New York MCTMT Calculator 2026 — Calculate Your Employer or Self-Employed Liability Instantly
Who pays: Employers with combined MCTD quarterly payroll over $312,500 · Self-employed individuals with net earnings over $150,000 per zone.
Zone 1 (NYC): Employer rates 0.055%–0.895% · Self-employed 0.60%.
Zone 2 (Suburban): Employer rates 0.055%–0.635% · Self-employed 0.34%.
Filing: Employers — quarterly Form MTA-305 · Self-employed — annual IT-201/IT-203, estimates on Form IT-2105.
Last verified: July 2026
Employer rates — tax.ny.gov/bus/mctmt/emp.htm (opens in new tab)
2026 self-employed rate changes — tax.ny.gov/legal/2025/pit-corp-changes.htm (opens in new tab)
Author: Shyraz Habib, Founder of AKCalc · Editorial review: August 6, 2026 · About the author
MCTMT Calculator
2026 RatesHow employer MCTMT works: The tax is calculated quarterly. If your combined MCTD payroll for both zones exceeds $312,500 in a quarter, you are subject. Enter your quarterly payroll for each zone. Rates apply to the entire zone payroll (cliff schedule, not marginal).
MCTMT Examples — Instant Estimates
| Scenario | Quarterly / Annual Amount | Zone | MCTMT Due |
|---|---|---|---|
| Employer (quarterly) | $450,000 Zone 1 payroll | Zone 1 | $2,700.00 |
| Employer (quarterly) | $450,000 Zone 2 payroll | Zone 2 | $1,530.00 |
| Large Employer (quarterly) | $2,600,000 Zone 1 payroll | Zone 1 | $23,270.00 |
| Large Employer (quarterly) | $2,600,000 Zone 2 payroll | Zone 2 | $16,510.00 |
| Self-Employed (annual) | $200,000 Zone 1 earnings | Zone 1 | $1,200.00 |
| Self-Employed (annual) | $200,000 Zone 2 earnings | Zone 2 | $680.00 |
| Self-Employed (annual) | $140,000 Zone 1 earnings | Zone 1 | $0 — below threshold |
How these were calculated — Employers: Rates apply to the entire zone payroll
(cliff schedule). Zone 1 rates: 0.055% (≤$375K), 0.115% ($375K–$437.5K), 0.60% ($437.5K–$2.5M), 0.895%
(>$2.5M) per quarter. Zone 2 rates: 0.055%, 0.115%, 0.34%, 0.635% at the same brackets. Employer must
have combined MCTD payroll >$312,500/quarter to be subject.
Self-Employed (2026): $150,000 annual threshold per zone (cliff — rate applies to
all earnings once exceeded). Zone 1: 0.60% | Zone 2: 0.34%. W-2 employees do not pay MCTMT.
Do You Owe MCTMT? Quick Eligibility Check
Not sure if the Metropolitan Commuter Transportation Mobility Tax applies to you? Answer these three questions to find out.
1. Where do you work / conduct business?
If your employees perform services in — or if you as a self-employed individual carry on business activity in — New York City (Manhattan, Brooklyn, Queens, Bronx, Staten Island) or one of the seven suburban counties (Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, Westchester), you're in the MCTD.
2. Do you meet the threshold?
For employers: MCTMT applies if your combined MCTD payroll expense exceeds $312,500 in any calendar quarter. For self-employed individuals: MCTMT applies if your net earnings attributable to Zone 1 exceed $150,000 per year, or your Zone 2 net earnings exceed $150,000 per year (each zone evaluated independently). W-2 employees do not pay MCTMT — it is an employer obligation only.
3. Are you in Zone 1 or Zone 2?
Zone 1 = NYC boroughs. Zone 2 = suburban counties. Rates differ by zone and, for employers, by quarterly payroll bracket. Use the zone lookup below if unsure.
If you answered "yes" to all three, you likely owe MCTMT. Use the calculator above to determine your exact liability. For more related tools, browse the full library of New York tax & payroll tax calculators.
2026 MCTMT Rates at a Glance
Employer rates are tiered by quarterly payroll within each zone (cliff schedule — each rate applies to the entire zone payroll amount). Self-employed rates are flat per zone, applied to all annual net earnings once the $150,000 threshold is exceeded.
