Calculate NY MCTMT for self-employed individuals in NYC (0.60%) and suburban MCTD counties (0.34%). Quarterly payment schedule, annual total, and employer rate comparison.
How to Use This NY MCTMT Calculator
Enter your annual net self-employment earnings and select your county zone. The MCTMT applies to earnings above $50,000. Zone 1 (NYC boroughs) pay 0.60% and Zone 2 (suburban MCTD counties) pay 0.34% on the excess over $50,000.
MCTMT is deductible as a business expense, reducing your federal and NY state taxable income. Enter your marginal rate to see the true after-tax cost.
The Formula
MCTMT Base = max(0, Net SE Earnings β $50,000)
MCTMT = MCTMT Base Γ Rate (0.60% Zone 1 / 0.34% Zone 2)
Quarterly Estimate = Annual MCTMT Γ· 4
After-Tax Cost = MCTMT Γ (1 β Combined Marginal Rate)
Example
David, freelance consultant, NYC (Zone 1), $150,000 net SE earnings:
MCTMT Base: $150,000 β $50,000 = $100,000
Annual MCTMT: $100,000 Γ 0.60% = $600
Quarterly estimate: $150/quarter
At 37% marginal rate, after-tax cost: $600 Γ (1 β 0.37) = $378
Frequently Asked Questions
What is the NY MCTMT and who has to pay it?
The Metropolitan Commuter Transportation Mobility Tax (MCTMT) is a tax imposed on self-employed individuals and employers operating in the Metropolitan Commuter Transportation District (MCTD) of New York. The MCTD includes New York City (5 boroughs) and 7 suburban counties: Westchester, Rockland, Nassau, Suffolk, Orange, Putnam, and Dutchess. Self-employed individuals with net earnings over $50,000 from the MCTD must pay MCTMT.
What are the MCTMT rates for self-employed individuals?
For self-employed individuals in 2025-26, MCTMT rates depend on the county zone: Zone 1 (NYC: Manhattan, Bronx, Brooklyn, Queens, Staten Island) β 0.60% on net self-employment earnings; Zone 2 (Suburban MCTD counties: Westchester, Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess) β 0.34% on net self-employment earnings. The tax applies only to earnings above $50,000 from the district.
How do self-employed individuals file and pay MCTMT?
Self-employed individuals file MCTMT on NYS Form MTA-6 (Annual Return) or may use quarterly estimated payments on Form MTA-6-Q. The annual return is due with the individual income tax return (April 15 or extended date). Quarterly estimated payments are due June 15, September 15, December 15, and March 15. If you expect to owe more than $800 MCTMT for the year, you should make quarterly estimates to avoid underpayment penalties.
Do employers also pay MCTMT?
Yes. Employers in the MCTD pay MCTMT based on payroll size at tiered rates: 0% on first $312,500/quarter; 0.11% on $312,500β$375,000/quarter; 0.23% on $375,000β$437,500/quarter; 0.34% on payroll exceeding $437,500/quarter. NYC-based employers pay higher rates: 0.34% below $312,500, 0.60% above. These are employer payroll taxes, separate from the employee withholding. The MCTMT rate calculator above covers the self-employed rate.
Can I deduct MCTMT as a business expense?
Yes. MCTMT paid by a self-employed individual is deductible as a business expense on Schedule C or SE. Since self-employment taxes are deductible, and MCTMT is an additional SE-type tax specific to NY metro residents, it reduces your federal and NY state taxable income. The after-tax cost of MCTMT depends on your combined marginal tax rate (federal + NY state + NYC if applicable).