The MTA Payroll Tax Exemption means it is less expensive to film in Ulster County
Production and post-production efforts based in Ulster County are exempt from the Metropolitan Transportation Authority (MTA) Payroll Tax.
The MTA Payroll Tax, officially known as the Metropolitan Commuter Transportation Mobility Tax (MCTMT) is a tax imposed on certain employers and self-employed individuals engaging in business within the metropolitan commuter transportation district (MCTD). The MCTD applies to the counties of New York, Bronx, Kings, Queens, Richmond, Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess and Westchester.
Applicable MCTMT Rates are as follows:
Payroll Expense | MCTMT Rate |
Under $312,500 | n/a |
Over $312,500 but not over $375,000 | .11% (.0011) |
Over $375,000 but not over $437,500 | .23% (.0023) |
Over $437,500 | .34% (.0034) |
MTA Payroll Tax Details
Metropolitan Commuter Transportation Mobility Tax Information: https://www.tax.ny.gov/bus/mctmt/default.htm
About New York's MCTMT: https://www.youtube.com/watch?v=YgT5MCEgfUU