MTA Payroll Tax Exemption

The MTA Payroll Tax Exemption means it is less expensive to film in Ulster County

Production and post-production efforts based in Ulster County are exempt from the MTA Payroll Tax.

The Metropolitan Transportation Authority Payroll Tax, officially known as the Metropolitan Commuter Transportation Mobility Tax (MCTMT) is a tax imposed on certain employers and self-employed individuals engaging in business within the metropolitan commuter transportation district (MCTD). The MCTD applies to the counties of New York, Bronx, Kings, Queens, Richmond, Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.

Applicable MCTMT Rates are as follows:

Payroll Expense MCTMT Rate
Under $312,500 n/a
Over $312,500 but not over $375,000 .11% (.0011)
Over $375,000 but not over $437,500 .23% (.0023)
Over $437,500 .34% (.0034)
MTA Payroll Tax Details

Metropolitan Commuter Transportation Mobility Tax Information: https://www.tax.ny.gov/bus/mctmt/default.htm
About New York's MCTMT: https://www.youtube.com/watch?v=YgT5MCEgfUU