statistical information on the New York City General Corporation Tax (GCT) and Unincorporated Business Tax (UBT). Data are provided for the tax year 1998, the latest year for which complete information is available.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.
New York City provides a variety of programs to further social and economic objectives by mean of targeted tax incentives or benefits which reduce tax liabilities, otherwise referred to as Tax Expenditures.