People, trusts, and estates must pay the New York City Personal Income Tax if they earn income in the City. The tax is collected by the New York State Department of Taxation and Finance (DTF).
The tax usually shows up as a separate line on pay stubs. Certain additional regulations apply for employees who are resident in New York City.
Learn which permits, licenses and regulations matter to you Use the Step by Step tool to get an exhaustive list of requirements that matter to you.
The City has tried to provide you with correct information on this website. While every effort has been made to ensure that the information provided is accurate and up-to-date, errors are still possible. The information provided is not legal advice. You may need additional information to meet the legal requirements for starting or operating your business.
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