New York City Taxpayer Services What You Need to Know

The New York City Department of Finance Cares About NYC Taxpayers

Our mission is to administer the tax revenue laws of the City fairly, efficiently and transparently to instill public confidence and encourage compliance while providing exceptional customer service.

Here are resources to help you understand the tax system and get the answers you need.

We are here to help

Contact us if you need help understanding charges, payments, tax issues, property values or tax policies. We encourage you to first try reaching us online. You may also reach us by calling 311, or by one of the methods below:

Advocacy services and your rights as a taxpayer

The Office of the Taxpayer Advocate
Help to solve your New York Business/Excise and Property Taxes

The Office of the Taxpayer Advocate (OTA) is here to help you solve your New York City Business/Excise and Property tax issues after you have tried to fix them with the Department of Finance on your own.

The OTA is independent from other parts of the Department of Finance and can recommend policy changes or request the Department of Finance take action on behalf of NYC Taxpayers.


  • When you have made an attempt to solve your inquiry with the Department of Finance and it has not been fixed or you have not received a response.
  • If you face a threat of immediate harmful action by the Department of Finance for a debt you believe is not owed, incorrect, unfair or illegal.
  • If you believe the Department of Finance is applying the tax laws, regulations, and policies unfairly or incorrectly.
  • If you believe you can show that the rare facts in your case justify help from the Office of the Taxpayer Advocate.

The NYC Taxpayer Bill of Rights

FOR help with Taxes administered by The New York State DEPARTMent of taxation and Finance, VISIT THE NEW YORK STATE TAXPAYER RIGHTS ADVOCATE
Business Tax Services is a unit within the Department of Finance's Legal Affairs Division focused on Business and Excise Taxes.

We created this office as a technical information bureau for NYC business and excise taxes. Here are the main functions:

  • Providing detailed explanations of Department of Finance policies, procedures and analysis of law
  • Responding to questions raised by taxpayers and their advisors
  • Providing information on special initiatives that are important to taxpayers and tax practitioners

NYC Business Taxes Administered by the NYC Department of Finance

  • Business Corporation Tax
  • Banking Corporation Tax (BCT)
  • Cigarette Tax
  • Commercial Motor Vehicle Tax
  • Commercial Rent Tax E-911 Surcharge for Telecommunications Services
  • General Corporation Tax (GCT)
  • Horse Race Admissions Tax
  • Hotel Room Occupancy Tax
  • Mortgage Recording Tax (MRT)
  • Real Property Transfer Tax (RPTT)
  • Taxicab License Transfer Tax
  • Unincorporated Business Tax (UBT)
  • Utility Tax

New York City Taxes Administered by New York State

  • Beer and Liquor Excise
  • Personal Income Tax
  • Sales and Use Tax
  • Owner of Motor Vehicles Tax
  • Mortgage Recording Tax
For general information visit the New York State Taxpayer Rights Advocate Page


You should contact us when you have a question about a NYC Business or Excise Tax and cannot find the answer using other resources, including the following:

  • The Department of Finance's website at
  • The New York City Administrative code
  • Tax return instructions
  • The Rules of the City of New York


  • You will be asked to provide details about your inquiry, including business type, tax type and time period covered.
  • You should hear back from us within 5 to 10 business days, at which time we will either ask for additional information or provide answers to your inquiry.
  • If your inquiry relates to specific correspondence that you have received, for example notices regarding a collection action, required payment, or filing or address information, we will refer it to an appropriate business unit for handling.
  • When a legal representative is calling on behalf of a taxpayer, we may request a power of attorney prior to initiating a referral or answering the question ourselves.
  • Fact-sensitive inquiries and requests for a definitive application of New York City’s tax statutes and rules to a specific set of facts will be directed to the Letter Ruling process.

For more information on the Office of the Taxpayer Advocate or Business Tax Services call 311 or visit:

The New York City Department of Finance

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