nyc commercial rent tax threshold

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NYC Business Taxes Explained: Unincorporated Business Tax, Commercial Rent Tax, and What You Actually Owe in 2026

by Iovanny Olguín Ávila at professionalbusinessdirectory.com 10:00 published 10 hours ago

Plain-language guide to NYC Unincorporated Business Tax and Commercial Rent Tax in 2026 — 4% UBT rate, $95,000 filing threshold, $250,000 CRT rent test, and a freelancer example.