{
  "url": "https://classa.info/glossary/commercial-rent-tax",
  "title": "Commercial Rent Tax (CRT)",
  "description": "NYC tax on commercial tenants below 96th Street.",
  "oneSentenceAnswer": "NYC tax on commercial tenants below 96th Street.",
  "tldr": [
    "NYC tax on commercial tenants below 96th Street.",
    "Levied at 6% on base rent above $250,000 annually for tenants in Manhattan south of 96th Street, with credits that effectively reduce the rate to about 3.9%."
  ],
  "keyFacts": {
    "category": "Tax / regulatory",
    "regionScope": "US"
  },
  "pageType": "glossary",
  "lastUpdated": "2026-04-01T00:00:00.000Z",
  "license": "CC BY 4.0 with attribution to Class A Atlas (https://classa.info).",
  "citation": "Source: Class A Atlas (https://classa.info/glossary/commercial-rent-tax), updated 2026-04-01T00:00:00.000Z."
}