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  1. New York State Tax Guide

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How the STAR Program Can Reduce Your Property Taxes

Benefits of the STAR exemption and eligibility requirements.

How to Report Gambling Winnings in New York State

Tax rules for reporting gambling and casino winnings.

New York State Sales Tax Guide

Detailed information on sales tax rates, exemptions, and filing for businesses.

Tax Implications of Selling a Home in New York State

How to report the sale of a property and calculate taxes owed.

New York State Tax Considerations for Real Estate Investors

Tax rules for property investors, including depreciation and deductions.

New York State Sales Tax for Restaurants and Food Services

Sales tax obligations for restaurant owners and food service providers.

Common Questions

General Filing & Deadlines

  • What is the New York State income tax rate?
  • What are the rules for paying estimated taxes in New York State?

Business Taxes & Corporations

  • How are S-corporations taxed in New York State?
  • What tax benefits are available for green businesses in New York State?
  • What tax incentives are available for small businesses in New York State?
  • What is the corporate tax rate in New York State?

Self-Employment, Freelancers & Gig Economy

  • What are the tax implications of working as an independent contractor in New York State?
  • How are stock options taxed in New York State?
  • Do I need to file New York State taxes if I’m self-employed?

Education & Family-Related Tax Benefits

  • What tax credits are available for education expenses in New York State?
  • Can I deduct education-related expenses for my children in New York State?

Department of Taxation and Finance

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