Employer Rates — Effective July 1, 2025 (Quarterly)
| Quarterly Zone Payroll | Zone 1 Rate | Zone 2 Rate |
|---|---|---|
| Over $0 but not over $375,000 | 0.055% | 0.055% |
| Over $375,000 but not over $437,500 | 0.115% | 0.115% |
| Over $437,500 but not over $2,500,000 | 0.60% | 0.34% |
| Over $2,500,000 | 0.895%* | 0.635% |
* Local government employers in Zone 1 are subject to 0.60% (not 0.895%) for payroll over $2,500,000. Local government employers whose covered employees are only in Zone 2 are exempt from MCTMT entirely; their Zone 2 payroll is exempt.
Eligibility threshold: combined MCTD payroll (Zone 1 + Zone 2) must exceed $312,500 per quarter for other employers. For local government employers, exempt Zone 2 payroll is excluded, so the threshold is tested against taxable Zone 1 payroll only. Rates are applied to zone payroll independently — not to the combined total.
Self-Employed Rates — Effective January 1, 2026 (Annual)
| Zone | Annual Net Earnings Threshold | Rate Applied to All Earnings |
|---|---|---|
| Zone 1 — NYC Boroughs | Over $150,000 | 0.60% |
| Zone 2 — Suburban Counties | Over $150,000 | 0.34% |
| Either zone — earnings at or below $150,000 | No MCTMT | |
The $150,000 threshold is evaluated per zone independently, even on a joint return. Once exceeded, the rate applies to all net earnings in that zone (cliff structure).
⚠️ Important: The self-employed threshold increased from $50,000 to $150,000 effective January 1, 2026. Many self-employed individuals who previously owed MCTMT may no longer be subject. Employer rates changed effective July 1, 2025, introducing a new top bracket of 0.895% (Zone 1) and 0.635% (Zone 2) for large employers with quarterly payroll over $2.5 million.
Zone 1 vs Zone 2 — Which Applies to You?
Your MCTMT rate depends on the zone where business activity is conducted. Use this quick lookup to determine your zone by county or borough.
Zone 1 — NYC Boroughs
- Manhattan (New York County)
- Brooklyn (Kings County)
- Queens (Queens County)
- Bronx (Bronx County)
- Staten Island (Richmond County)
Employer top rate: 0.895% (over $2.5M/qtr)
Self-employed: 0.60% (over $150K/yr)
Zone 2 — Suburban Counties
- Dutchess County
- Nassau County
- Orange County
- Putnam County
- Rockland County
- Suffolk County
- Westchester County
Employer top rate: 0.635% (over $2.5M/qtr)
Self-employed: 0.34% (over $150K/yr)
How MCTMT Is Calculated — The Math Explained
The calculation method differs for employers and self-employed individuals. Both use a cliff schedule — once a threshold or bracket is exceeded, the rate applies to the entire base in that category, not just the excess.
Employer Formula
Step 1: Confirm total combined MCTD payroll (Zone 1 + Zone 2) > $312,500/quarter
Step 2: MCTMT Zone 1 = Zone 1 quarterly payroll × applicable Zone 1 cliff rate
Step 3: MCTMT Zone 2 = Zone 2 quarterly payroll × applicable Zone 2 cliff rate
Step 4: Total MCTMT = Zone 1 MCTMT + Zone 2 MCTMT
- Zone 1 rates (quarterly payroll in Zone 1): 0.055% (≤$375K) | 0.115% ($375K–$437.5K) | 0.60% ($437.5K–$2.5M) | 0.895% (>$2.5M)
- Zone 2 rates (quarterly payroll in Zone 2): 0.055% (≤$375K) | 0.115% ($375K–$437.5K) | 0.34% ($437.5K–$2.5M) | 0.635% (>$2.5M)
- Rates apply to the entire zone payroll amount — not just the portion above a bracket threshold
Self-Employed Formula (Tax Year 2026)
If Zone 1 net earnings > $150,000: MCTMT Zone 1 = Zone 1 net earnings × 0.60%
If Zone 2 net earnings > $150,000: MCTMT Zone 2 = Zone 2 net earnings × 0.34%
Total MCTMT = Zone 1 MCTMT + Zone 2 MCTMT
- Threshold ($150,000) is a cliff — if exceeded, rate applies to all net earnings in that zone, not just the amount above $150,000
- Thresholds are evaluated per zone independently, even on a joint return
- Net earnings = Schedule SE (Form 1040), Part I, Line 6
Example 1: Employer in Zone 1 ($450,000/qtr)
- Zone 1 quarterly payroll: $450,000
- Bracket: $437,500–$2,500,000 → 0.60%
- MCTMT = $450,000 × 0.60%
- MCTMT due this quarter: $2,700.00
Rate applies to entire $450,000 (cliff).
