Manhattan · New York City · New York County
Manhattan bookkeeping — the only borough with three NYC taxes to track.
Certified QuickBooks ProAdvisor bookkeeping for Manhattan businesses — the 8.875% sales tax, the 4% Unincorporated Business Tax, and the Commercial Rent Tax that applies only in Manhattan south of 96th Street. Reconciled, CPA-ready, and handled by a named bookkeeper on the same file every month.
Certified QuickBooks ProAdvisor team · Independent · not Intuit · Fixed-fee · written scope in 3 days
TechBrot delivers Certified QuickBooks ProAdvisor bookkeeping for Manhattan businesses — monthly bookkeeping, cleanup, and QuickBooks management by a named bookkeeper on the same file every month. The full Manhattan summary is below.
Reviewed by the Certified QuickBooks ProAdvisor team at TechBrot Inc., an independent firm — not affiliated with Intuit Inc. Manhattan (New York County) tax figures verified against the NYC Department of Finance and NY DTF.
The short version.
TechBrot delivers Certified QuickBooks ProAdvisor bookkeeping for Manhattan businesses — monthly bookkeeping, cleanup, and QuickBooks management by a named bookkeeper on the same file every month. Manhattan (New York County) carries all three NYC business taxes: the 8.875% combined sales tax, the 4% Unincorporated Business Tax (for unincorporated businesses, after a $95,000 gross-income threshold), and — uniquely — the Commercial Rent Tax, which applies only to commercial tenants in Manhattan south of 96th Street (an effective ~3.9% on base rent at $250,000+ a year, with a full small-business credit below $5M income and $500K rent). The other four boroughs don’t owe CRT; Manhattan does. We keep your books CPA-ready and coordinate with your CPA, who files. Fixed-fee against a written scope — $400–$2,500+/mo monthly; cleanup $1,500–$15,000+. Delivered remotely on QuickBooks Online or hosted Desktop. Independent firm — not affiliated with Intuit Inc.; does not file NY/NYC taxes.
Manhattan bookkeeping, in five questions.
Who provides bookkeeping for Manhattan businesses?
TechBrot provides Certified QuickBooks ProAdvisor bookkeeping across Manhattan — the Financial District, Midtown, the Upper East and West Sides — with a named bookkeeper per file and fluency in all three NYC taxes that hit Manhattan.
What taxes affect a Manhattan business?
The 8.875% sales tax, the 4% UBT for unincorporated businesses, and the Commercial Rent Tax — the one NYC tax that applies only in Manhattan south of 96th Street (effective ~3.9% on base rent at $250K+).
Does my Manhattan business owe Commercial Rent Tax?
Only if you’re a commercial tenant south of 96th Street paying $250,000+ in annual base rent. A small-business credit fully exempts businesses with income under $5M and rent under $500K. We track base rent so your CPA can file it accurately.
What does it cost?
$400–$2,500+/mo for monthly bookkeeping; $1,500–$15,000+ for one-time cleanup. Fixed-fee against a written scope, never hourly. Manhattan businesses with CRT exposure or higher transaction volume are scoped transparently before any work begins.
Do you work with finance, tech, and professional services?
Yes — core Manhattan verticals. Tech startups on Midtown or Downtown leases often have CRT exposure; finance and professional-services firms need clean partner reporting, and agencies need ASC 606 gross-vs-net handled. We build all of it into the monthly close.
Why Manhattan books carry an extra layer.
Manhattan shares the citywide sales tax and UBT with the other boroughs — but it’s the one borough still inside the Commercial Rent Tax zone, and that single fact changes how a Manhattan business’s books have to be kept.
Manhattan is the densest commercial market in the country — finance and professional services, a deep tech and startup base, media and advertising, hospitality, retail, and medical practices, stacked into the highest commercial rents in the city. Most of that activity happens south of 96th Street, which is precisely the zone where the Commercial Rent Tax still applies. So on top of the 8.875% sales tax and the 4% UBT that every borough deals with, a Manhattan tenant paying serious rent has a third NYC tax in play — one that’s assessed on base rent, owed regardless of whether the business turned a profit, and easy to overlook until a notice arrives.
That third layer is exactly what generic, software-only bookkeeping misses. A tech startup that just signed a Midtown lease after a raise can cross the CRT threshold without realizing it. A growing professional-services firm needs base rent tracked cleanly so its CPA can claim the right credit instead of overpaying. An agency billing media buys needs ASC 606 gross-vs-net treatment right, or revenue is off by multiples. A retailer needs deposits reconciled against the 8.875% rate at the same time. And every unincorporated Manhattan business still has the UBT to structure for. TechBrot keeps a named bookkeeper on your file who knows a Manhattan business carries one more tax than a business across the river in Brooklyn.
The result: books that reflect how a Manhattan business actually operates — sales tax, UBT, and the base-rent records the CRT turns on — reconciled every month and handed to your CPA CPA-ready, so every NYC filing is fast, accurate, and claims every credit you’re owed.
Manhattan businesses we keep clean.
