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New York MCTMT: Metropolitan Commuter Transportation Mobility Tax (2026)

Verified facts about New York's MCTMT from primary sources: who pays it, thresholds, rates, zones, and filing rules.

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Overview

The Metropolitan Commuter Transportation Mobility Tax (MCTMT) is a tax imposed on certain employers and self-employed individuals engaged in business within the Metropolitan Commuter Transportation District (MCTD). It is not deducted from employee wages.

Who Actually Pays MCTMT?

Answer: MCTMT applies to employers and self-employed individuals conducting business within the MCTD. Employees whose wages are paid by such employers are not directly liable; the tax is imposed on the employer (or self-employed person).

Source: NYS Dept. of Taxation & Finance TSB-M-06(5)I (5/15/2006) and related guidance on covered employees. (https://www.tax.ny.gov/pdf/metserv/m06_5i.pdf)

Zones and Rates

The MCTD comprises two zones:

  • Zone 1: Bronx, Kings, New York, Queens, Richmond (NYC boroughs).
  • Zone 2: Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, Westchester.

Answer: Rates vary by payroll expense:

  • Up to $312,500: 0%
  • $312,500.01 – $375,000: 0.11%
  • $375,000.01 – $437,500: 0.23%
  • $437,500.01 – $500,000: 0.35%
  • $500,000.01 – $750,000: 0.45%
  • $750,000.01 – $1,000,000: 0.55%
  • Over $1,000,000: 0.60%

Due Dates and Filing Frequency

Answer:

  • Employers: File MTA-305 quarterly:
    • 1st quarter: April 30
    • 2nd quarter: July 31
    • 3rd quarter: October 31
    • 4th quarter: January 31
    No extensions are permitted.
  • Self-employed individuals: Pay estimated tax via IT-2105:
    • April 15
    • June 15
    • September 15
    • January 15
  • Partnerships: File MTA-2658-MTA annually.

Sources

Common Questions

Is MCTMT deducted from employee wages?

No. MCTMT is an employer tax (or self-employed tax). It is not deducted from employee wages. See NYS Dept. of Taxation & Finance guidance: the tax is imposed on employers and self-employed individuals engaged in business within the MCTD.

What is the MCTMT threshold for employers?

For employers, the threshold is >$312,500 of payroll per calendar year. If payroll exceeds this amount, the tax applies to the entire payroll.

What are the MCTMT zones?

Zone 1: Bronx, Kings, New York, Queens, Richmond (NYC boroughs). Zone 2: Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, Westchester.

What are the MCTMT rates?

Rates vary by payroll expense: • Up to $312,500: 0% • $312,500.01 – $375,000: 0.11% • $437,500.01 – $500,000: 0.35% • $500,000.01 – $750,000: 0.45% • $750,000.01 – $1,000,000: 0.55% • Over $1,000,000: 0.60%

When are MCTMT payments due?

Employers file MTA-305 quarterly: April 30, July 31, October 31, January 31. Self-employed individuals pay estimated tax via IT-2105: April 15, June 15, September 15, January 15. Partnerships file MTA-2658-MTA annually.