Example 2: Self-Employed in Zone 1 ($200,000/yr)
- Zone 1 net earnings: $200,000
- Exceeds $150,000 threshold → rate: 0.60%
- MCTMT = $200,000 × 0.60%
- MCTMT due this year: $1,200.00
Rate applies to ALL $200,000 — not just the $50,000 above threshold.
💡 Key distinction: MCTMT is a cliff tax — once a bracket threshold is crossed, the applicable rate applies to the entire base. This is different from federal income tax marginal rates. An employer with $438,000 in Zone 1 quarterly payroll pays 0.60% on the full $438,000, not just on the $500 over $437,500.
Employer MCTMT Calculation — Step-by-Step
Employers with payroll expense in the MCTD must calculate and pay MCTMT quarterly. Here's how it works.
Step 1: Determine eligibility for the quarter
Add up all payroll expense for covered employees in both zones for the calendar quarter. If the combined total exceeds $312,500, you are subject to MCTMT for that quarter. If not, no MCTMT is owed for that quarter, even if you were subject in prior quarters.
Scope note: "Covered employees" are generally employees performing services in the MCTD whose wages are subject to NYS withholding. Certain employers are not subject to MCTMT, including federal agencies, the United Nations, federally chartered credit unions, household employers, and eligible educational institutions (such as public school districts and BOCES). Large employers enrolled in the NYS PrompTax program should follow that program's special quarterly payment rules. See tax.ny.gov/bus/mctmt/emp.htm for details.
Step 2: Split payroll by zone
Separate your quarterly payroll into Zone 1 (NYC boroughs) and Zone 2 (suburban counties) based on where employees performed services. Each zone is calculated independently.
Step 3: Apply the tiered cliff rate to each zone
For each zone, find the bracket that contains that zone's payroll amount and apply that rate to the entire zone payroll.
≤$375K: 0.055%
$375K–$437.5K: 0.115%
$437.5K–$2.5M: 0.60%
>$2.5M: 0.895% (0.60% for local govt)
≤$375K: 0.055%
$375K–$437.5K: 0.115%
$437.5K–$2.5M: 0.34%
>$2.5M: 0.635% (exempt for local govt)
Step 4: Sum zones and file quarterly
Add Zone 1 MCTMT + Zone 2 MCTMT = total quarterly MCTMT due. File Form MTA-305. Deadlines: April 30 (Q1), July 31 (Q2), October 31 (Q3), January 31 (Q4).
Example: An employer has $450,000 in Zone 1 payroll and $200,000 in Zone 2 payroll in Q3. Combined = $650,000 > $312,500 → subject. Zone 1: $450,000 × 0.60% = $2,700. Zone 2: $200,000 × 0.055% = $110. Total MCTMT = $2,810 for the quarter.
Self-Employed MCTMT Calculation — Step-by-Step
Self-employed individuals, independent contractors, and active partners with net earnings from business activity in the MCTD must calculate MCTMT annually. Here's how.
Step 1: Determine net earnings per zone
Compute your net earnings from self-employment attributable to Zone 1 and Zone 2 separately. This is generally derived from Schedule SE (Form 1040), Part I, Line 6, allocated by zone using allocation rules. If all business activity is in one zone, all earnings are attributable to that zone.
Step 2: Apply the $150,000 threshold per zone (cliff)
For each zone, compare your net earnings to $150,000. This is a cliff threshold — if your Zone 1 net earnings exceed $150,000, MCTMT is owed on all Zone 1 net earnings at 0.60%. If Zone 2 net earnings exceed $150,000, MCTMT is owed on all Zone 2 net earnings at 0.34%. Zones are evaluated independently.
Step 3: Calculate MCTMT per zone
Zone 1 MCTMT = Zone 1 net earnings × 0.60% (if > $150,000)
Zone 2 MCTMT = Zone 2 net earnings × 0.34% (if > $150,000)
Step 4: File with your annual return; make quarterly estimates if needed
Report MCTMT on Form IT-201 (residents) or Form IT-203 (non-residents/part-year residents) as part of your annual filing. If you expect to owe MCTMT, make quarterly estimated payments using Form IT-2105 (due April 15, June 15, September 15, and January 15).
