Westchester County does not levy its own business income tax. Businesses pay NY State franchise tax, county and city sales tax totaling about 8.375 percent, and local property taxes on commercial real estate, with city-level business permits in Yonkers and White Plains.
Sales tax in Westchester is 8.375 percent in most areas, made up of 4 percent state, 3 percent county, 0.375 percent MCTD. Yonkers and other cities add their own 1 to 1.5 percent overlay on top. Businesses register for sales tax with NY Tax and Finance and file monthly or quarterly. Corporate franchise tax is a state matter under NY Tax Law Article 9-A. Westchester County itself does not impose a gross receipts or business income tax. Property tax on commercial buildings is set by local assessor offices and varies widely by city and school district.
Sales tax noncompliance triggers state penalties up to 30 percent and interest. Repeat violations can support license suspensions and personal liability for responsible officers.
Westchester County, NY
Tobacco and vape retailers in Westchester County must register with the NY Department of Taxation and Finance and follow Tobacco 21 under NY Public Health La...
Westchester County, NY
Westchester County levies a 3 percent hotel occupancy tax on stays of fewer than 30 days, layered on top of the 4 percent NY State sales tax and city sales t...
See how Westchester County's business tax classification rules stack up against other locations.
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