Unincorporated Business Tax (UBT)

A tax imposed on every individual or unincorporated entity carrying on a trade, business, or profession – in whole or part – in New York City.

Frequently Asked Questions
I am an accountant whose sole office is in Westchester County. I have clients in New York City and regularly perform fieldwork in their offices. Am I subject to the UBT?
I am an attorney with an office in Rockland County, but I am required to make frequent court appearances in New York City. Am I subject to the UBT?
A husband and wife each carry on a separate and independent business. They file jointly for federal, state and city personal income tax purposes. Can they file jointly for New York City Unincorporated Business Tax?
Are real estate salespeople subject to the UBT?

I am an accountant whose sole office is in Westchester County. I have clients in New York City and regularly perform fieldwork in their offices. Am I subject to the UBT?
Yes. If an unincorporated entity carries on any business in New York City, it is subject to the UBT even if it does not maintain an office in New York City.

I am an attorney with an office in Rockland County, but I am required to make frequent court appearances in New York City. Am I subject to the UBT?
Yes, for the same reason as in the previous question.

A husband and wife each carry on a separate and independent business. They file jointly for federal, state and city personal income tax purposes. Can they file jointly for New York City Unincorporated Business Tax?
No. If a husband and wife each carry on separate and independent unincorporated businesses, each must file a separate New York City UBT return.

Are real estate salespeople subject to the UBT?
Many real estate salespeople are employees of real estate firms. Some are self-employed Independent Contractors and may be required to pay UBT. For this reason, each case requires an examination of the facts.
Read SAP 96-2-UBT, dated 02/21/96, for more information.

Related Links
 Unincorporated Business Tax (UBT)