Example: A self-employed consultant with $200,000 in Zone 1 net earnings: $200,000 > $150,000 → MCTMT = $200,000 × 0.60% = $1,200.00. The rate applies to all $200,000 — not just the $50,000 above the threshold.
⚠️ 2026 change: The self-employed threshold increased from $50,000 to $150,000 per zone, effective January 1, 2026. This applies to all filers — both IT-201 residents and IT-203 non-resident/part-year filers use the same $150,000 per-zone cliff threshold in 2026.
2025 vs 2026 — What Changed?
The MCTMT underwent significant changes effective July 1, 2025 (employers) and January 1, 2026 (self-employed). Here's a complete comparison.
Employer Rate Changes (Effective July 1, 2025)
| Quarterly Zone Payroll | Zone 1 — Before Jul 1, 2025 | Zone 1 — After Jul 1, 2025 | Zone 2 — Before Jul 1, 2025 | Zone 2 — After Jul 1, 2025 |
|---|---|---|---|---|
| $0 – $375,000 | 0.11% | 0.055% ↓ | 0.11% | 0.055% ↓ |
| $375,000 – $437,500 | 0.23% | 0.115% ↓ | 0.23% | 0.115% ↓ |
| $437,500 – $2,500,000 | 0.60% | 0.60% (unchanged) | 0.34% | 0.34% (unchanged) |
| Over $2,500,000 | 0.60% | 0.895% ↑ (new bracket) | 0.34% | 0.635% ↑ (new bracket) |
Self-Employed Changes (Effective January 1, 2026)
| Item | Before Jan 1, 2026 | From Jan 1, 2026 |
|---|---|---|
| Zone 1 rate (self-employed) | 0.60% | 0.60% (unchanged) |
| Zone 2 rate (self-employed) | 0.34% | 0.34% (unchanged) |
| Individual threshold (per zone) | $50,000 | $150,000 ↑ |
| Threshold type | Cliff per zone | Cliff per zone (same) |
⚠️ Key changes summarised: For employers, smaller employers benefit from lower rates in the first two brackets; large employers with Zone 1 payroll over $2.5M/quarter face the new 0.895% top rate, and large Zone 2 employers face 0.635%. For self-employed individuals, the threshold tripled from $50,000 to $150,000 — many who previously owed MCTMT no longer do.
MCTMT Filing Deadlines & Forms
Filing requirements differ between employers and self-employed individuals.
Employers
Form: MTA-305 (Employer's Quarterly MCTMT Return)
Frequency: Quarterly
Deadlines:
- Q1 (Jan–Mar): April 30
- Q2 (Apr–Jun): July 31
- Q3 (Jul–Sep): October 31
- Q4 (Oct–Dec): January 31
No extensions allowed. File even if no tax is due if you made payments during the quarter.
Self-Employed Individuals
Annual filing: IT-201 (Resident) or IT-203 (Non-Resident/Part-Year) — due April 15
Estimated payments: Form IT-2105
Estimated payment schedule:
- Q1: April 15
- Q2: June 15
- Q3: September 15
- Q4: January 15
📌 Where to file: All forms are filed with the New York State Department of Taxation and Finance. Employers can Web File Form MTA-305 directly from a bank account through NYS Online Services. Electronic filing is available at tax.ny.gov/bus/mctmt/.
Why This MCTMT Calculator Is Different
Most MCTMT resources are informational — they tell you about the tax but don't help you calculate it accurately. This calculator is built differently.
✅ Correct tiered employer rates
Uses the full 4-bracket cliff schedule per zone — 0.055%, 0.115%, 0.60%, and 0.895% (Zone 1) / 0.635% (Zone 2) — not a single flat rate.
✅ Correct 2026 self-employed rates
Zone 1: 0.60% | Zone 2: 0.34% — applied correctly as cliff rates on all earnings above the $150,000 per-zone threshold.
✅ Quarterly employer, annual self-employed
Employer MCTMT is a quarterly obligation; self-employed MCTMT is annual. This calculator handles both correctly.
✅ Per-zone input and calculation
Zone 1 and Zone 2 are calculated independently. You cannot blend zones — rates and thresholds differ and must be applied separately.
✅ Zone lookup built in
Not sure if you're in Zone 1 or Zone 2? Use the built-in zone lookup by county to find out instantly.
✅ Transparent math — no black box
Every calculation shows the formula and the math behind it, including which bracket applied and why.
No sign-up required. No hidden fees. Accurate MCTMT calculations for 2026 based on official NYS guidance.
