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How to file the Commercial Rent Tax registration and returns (New York City)

Only for Manhattan spaces south of 96th Street above the rent threshold.

NYC Department of FinanceNew York CityUpdated October 15, 2026

Agency
NYC Department of Finance
Where it applies
New York City
How it's filed
Filed online
Fee
Free

The form, line by line

LineWhat goes there
Location of each premises and the period occupied
Rent required and paid (annual or annualized gross rent)
Each subtenant and rent received from them
Total income from the federal return, for the small business credit

What to attach

  • Lease or agreement setting the rent

Official links

Checked against the agency's own page.

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