Last updated: September 2026

New York Income Tax Calculator

A single filer earning $80,000 owes about $3,723 in New York State income tax for 2026. Live in New York City and a second income tax, about $2,666 at that income, comes on top. New York cut its rates for 2026, and it phases out the benefit of its lower brackets for higher earners, so the rate you pay on your last dollar and the rate you pay on average both move faster than the bracket table suggests.

New York tax data current for 2025 & 2026 · 2027 available as a projection · Updated for the One Big Beautiful Bill Act

Estimate Your Tax Bill

Income
$
$

SE tax and the deductible half are calculated automatically.

$
Deduction
Standard deduction —

Results update automatically as you type.

Estimated Total Tax
—
federal + state + SE
Wages / Salary —
Total Income —
Adj. Gross Income —
Standard Deduction —
Taxable Income —
Federal Income Tax —
Total Tax —
Effective Rate
—
total tax / total income
Marginal Rate
—
federal, on last dollar

Estimate only. Does not include credits, AMT, or investment income at preferential rates.

Federal Tax Bracket Breakdown

Enter your income above to see how your tax is calculated bracket by bracket.

New York Income Tax at Common Salaries (2026)

Estimated annual federal and New York state income tax for a single filer, after the standard deduction. Numbers reflect the 2026 IRS tax tables and the 2026 New York state tax schedule. FICA (Social Security and Medicare) is not income tax — see the calculator above for full paycheck modeling.

Salary Federal Tax NY Tax Total Income Tax Effective Rate
$40,000 $2,620 $1,563 $4,183 10.5%
$60,000 $5,020 $2,643 $7,663 12.8%
$80,000 $8,770 $3,723 $12,493 15.6%
$100,000 $13,170 $4,860 $18,030 18%
$150,000 $24,734 $7,810 $32,544 21.7%
$200,000 $36,734 $10,760 $47,494 23.7%

Single filer using the standard deduction. No tax credits, itemized deductions, or pre-tax adjustments.

What's different about New York income tax

Rates fell for 2026

The five lowest brackets each dropped by about a tenth of a point for 2026: the first bracket is now 3.9% and the rate most full-time workers reach is 5.4%, then 5.9% above $80,650 of taxable income. Bracket thresholds did not change. For a single filer earning $75,000 the cut is worth about $67 a year.

Higher earners lose the lower brackets

Once New York adjusted gross income passes $107,650, New York starts taking back the benefit of its lower brackets, a rule it calls the tax benefit recapture. By $157,650, a single filer whose taxable income is in the 5.9% bracket pays a flat 5.9% on all of it. For a single filer earning $200,000 that adds about $567 over the bracket-by-bracket figure, and about $2,614 at $300,000. The calculator above does not yet apply the recapture, so it understates New York tax above $107,650.

New York City taxes its residents, not its commuters

City residents pay New York City income tax on all their income, at rates from 3.078% to 3.876% of New York taxable income; the top rate starts at $50,000 for a single filer. People who live outside the city and commute in do not pay it. The calculator above covers state tax only; the New York paycheck calculator adds the city tax.

Yonkers has its own tax

Yonkers residents pay a surcharge equal to 16.75% of their New York State tax. People who work in Yonkers but live elsewhere pay a 0.5% nonresident earnings tax.

You can be a resident without living here

New York treats you as a full resident, taxed on all your income, if you keep a permanent place to live in the state for substantially all of the year and spend 184 days or more here, even if your home is elsewhere. Any part of a day counts as a day.

Retirement income gets a partial pass

New York does not tax Social Security. Pensions from New York State, local governments, and the federal government are fully exempt. Anyone 59½ or older can also exclude up to $20,000 a year of other pension and annuity income, including IRA and private pension distributions.

A deduction for college savings

Contributions to New York's 529 college savings program are deductible on the state return, up to $5,000 a year, or $10,000 for married couples filing jointly.

New York tax credits (2025 returns)

Credits come off the tax itself, after the brackets. The calculator applies only the ones marked; the rest depend on your family and income, so subtract any you qualify for from the estimate.

Credit Amount Who gets it In calculator
Empire State child credit, child under 4 $1,000 per child Full-year residents, subject to income limits No
Empire State child credit, age 4 to 16 $330 per child Full-year residents, subject to income limits No

New York Income Tax Brackets (2026)

Tax RateSingle FilerMarried Filing Jointly
3.9%$0 – $8,500$0 – $17,150
4.4%$8,500 – $11,700$17,150 – $23,600
5.15%$11,700 – $13,900$23,600 – $27,900
5.4%$13,900 – $80,650$27,900 – $161,550
5.9%$80,650 – $215,400$161,550 – $323,200
6.85%$215,400 – $1,077,550$323,200 – $2,155,350
9.65%$1,077,550 – $5,000,000$2,155,350 – $5,000,000
10.3%$5,000,000 – $25,000,000$5,000,000 – $25,000,000
10.9%Over $25,000,000Over $25,000,000
Standard Deduction
$8,000 single · $16,050 joint

Brackets shown are marginal: each rate applies only to the portion of taxable income within that bracket, not your total income. Taxable income equals gross wages minus pre-tax deductions and the standard deduction.

Filing and paying New York income tax

Return
Form IT-201 for full-year residents; it covers New York State, New York City, and Yonkers tax on one return. Due April 15.
Withholding
New York uses its own certificate, Form IT-2104, for state, city, and Yonkers withholding, separate from your federal W-4.
Estimated payments
Four equal installments for 2026: April 15, June 15, and September 15, 2026, and January 15, 2027, on Form IT-2105.

To see how New York sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.

How New York Income Tax Compares to Neighboring States

Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:

State State Tax Total Income Tax vs. New York
New York (here) $4,860 $18,030 —
Vermont $4,140 $17,310 -$720
Massachusetts $4,780 $17,950 -$80
Connecticut $4,975 $18,145 +$115
New Jersey $4,180 $17,350 -$680
Pennsylvania $3,070 $16,240 -$1,790

A negative "vs." figure means that state collects less total income tax than New York. Federal portion is identical across states; only state tax varies.

Frequently Asked Questions

What is the New York state income tax rate for 2026?

New York state income tax for 2026 ranges from 3.9% on the lowest bracket to 10.9% on income above $25,000,000 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.

How much income tax will I pay in New York on a $100,000 salary?

For a single filer earning $100,000 in New York in 2026, expect approximately $13,170 in federal income tax and $4,860 in New York state income tax — for a total income tax of about $18,030, an effective rate of 18%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.

Did New York cut income tax rates for 2026?

Yes. The five lowest brackets each fell by about 0.1 percentage point, to 3.9%, 4.4%, 5.15%, 5.4%, and 5.9%. The thresholds and the top rates did not change.

Do commuters pay New York City income tax?

No. New York City income tax applies only to city residents, on all their income. Nonresidents who work in the city pay New York State tax on that income but no city tax.

Does New York tax Social Security and pensions?

Social Security is not taxed, and New York State, local, and federal government pensions are fully exempt. Other pension and annuity income, including IRA distributions, qualifies for a $20,000 exclusion once you are 59½.

Can I owe New York tax as a resident if I live in another state?

Yes. If you keep a permanent place of abode in New York for substantially all of the year and spend 184 days or more in the state, you are a statutory resident and taxed on all your income.

For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.

More New York Calculators

New York Paycheck Calculator
Per-paycheck take-home after federal and state income tax, FICA, and the state disability or paid-leave premium.
New York Sales Tax
New York state and city sales tax rates, with a calculator.

All-States Income Tax

The general income tax calculator with every U.S. state.

Open Calculator