Frequently Asked Questions About MCTMT
Answers to the most common questions about New York's Metropolitan Commuter Transportation Mobility Tax, updated for 2026.
Employers (effective July 1, 2025, quarterly): Zone 1 rates are tiered — 0.055% (≤$375K), 0.115% ($375K–$437.5K), 0.60% ($437.5K–$2.5M), 0.895% (>$2.5M). Zone 2 rates: 0.055%, 0.115%, 0.34%, 0.635% at the same brackets. Each rate applies to the entire zone payroll (cliff schedule). Self-employed individuals (effective January 1, 2026): 0.60% on all Zone 1 net earnings (if >$150,000/year) and 0.34% on all Zone 2 net earnings (if >$150,000/year).
For employers: combined MCTD payroll (Zone 1 + Zone 2) must exceed $312,500 per calendar quarter. For self-employed individuals: net earnings attributable to Zone 1 must exceed $150,000 per year, and/or Zone 2 net earnings must exceed $150,000 per year (each zone evaluated independently). Both thresholds are cliff-based — once exceeded, the rate applies to all earnings in that zone, not just the excess. W-2 employees do not pay MCTMT.
Employers required to withhold NYS income tax, whose combined MCTD quarterly payroll exceeds $312,500, are subject to MCTMT. Self-employed individuals (including active partners) with net earnings from business activity attributable to a zone exceeding $150,000 annually are also subject. W-2 employees are NOT subject to MCTMT — employers pay it on payroll expense and do not deduct it from employee wages. The MCTD includes New York City's five boroughs (Zone 1) and seven suburban counties (Zone 2): Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.
No. W-2 employees do not pay MCTMT. The MCTMT is an employer obligation — employers pay it based on their payroll expense and do not withhold it from or charge it to employees. Only employers (on payroll) and self-employed individuals (on net earnings) are subject. If you are a W-2 employee, MCTMT is not a personal tax obligation for you.
Zone 1 includes the five NYC boroughs: Manhattan (New York County), Brooklyn (Kings County), Queens, Bronx, and Staten Island (Richmond County). Zone 2 includes Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties. For employers, the zone is determined by where employees perform services. For self-employed individuals, it is where business activity is systematically and regularly carried on. Use the zone lookup tool on this page.
Yes. Self-employed individuals and independent contractors with net earnings from self-employment attributable to business activity in Zone 1 or Zone 2 that exceed $150,000 per zone annually are subject to MCTMT for 2026. Zone 1 rate: 0.60%; Zone 2 rate: 0.34%. The threshold is a cliff — once exceeded, the rate applies to all net earnings in that zone.
Confirm your combined MCTD quarterly payroll exceeds $312,500. Then apply the applicable Zone 1 cliff rate to your entire Zone 1 quarterly payroll: 0.055% (≤$375K), 0.115% ($375K–$437.5K), 0.60% ($437.5K–$2.5M), or 0.895% (>$2.5M). Local government employers use 0.60% for Zone 1 payroll over $2.5M. Add Zone 2 MCTMT separately for any Zone 2 payroll.
Confirm your combined MCTD quarterly payroll exceeds $312,500. Apply the Zone 2 cliff rate to your entire Zone 2 quarterly payroll: 0.055% (≤$375K), 0.115% ($375K–$437.5K), 0.34% ($437.5K–$2.5M), or 0.635% (>$2.5M). Local government employers in Zone 2 are exempt from MCTMT entirely.
For employers: MCTMT is based on where employees perform services. If an employee works remotely from outside the MCTD, their wages generally do not count toward MCTD payroll. For self-employed individuals: business activity must be systematically and regularly carried on within a zone for earnings to be attributable to it. Remote work from outside the MCTD generally does not generate MCTMT liability for that period.
MCTMT paid by a self-employed individual is generally deductible as a business expense on federal Schedule C (Form 1040). Employer-paid MCTMT is deductible as a business expense as well. Because MCTMT is not a state or local income tax, it is not subject to the $10,000 SALT deduction cap. Consult a qualified tax professional for advice specific to your situation.
Employers file quarterly using Form MTA-305 (Employer's Quarterly Metropolitan Commuter Transportation Mobility Tax Return). Self-employed individuals report MCTMT annually on Form IT-201 (resident) or Form IT-203 (non-resident/part-year). Quarterly estimated MCTMT payments by self-employed individuals are made using Form IT-2105. START-UP NY exemption claims use Form IT-6-SNY.
