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Manhattan tenants south of 96th Street need to file a Commercial Rent Tax (CRT) return if the space they rent is used for carrying on a business, profession, trade or commercial service and their annual rent is at least $250,000.

NYC Tax Law states that a tenant is someone who pays rent as a:

  • Lessee
  • Sub-lessee
  • Licensee
  • Concessionaire

The following are also tenants if they pay rent:

  • Co-op shareholders
  • Spouses or parents of the building owner
  • The building owner, whether he or she is the sole owner or shares ownership or the building with someone other than a spouse or domestic partner
  • Corporation officers or stockholders renting in a building owned by the corporation
  • A corporation renting in a building owned by a subsidiary or a parent company
  • A corporation renting in a building owned by a corporation officer or stockholder

Tenants with annual rents between $250,000 and $300,000 are eligible for a sliding-scale tax credit.

Learn more about the Commercial Rent Tax (CRT).

The following do not have to pay CRT:

Manhattan tenants south of 96th Street who pay an annual rent at least $250,000 but who:

  • Use the space for theatrical productions for fewer than 52 weeks; or
  • Have a short rental period; or
  • Are residential subtenants; or
  • Have Not-For-Profit status.

Manhattan tenants are also exempt if they:

  • Pay less than $250,000 in annual rent - although in certain cases they may still be required to file;
  • Rent for 14 days or fewer during the tax year;
  • Rent at least 75% of the space to others for residential purposes;
  • Are also specific governmental or not-for-profit religious, charitable or educational organizations granted a Commercial Rent Tax Exemption;
  • Are not-for-profit organizations that use the space for reasons other than commercial and have received written confirmation from the Department of Finance of their Not-For-Profit status; or
  • Are located in a zone designated as an abatement zone.

You must use one of the following forms to file the Commercial Rent Tax.

  • CR-A (annual) 
  • CR-Q (quarterly)

Get CRT forms.


You can file and pay the tax through Business Tax e-Services.

You can pay by:

  • Electronic Funds Transfer (EFT) withdrawn directly from your bank
  • E-check
  • Credit card (American Express, Master Card, VISA, and Discover)
  • Debit card (VISA and Master Card debit cards that don’t require the entry of a PIN number to complete a transaction)

There is a 2% convenience fee for paying by credit or debit card. There is no convenience fee for paying by EFT or e-check.

To pay online, you will need the notice number from your bill (first 13 digits) plus the billing zip code.

If there is a debit block on the bank account and you wish to pay online or by using software, the number needed to release the block is 6136400434.

Access Business Tax e-Services.

By Mail

You can file Commercial Rent Tax forms by mail. If there is a balance due, you can also send a payment by mail.

For quarterly forms and payments, you must mail the form and a check for any payment due to:

NYC Department of Finance
P.O. Box 3931
New York, NY 10008-3931

For annual returns, filed once a year in June, except for returns claiming a refund, you must mail the tax form to:

NYC Department of Finance
P.O. Box 5564
Binghamton, NY 13902-5564

Do not send payments to this address.

After you have mailed the form, if you owe a payment for the annual return, you can mail the check and the payment voucher to:

NYC Department of Finance
P.O. Box 3646
New York, NY 10008-3646

If you are claiming a refund on your tax form, mail the form to:

NYC Department of Finance 
P.O. Box 5563 
Binghamton, NY 13902-5563

Tenants must file CRT returns quarterly. Annual returns must also be filed.

You are not required to file a return (either quarterly or annual) if:

  • The annual gross rent paid is less than $200,000, and
  • The rent received from a subtenant is less than $200,000

CRT returns are due within 20 days of the period covered by the return. More specifically, annual returns are due June 20th and cover June 1st  through May 31st of the preceding tax year.

If you file your quarterly return late, you will be charged interest on the amount you haven't paid. Interest will accrue starting from the due date until either:

  • 20 days after the end of the tax year, or
  • The date as of which the amount paid for the tax year is 75% of the full tax required to be paid for the tax year. 

You must pay the interest with the annual return. From July 1, 2019 through September 30, 2019, the interest rate is 9%. You don't have to pay interest that is less than $1.

You must file for a Commercial Rent Tax refund within 18 months of when the return was filed or six months from the time the tax was paid, whichever is later.

The Department of Finance doesn't pay interest on Commercial Rent Tax refunds.

To request a refund, you have to file another return, checking off the "Amended Return" box. Show all the adjustments and indicate the amount of the refund in the "Overpayment" box on the return and mail to the address indicated on the form.

Get CRT forms.

Duplicate Payments

If you mistakenly paid more than once, you can request a refund by writing a letter.

Mail to:

NYC Department of Finance
Refunds Unit
59 Maiden Lane, 20th Floor
New York, NY 10038-4648

Tenants with annual rents between $250,000 and $300,000 are eligible for a sliding-scale tax credit.

As of June 1, 2018, an additional "Small Business tax credit" is also available for tenants with "small business tax credit base rents" of less than $500,000, and a phase out applies for rents from $500,000 to $550,000. A total income limitation and phase-out applies from $5,000,000 to $10,000,000. The "small business tax credit base rent" is the base rent before the 35% deduction.

The last day of the eligibility period was March 31, 2018, and the last day of the benefit period has been extended to March 31, 2024.

The improvement commencement and expenditure deadline was extended to September 30, 2018.

The special base rent reduction’s commencement date for eligible leases was extended to June 30, 2017. The last day of the benefit period has been extended to March 31, 2024.

You can get answers to questions about the tax or help with filing and paying.

By Phone

Call 311 for assistance.

By Email

If you're unable to speak with a representative by phone, you can email the Department of Finance's Business Tax Payments Unit at