The metropolitan commuter transportation mobility tax (mctmt), otherwise known as the mta tax, is a payroll tax in certain new york areas. the metropolitan commuter transportation mobility tax (mctmt) is a tax imposed on certain employers and self-employed individuals doing business within the metropolitan commuter transportation district (mctd).. New york’s 2014 tax reform legislation authorized the commissioner of taxation and finance to determine the rate of the surcharge so as to meet state financial projections. download new york increases rate of mta surcharge. The estimated tax rules that apply for purposes of new york state personal income tax apply to the mta payroll tax, but there is no exception from estimated mta payroll tax payments for taxpayers who expect to owe less than $300 of mta payroll tax for the tax year..
