Money & Taxes
Manhattan CRT Filing Has Its Own Calendar
Manhattan commercial tenants who may owe Commercial Rent Tax should check Finance's annual and quarterly return route, not just the lease address.
Published June 23, 2026 · Last verified June 23, 2026
After a Manhattan tenant checks whether the Commercial Rent Tax may apply, the next practical issue is filing rhythm. Annual returns are due June 20, and quarterly returns are due September 20, December 20, and March 20. Every tenant must file an annual return unless both the gross rent paid for any taxable premises and rent received from any subtenant are $200,000 or less. NYC Business points tenants to annual and quarterly return resources and tax e-services.
Before lease renewal or expansion, calendar the CRT year and ask the accountant which return path applies.
Keep the lease, taxable premises, gross rent, subtenant rent, annual return, quarterly returns, filing dates, and e-services confirmations together. Recheck the filing route before a lease renewal or expansion changes the rent figures.