Financial District & Downtown
Finance, legal, tech — high-rent leases squarely in the CRT zone
Midtown
Corporate offices, professional services, media, hospitality
Flatiron / Chelsea / NoMad
Tech startups, agencies, showrooms, restaurants
SoHo / Tribeca / Village
Retail, creative firms, hospitality, medical
Upper East & West Sides
Medical practices, professional services, neighborhood retail
Above 96th / Upper Manhattan
Harlem, Washington Heights — outside the CRT zone, sales tax & UBT still apply
Manhattan’s tax stack — three layers, not two.
Combined sales tax — the citywide NYC rate (4% state + 4.5% city + 0.375% MCTD), the same across all five boroughs. Tracked and reconciled in QuickBooks for an accurate quarterly return.
Unincorporated Business Tax on sole proprietors, partnerships & LLCs doing business in NYC — applies once gross income tops $95,000; a credit fully offsets it when UBT owed is $3,400 or less. Filed on NYC-202/204 by your CPA.
Commercial Rent Tax — Manhattan only, south of 96th Street. Effective ~3.9% on base rent (6% on 65% after a 35% reduction), at $250,000+ annual base rent. Full small-business credit under $5M income & $500K rent. The one NYC tax the other boroughs don’t have.
The Commercial Rent Tax, explained.
It’s the one NYC tax that exists in only one place. If you rent commercial space in Manhattan south of 96th Street, here’s what determines whether you owe it — and what we track so your CPA can file it right.
Where it applies
What the rate really is
The thresholds & credits
What we do about it
The CRT is filed by your CPA on NYC form CR-Q (quarterly) and the annual return; TechBrot is a bookkeeping and QuickBooks ProAdvisor firm and does not file tax returns or represent clients before the tax authorities.
Built for Manhattan’s core sectors.
Each links to our dedicated New York industry page, with the local wrinkles built in.
- Financial Services — funds, advisors, and finance firms — clean partner reporting and the books structured for the UBT
- Agencies & Media — ASC 606 gross-vs-net revenue recognition on media buys, plus 8.875% sales tax on taxable services
- Law Firms — IOLTA trust accounting in a separate QuickBooks ledger and NY Rules of Professional Conduct compliance
- Real Estate — investors, brokerages, and property managers — multi-entity ledgers and base-rent records for CRT
- Restaurants & Hospitality — POS deposits reconciled against the 8.875% rate, tipped-employee payroll, food vs. alcohol sales tax
- Medical & Healthcare — Manhattan medical, dental, and specialty practices — payer reconciliation, multi-provider payroll
Everything your Manhattan books need, one expert.
Monthly bookkeeping & reconciliation
CRT base-rent tracking
Sales tax & UBT structuring
Cleanup & year-end handoff
Automation handles the data entry. We handle the judgment.
Software can import a transaction, but it can’t tell you a new Midtown lease just pushed you over the Commercial Rent Tax threshold, that a credit could wipe out the bill, or that your UBT exposure is climbing. In the most expensive commercial market in the country, that judgment is the difference between overpaying NYC taxes and claiming every credit you’re owed — and it’s what a fractional-CFO engagement extends once your books are clean.
Reviewed by the TechBrot Certified ProAdvisor team.
Reviewed and maintained by the accounting team at TechBrot Inc., an independent Certified QuickBooks ProAdvisor firm serving Manhattan and the wider New York City market. Manhattan tax figures — 8.875% combined sales tax; 4% UBT after the $95,000 gross-income threshold, with a credit fully offsetting UBT of $3,400 or less; and the Commercial Rent Tax, effective ~3.9% on base rent at $250,000+ annualized, with a full small-business credit under $5M income and $500K rent, applicable only in Manhattan south of 96th Street — reflect NYC Department of Finance and NY DTF rules current as of the date below and are reviewed periodically. TechBrot provides bookkeeping and coordinates with your CPA, who files.
Reviewer
TechBrot Certified ProAdvisor team · 40+ years combined operational accounting experience
Standards
Verified vs NYC Dept of Finance & NY DTF · No tax-filing or representation claims (out of scope) · Reviewed periodically · No fabricated data
Independence
Independent Certified QuickBooks ProAdvisor firm · Not affiliated with Intuit Inc.
Manhattan bookkeeping questions.
Do you provide bookkeeping for Manhattan businesses?
What is the Manhattan sales tax rate?
What is the NYC Commercial Rent Tax and does my Manhattan business owe it?
Why does Manhattan have the Commercial Rent Tax when the other boroughs don’t?
Do I owe the NYC Unincorporated Business Tax (UBT) in Manhattan?
How much does a Manhattan bookkeeper cost?
Can you clean up a messy Manhattan QuickBooks file?
Do you work with Manhattan professional services, tech, and retail?
Manhattan businesses start here
Ready for a Manhattan bookkeeper who knows all three NYC taxes?
Book a free discovery call. We’ll review your QuickBooks file and your Manhattan situation — sales tax, UBT, and any CRT exposure — and send a written fixed-fee quote within 3 business days. No pitch. Independent firm — does not file NY/NYC taxes; coordinates with your CPA.