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This site is not affiliated with the IRS or any state revenue department. Information is for general educational purposes only and is not tax, legal, or financial advice. State tax brackets and rules change annually. Always confirm current figures with your state's Department of Revenue or a licensed CPA before filing. Sources: state revenue departments, Tax Foundation, IRS Publication 17. Last reviewed April 2026.
Income Tax by State›New York
NY
Graduated BracketsNYC City Tax up to 3.876%Last reviewed April 2026

New York State Income Tax 2026

New York's state top rate is 10.9% (above $25 million). The effective rate at $75,000 is approximately 5.5%. NYC residents pay an additional city tax of up to 3.876%, giving a combined rate that can exceed 14.776% for high earners.

New York 2026 Quick Facts

Tax typeGraduated (9 brackets)
Top marginal rate10.9% (above $25,000,000 single)
Effective rate at $75K~5.5%
Standard deduction (single)$8,000
Standard deduction (MFJ)$16,050
NYC city tax3.078% to 3.876% additional
Yonkers tax16.75% surcharge on state tax (residents)
Reciprocity agreementsNone currently active
Social Security taxedNo
2026 changesBrackets inflation-adjusted; rate structure unchanged

2026 New York State Income Tax Brackets

RateSingle Filer IncomeMarried Filing Jointly
4%$0 - $17,150$0 - $27,900
4.5%$17,150 - $23,600$27,900 - $43,400
5.25%$23,600 - $27,900$43,400 - $161,550
5.85%$27,900 - $161,550$161,550 - $323,200
6.25%$161,550 - $323,200$323,200 - $2,155,350
6.85%$323,200 - $2,155,350$2,155,350 - $5,000,000
9.65%$2,155,350 - $5,000,000$5,000,000 - $10,000,000
10.3%$5,000,000 - $25,000,000$10,000,000 - $25,000,000
10.9%Above $25,000,000Above $25,000,000

Source: New York Department of Taxation and Finance. Last updated April 2026.

New York State (state tax only) Effective Rate Calculator

Standard deduction: $8,000 applied before tax calculation.

Effective Rate

4.65%

State Tax Due

$3,489

Marginal Bracket

5.85%

State income tax only. Does not include federal income tax, Social Security, Medicare, or local income tax. Calculations are estimates for educational purposes. Verify with a licensed CPA before filing.

New York City Local Income Tax (2026)

NYC residents pay a city income tax on top of state income tax. NYC tax rates are graduated and applied to your New York State taxable income:

NYC RateSingle Filer IncomeCombined State + City (approx.)
3.078%$0 - $12,000~7-8% combined at this income
3.762%$12,000 - $25,000~8-9% combined
3.819%$25,000 - $50,000~9-10% combined
3.876%Above $50,000Up to 14.776% combined at top bracket

Yonkers: Yonkers residents pay a 16.75% surcharge on their New York State income tax liability (not on gross income). Non-residents who work in Yonkers pay 0.5% on wages earned there.

Non-NYC residents: If you live outside NYC but work in the city, you do not pay NYC city income tax. The tax applies only to NYC residents.

See the full local income tax guide for all US cities with local income taxes.

Retirement Income Treatment in New York

Social Security benefitsExemptNot taxed in New York
Government pension (federal, NY state, local)ExemptFully exempt from New York income tax
Military pensionExemptFully exempt
Private pension / annuityPartial$20,000 annual exclusion for those age 59.5+
401(k) and IRA withdrawalsPartial$20,000 annual exclusion for those age 59.5+
Roth IRA qualified withdrawalsExemptTax-free

What You Actually Pay: Worked Examples (State Only)

$50,000 income

State tax due$2,350
Effective rate4.7%
Marginal bracket5.25%
After state tax$47,650

$75,000 income

State tax due$4,125
Effective rate5.5%
Marginal bracket5.85%
After state tax$70,875

$100,000 income

State tax due$6,100
Effective rate6.1%
Marginal bracket5.85%
After state tax$93,900

$250,000 income

State tax due$18,000
Effective rate7.2%
Marginal bracket6.85%
After state tax$232,000

Single filer, state standard deduction ($8,000). NYC residents add the NYC city tax above.

New York Income Tax: Frequently Asked Questions

What are New York's 2026 income tax brackets?
New York has 9 brackets for single filers in 2026: 4% on income up to $17,150; 4.5% on $17,150-$23,600; 5.25% on $23,600-$27,900; 5.85% on $27,900-$161,550; 6.25% on $161,550-$323,200; 6.85% on $323,200-$2,155,350; 9.65% on $2,155,350-$5,000,000; 10.3% on $5,000,000-$25,000,000; 10.9% on income above $25,000,000.
What is NYC's local income tax rate in 2026?
New York City levies its own income tax with rates from 3.078% to 3.876% for residents. The 3.876% rate applies to income above $50,000 (single filers). Combined with New York State tax, a high earner in NYC can face a combined state plus city rate exceeding 14% (and over 14.776% for the very highest earners).
What is the Yonkers income tax?
Yonkers levies a 16.75% surcharge on your New York State income tax (not on your income directly). So if you owe $5,000 in NY state tax and live in Yonkers, you owe an additional $838 in Yonkers tax. Yonkers non-residents who work in the city pay 0.5% on wages.
Does New York tax Social Security benefits?
No. New York State does not tax Social Security benefits. New York also exempts pension income from the federal, state, and local governments, as well as military pensions. However, private-sector pensions and 401(k) withdrawals are generally taxable in New York, with a $20,000 annual exclusion for those aged 59.5 or older.
What is New York's 184-day residency rule?
New York applies a 'statutory residence' rule: if you maintain a permanent place of abode in New York and spend more than 183 days there in a year, you are treated as a New York resident for income tax purposes even if you claim domicile elsewhere. This is separate from domicile. Both tests must be considered, and New York aggressively audits high-income taxpayers claiming to have changed domicile.
Are remote workers taxed by New York?
New York applies the 'convenience of the employer' rule. If you work remotely for a New York-based employer and your remote work arrangement is for your own convenience (not a necessity of the employer), New York may tax your income as if you were working in New York. This is highly controversial and can result in double taxation. See noincometaxstates.com/convenience-of-employer-rule for the full explanation.

Sources: New York Department of Taxation and Finance (tax.ny.gov), NYC Department of Finance, Tax Foundation 2026 State Tax Guide. Data verified April 2026. Not tax advice.