New York income tax rate 2026
OfficialNew York rates, brackets and the tax on common salaries.
- Rate
- 3.9% to 10.9%
- Tax on $75,000
- $3,453
- 4.6% effective
- Tax on $100,000
- $4,861
- 4.9% effective
- Rank among taxing states
- #9 of 42
- by tax taken on $75,000, 1 takes the most
What is the New York income tax rate in 2026?
New York taxes wages at 3.9% to 10.9% in 2026. On a $75,000 salary, New York income tax is $3,453, an effective rate of 4.6%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
New York income tax brackets for 2026
New York has 9 brackets for single filers, from 3.9% to 10.9%. The 10.9% top bracket starts at $25,000,000 of taxable income for a single filer. Above $107,650 of income, New York phases out the benefit of its lower brackets, so high earners pay their top rate on all of their taxable income. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 3.9% |
| $8,500 | 4.4% |
| $11,700 | 5.15% |
| $13,900 | 5.4% |
| $80,650 | 5.9% |
| $215,400 | 6.85% |
| $1,077,550 | 9.65% |
| $5,000,000 | 10.3% |
| $25,000,000 | 10.9% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 3.9% |
| $17,150 | 4.4% |
| $23,600 | 5.15% |
| $27,900 | 5.4% |
| $161,550 | 5.9% |
| $323,200 | 6.85% |
| $2,155,350 | 9.65% |
| $5,000,000 | 10.3% |
| $25,000,000 | 10.9% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 3.9% |
| $12,800 | 4.4% |
| $17,650 | 5.15% |
| $20,900 | 5.4% |
| $107,650 | 5.9% |
| $269,300 | 6.85% |
| $1,616,450 | 9.65% |
| $5,000,000 | 10.3% |
| $25,000,000 | 10.9% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much New York income tax do you pay on $100,000?
On $100,000 of wages, New York income tax is $4,861 in 2026, an effective rate of 4.86%. The table runs from $30,000 to $300,000. The New York minimum wage 2026 page covers the low end of the pay scale.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the New York standard deduction in 2026?
The New York standard deduction is $8,000 for single filers and $16,050 for married couples filing jointly in 2026.
- Standard deduction, single
- $8,000
- Married filing jointly
- $16,050
- Personal exemption
- None
How did New York income tax change in 2026, and what changes in 2027?
New York cut its rate to 3.9% to 10.9% in 2026, from a range of 4% to 10.9% in 2025. For 2027, it is 3.8% to 10.9% (announced).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 4% | 10.9% | $8,000 | official |
| 2026 | progressive | 3.9% | 10.9% | $8,000 | official |
| 2027 | progressive | 3.8% | 10.9% | $8,000 | announced |
How does New York income tax compare with other states?
On $75,000, New York income tax ranks #9 of 42 states that tax wages, where #1 takes the most. The state income tax rates for 2026 page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Do New York cities or counties charge income tax?
The calculator includes 2 New York local income taxes: New York City (city income tax from 3.078% to 3.876% for residents of the five boroughs) and Yonkers (resident surcharge of 16.75% of New York State income tax). The New York paycheck calculator adds the one you pick.
| Locality | Kind | Resident rate | Note |
|---|---|---|---|
| New York City | city | none | City income tax from 3.078% to 3.876% for residents of the five boroughs |
| Yonkers | city | 16.75% | Resident surcharge of 16.75% of New York State income tax |
How is New York income tax withheld from a paycheck?
Employers withhold New York income tax from each paycheck, using the Form IT-2104 each employee fills in. On a $75,000 salary paid every two weeks, that is $134.05 a paycheck. New York employers withhold about $32 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- NYS-50-T-NYS (1/26) exact calculation method: wages minus a deduction allowance of $7,400 single or $7,950 married plus $1,000 per allowance, then rates that also phase in the high income recapture. Assumes Form IT-2104 with no allowances (heads of household withhold as single).
Questions people ask
How much New York tax is withheld from a bonus?
Employers can withhold New York tax on a bonus at a flat 11.7%. The return settles the actual tax on it.
Does New York tax overtime and tips?
Partly. New York has its own, narrower version of the federal deductions for overtime and tips. From 2026 New York subtracts up to $25,000 of qualified tips allowed on the federal return, which also lowers New York City and Yonkers tax. Overtime stays fully taxable.
Do 401(k) contributions lower New York income tax?
Yes. Traditional 401(k) contributions lower New York taxable wages, as they do for federal income tax.