New York income tax at a glance
The FY2026 budget cut the five lowest rates (now 3.9% to 5.9%) starting in 2026. Above $107,650 of AGI, New York “recaptures” the benefit of its lower brackets, so high earners pay a flat rate on all income; this calculator applies a simplified version of that recapture.
| Tax structure | 9 brackets, 3.9% – 10.9% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $8,000 / $16,050 |
| Tax on $75,000 (single) | $3,453 (4.60%) |
| Rank at $75,000 | 9th highest of 42 |
| Local income taxes | Yes — see below |
| State sales tax | 4% |
How New York calculates your income tax
New York starts from your federal adjusted gross income (AGI). The standard deduction is $8,000 for single filers and $16,050 for married couples filing jointly ($11,200 head of household). You also get a dependent exemption of $1,000 per dependent.
- Once AGI passes $107,650, New York phases out the benefit of the lower brackets, so the tax approaches your top marginal rate times all taxable income (simplified here over a $50,000 range).
Tax from the New York brackets = New York income tax
New York income tax brackets (2026)
Married couples filing jointly get their own, wider brackets. Rates apply only to the slice of taxable income inside each bracket.
Single filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 3.9% | $0 – $8,500 | 3.9% of taxable income |
| 4.4% | $8,501 – $11,700 | $332 + 4.4% over $8,500 |
| 5.15% | $11,701 – $13,900 | $472 + 5.15% over $11,700 |
| 5.4% | $13,901 – $80,650 | $586 + 5.4% over $13,900 |
| 5.9% | $80,651 – $215,400 | $4,190 + 5.9% over $80,650 |
| 6.85% | $215,401 – $1,077,550 | $12,140 + 6.85% over $215,400 |
| 9.65% | $1,077,551 – $5,000,000 | $71,198 + 9.65% over $1,077,550 |
| 10.3% | $5,000,001 – $25,000,000 | $449,714 + 10.3% over $5,000,000 |
| 10.9% | Over $25,000,000 | $2,509,714 + 10.9% over $25,000,000 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 3.9% | $0 – $17,150 | 3.9% of taxable income |
| 4.4% | $17,151 – $23,600 | $669 + 4.4% over $17,150 |
| 5.15% | $23,601 – $27,900 | $953 + 5.15% over $23,600 |
| 5.4% | $27,901 – $161,550 | $1,174 + 5.4% over $27,900 |
| 5.9% | $161,551 – $323,200 | $8,391 + 5.9% over $161,550 |
| 6.85% | $323,201 – $2,155,350 | $17,929 + 6.85% over $323,200 |
| 9.65% | $2,155,351 – $5,000,000 | $143,431 + 9.65% over $2,155,350 |
| 10.3% | $5,000,001 – $25,000,000 | $417,940 + 10.3% over $5,000,000 |
| 10.9% | Over $25,000,000 | $2,477,940 + 10.9% over $25,000,000 |
Head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 3.9% | $0 – $12,800 | 3.9% of taxable income |
| 4.4% | $12,801 – $17,650 | $499 + 4.4% over $12,800 |
| 5.15% | $17,651 – $20,900 | $713 + 5.15% over $17,650 |
| 5.4% | $20,901 – $107,650 | $880 + 5.4% over $20,900 |
| 5.9% | $107,651 – $269,300 | $5,564 + 5.9% over $107,650 |
| 6.85% | $269,301 – $1,616,450 | $15,102 + 6.85% over $269,300 |
| 9.65% | $1,616,451 – $5,000,000 | $107,382 + 9.65% over $1,616,450 |
| 10.3% | $5,000,001 – $25,000,000 | $433,894 + 10.3% over $5,000,000 |
| 10.9% | Over $25,000,000 | $2,493,894 + 10.9% over $25,000,000 |
New York standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $8,000 | — | $1,000 |
| Married filing jointly | $16,050 | — | $1,000 |
| Head of household | $11,200 | — | $1,000 |
Amounts before any income-based phase-outs.
New York income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | NY tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $2,103 | 4.21% | $3,820 | $3,825 | $40,252 | $3,354 |
| $50,000 | Married jointly | $1,501 | 3.00% | $1,780 | $3,825 | $42,894 | $3,575 |
| $75,000 | Single | $3,453 | 4.60% | $7,670 | $5,738 | $58,140 | $4,845 |
| $75,000 | Married jointly | $2,851 | 3.80% | $4,640 | $5,738 | $61,772 | $5,148 |
| $100,000 | Single | $4,860 | 4.86% | $13,170 | $7,650 | $74,320 | $6,193 |
| $100,000 | Married jointly | $4,201 | 4.20% | $7,640 | $7,650 | $80,509 | $6,709 |
Step by step: $75,000 single filer in New York
- Gross wages: $75,000
- Standard deduction: −$8,000
- New York taxable income: $67,000
- 3.9% on $8,500 = $331.50
- 4.4% on $3,200 = $140.80
- 5.15% on $2,200 = $113.30
- 5.4% on $53,100 = $2,867.40
- New York income tax: $3,453 — 4.60% of gross pay, with a marginal state rate of 5.4%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $16,861 and take-home pay is about $58,140 ($2,236 every two weeks).
Local income taxes in New York
New York City residents pay an additional city income tax of 3.078% to 3.876% of NY taxable income, and Yonkers residents pay a surcharge of 16.75% of their net state tax. Non-residents who work in NYC do not pay the city tax. The MCTMT applies to self-employment income in the metro area.
For a single New York City resident earning $75,000, city tax adds about $2,472 on top of $3,453 of state tax, for a combined $5,925 (7.90% of pay). Tick “I live in New York City” in the calculator to include it.
| NYC taxable income (single) | NYC rate |
|---|---|
| $0 – $12,000 | 3.078% |
| $12,000 – $25,000 | 3.762% |
| $25,000 – $50,000 | 3.819% |
| Over $50,000 | 3.876% |
Sales tax and other New York taxes
The New York state sales tax rate is 4%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,200 in state sales tax alone.
Compare New York with neighboring states
State income tax on $75,000 of wages for a single filer in New York and its neighbors. Moving to Pennsylvania would cut state income tax on this salary by about $1,151 a year, while Massachusetts would cost about $77 more.
| State | Type | Top rate | Tax on $75k | vs NY |
|---|---|---|---|---|
| New York | Graduated | 10.9% | $3,453 | — |
| Vermont | Graduated | 8.75% | $2,490 | −$963 |
| Massachusetts | Graduated | 9% | $3,530 | +$77 |
| Connecticut | Graduated | 6.99% | $3,475 | +$22 |
| New Jersey | Graduated | 10.75% | $2,596 | −$857 |
| Pennsylvania | Flat | 3.07% | $2,303 | −$1,151 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.
How to lower your New York income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts New York tax by about $540 on top of the federal savings.
- Claim state credits. Check the New York return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too — with a 10.9% top rate, timing can matter a lot.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official New York tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
New York income tax FAQ
What is the New York state income tax rate?
New York has 9 brackets ranging from 3.9% to 10.9% (figures for 2026). The top rate starts at $25,000,000 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 4.60%.
How much New York income tax do I pay on $75,000?
About $3,453 for a single filer and $2,851 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $58,140 a year.
What is the New York standard deduction?
The standard deduction is $8,000 for single filers and $16,050 for married couples filing jointly ($11,200 head of household). You also get a dependent exemption of $1,000 per dependent.
Does New York have local income taxes?
New York City residents pay an additional city income tax of 3.078% to 3.876% of NY taxable income, and Yonkers residents pay a surcharge of 16.75% of their net state tax. Non-residents who work in NYC do not pay the city tax. The MCTMT applies to self-employment income in the metro area.
Is New York a high-tax state?
On a $75,000 salary New York ranks 9 of the 42 jurisdictions that tax wages (1 = highest), near the top of the list. Among its neighbors, Pennsylvania is cheapest at $2,303.