Employers must pay MCTMT quarterly using Form MTA-305. No extensions are allowed. Self-employed individuals report MCTMT on their annual personal income tax return (IT-201 or IT-203), but may need to make quarterly estimated payments via Form IT-2105 if they expect to owe MCTMT for the year.
Yes. Out-of-state employers are subject to MCTMT if they are required to withhold NYS income tax from wages and their combined MCTD payroll (for employees performing services within the MCTD) exceeds $312,500 in any calendar quarter. Such employers must register with the NYS Department of Taxation and Finance and file quarterly Form MTA-305 returns.
Employers and self-employed individuals with approved START-UP NY businesses in designated tax-free zones may exclude payroll expense or net earnings attributable to those zones from their MCTMT calculation for up to 10 consecutive years. Employers must retain their approval letter and clearly identify exempt wages. Self-employed filers attach Form IT-6-SNY to their annual return. Contact the NYS Department of Taxation and Finance to determine eligibility.
The NYC personal income tax is paid by individuals who live in New York City. The MCTMT is a payroll/mobility tax paid by employers on payroll expense and by self-employed individuals on net earnings, based on where business activity is conducted within the broader MCTD (which includes suburban counties). They are entirely separate taxes with different rules, rates, thresholds, and filing requirements. Compare both with our other New York tax calculators.
For part-year residents, calculate MCTMT based on net earnings from self-employment attributable to business activity within Zone 1 or Zone 2 during the period business was conducted within the MCTD. For 2026, if zone-specific earnings for that period do not exceed $150,000 per zone, no MCTMT is owed for that zone. File using Form IT-203 (Non-Resident and Part-Year Resident Income Tax Return).
Have a question not answered here? Consult the official NYS Department of Taxation and Finance resources at tax.ny.gov/bus/mctmt/ or speak with a qualified tax professional.
Methodology — How This Calculator Works
This calculator uses the official rates, thresholds, and formulas established by the New York State Department of Taxation and Finance.
Data Sources
- NYS Department of Taxation and Finance — Employer MCTMT rates (Tables 1b, 2b), effective July 1, 2025
- NYS Department of Taxation and Finance — Summary of 2025 PIT and corporation tax changes (self-employed rates effective January 1, 2026)
- New York State Tax Law § 800–801 — MCTMT statutory authority
- NYS Form IT-201 and IT-203 instructions — Individual filing guidance
- NYS Form MTA-305 — Employer quarterly filing
- NYS Form IT-2105 — Self-employed estimated payment
Calculation Logic — Employers
- Eligibility: combined MCTD quarterly payroll (Zone 1 + Zone 2) must exceed $312,500
- Zone 1 MCTMT = Zone 1 quarterly payroll × applicable Zone 1 bracket rate (cliff: entire payroll taxed at bracket rate)
- Zone 2 MCTMT = Zone 2 quarterly payroll × applicable Zone 2 bracket rate (cliff)
- Total MCTMT = Zone 1 MCTMT + Zone 2 MCTMT
- Zone 1 brackets (Jul 1, 2025+): 0.055% / 0.115% / 0.60% / 0.895% (local govt cap: 0.60%)
- Zone 2 brackets (Jul 1, 2025+): 0.055% / 0.115% / 0.34% / 0.635% (local govt: exempt)
Calculation Logic — Self-Employed (Tax Year 2026)
- Zone 1 threshold: $150,000 annual net earnings (cliff) → rate: 0.60% on all Zone 1 earnings if exceeded
- Zone 2 threshold: $150,000 annual net earnings (cliff) → rate: 0.34% on all Zone 2 earnings if exceeded
- Zones evaluated independently; no combined MCTD threshold applies to self-employed
- Net earnings = Schedule SE (Form 1040), Part I, Line 6, allocated per zone
Accuracy & Verification
- All rates verified against official NYS publications as of July 2026
- Calculations rounded to 2 decimal places per standard tax practice
- Results are estimates for informational purposes — consult a tax professional for official filing
- This tool is updated to reflect rate and threshold changes as announced by NYS DTF
⚠️ Disclaimer: This calculator is for educational and estimation purposes only. It does not constitute legal or tax advice. Tax laws change frequently. Always consult a qualified tax professional for your specific situation and refer to official NYS Department of Taxation and Finance resources.
Related New York Tax Calculators
MCTMT is one of several taxes on New York employers and self-employed workers. These tools cover the obligations you may need to figure out next: