Department of Finance
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Business & excise taxes
The Department of Finance administers New York City’s business and excise taxes.
Important resources
Filing information
Business corporation tax
Business tax
e-Services
Support and guidance
Online tools
File tax forms online
Pay collection notice online
File extensions online
Update business name or address
Business tax information and forms
Banking corporation tax (BCT)
Business corporation tax
Cigarette and other tobacco products tax
Commercial motor vehicle tax (CMVT)
Commercial rent tax (CRT)
E-911 surcharge for telecommunications services
General corporation tax (GCT)
Horse race admission tax
Hotel room occupancy tax
Mortgage recording tax (MRT)
Real property transfer tax (RPTT)
Retail beer, wine and liquor license tax
Taxicab license transfer tax
Unincorporated business tax (UBT)
Utility tax
Annual Report of Fire Premiums Tax Upon Foreign and Alien Insurers