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Congestion surcharge

Effective May 3, 2023, the Congestion Surcharge Certificate of Registration is no longer required. However, any person or entity responsible for paying the surcharge must continue to file returns and pay the surcharge monthly.

The Tax Law imposes a surcharge that is added to the charge for transportation that:

  • both begins and ends in New York State, and
  • begins in, ends in, or passes through Manhattan, south of and excluding 96th Street (an area known as the congestion zone).

The surcharge applies to transportation in for-hire vehicles that carry people. This includes:

The surcharge does not apply to transportation provided:

  • in connection with funerals;
  • by certain buses;
  • by, or pursuant to a contract with, school districts;
  • by, or on behalf of, the Metropolitan Transportation Authority (MTA); or
  • by ambulance or ambulette.