New York income tax rates for 2026
New York has rates from 3.9% to 10.9%; for single filers the top rate of 10.9% starts above $25,000,000 of New York taxable income. Rates apply to New York taxable income: federal adjusted gross income minus New York’s own deductions and exemptions.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 3.9% | $0 – $8,500 | $0 – $17,150 | $0 – $12,800 |
| 4.4% | $8,500 – $11,700 | $17,150 – $23,600 | $12,800 – $17,650 |
| 5.15% | $11,700 – $13,900 | $23,600 – $27,900 | $17,650 – $20,900 |
| 5.4% | $13,900 – $80,650 | $27,900 – $161,550 | $20,900 – $107,650 |
| 5.9% | $80,650 – $215,400 | $161,550 – $323,200 | $107,650 – $269,300 |
| 6.85% | $215,400 – $1,077,550 | $323,200 – $2,155,350 | $269,300 – $1,616,450 |
| 9.65% | $1,077,550 – $5,000,000 | $2,155,350 – $5,000,000 | $1,616,450 – $5,000,000 |
| 10.3% | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 |
| 10.9% | Over $25,000,000 | Over $25,000,000 | Over $25,000,000 |
New York standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $8,000 | $16,050 |
| Exemption per dependent | $1,000 | $1,000 |
Deductions and exemptions reduce the income New York taxes; credits reduce the tax itself. The head-of-household standard deduction is $11,200.
How much New York income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | New York tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,563 | 3.91% | $2,620 | $4,183 | 10.5% |
| $60,000 | $2,643 | 4.41% | $5,020 | $7,663 | 12.8% |
| $80,000 | $3,723 | 4.65% | $8,770 | $12,493 | 15.6% |
| $100,000 | $4,860 | 4.86% | $13,170 | $18,030 | 18% |
| $150,000 | $8,290 | 5.53% | $24,734 | $33,024 | 22% |
| $250,000 | $15,946 | 6.38% | $51,304 | $67,250 | 26.9% |
At $100,000, for example, New York takes about $4,860 and the combined income tax bill is $18,030. Your marginal rate on the next dollar at that income is 27.9% (22% federal + 5.9% New York). These estimates apply New York’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How New York compares with neighboring states
On a $75,000 salary, a single filer pays $3,453 in New York income tax, the 42nd-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Pennsylvania | $2,303 | 3.07% | Flat 3.07% | 19 of 51 |
| Vermont | $2,426 | 3.23% | 3.35%–8.75% | 21 of 51 |
| New Jersey | $2,596 | 3.46% | 1.4%–10.75% | 28 of 51 |
| New York | $3,453 | 4.6% | 3.9%–10.9% | 42 of 51 |
| Connecticut | $3,475 | 4.63% | 2%–6.99% | 43 of 51 |
| Massachusetts | $3,530 | 4.71% | 5%; 9% over $1,107,750 | 46 of 51 |
Compare New York with Connecticut, Massachusetts, New Jersey, Pennsylvania and Vermont.
New York tax rules to know
Key points from our 2026 New York data, compiled from the official sources listed at the end of this page:
- 2026 rates per NY Tax Law 601 as amended by the FY2026 budget: the five lowest rates fall by 0.1 point in 2026 (3.9%, 4.4%, 5.15%, 5.4%, 5.9%) and by another 0.1 point in 2027 (3.8%, 4.3%, 5.05%, 5.3%, 5.8%). Bracket thresholds are fixed dollar amounts (not indexed). Married filing separately uses the single schedule; qualifying surviving spouses use the joint schedule.
- High-income rates of 9.65% (over $1,077,550 single / $2,155,350 MFJ / $1,616,450 HOH), 10.3% (over $5 million) and 10.9% (over $25 million) are extended through tax year 2032.
- Tax benefit recapture (supplemental tax): once New York AGI exceeds $107,650, the benefit of the lower brackets is phased out in $50,000 steps, so high-income filers pay their top marginal rate on all taxable income; with NY AGI over $25 million, all taxable income is taxed at 10.9%.
- Standard deductions are fixed (not indexed): $8,000 single/MFS, $16,050 MFJ/qualifying surviving spouse, $11,200 HOH, $3,100 for a single filer who can be claimed as a dependent. There is no personal exemption for the taxpayer or spouse; a $1,000 exemption is allowed per dependent.
- FY2027 budget (S.9009-C/A.10009-C, signed May 28, 2026) did not change rates. Starting in tax year 2026 it excludes up to $25,000 of qualified tip income, makes the enhanced child and dependent care credit refundable, adds the POWER energy rebate credit, and decouples New York from certain federal OBBBA provisions.
- The Empire State Child Credit rises for tax years 2026-2027 to $1,000 per child under age 4 and $500 per child age 4-16.
Local income tax: New York City residents also pay NYC personal income tax of 3.078%-3.876% on NYC taxable income (single/MFS: 3.078% up to $12,000, 3.762% to $25,000, 3.819% to $50,000, 3.876% above; MFJ thresholds $21,600/$45,000/$90,000; HOH $14,400/$30,000/$60,000). Yonkers residents pay a surcharge equal to 16.75% of net New York State tax, and nonresidents working in Yonkers pay 0.5% of wages. No other NY localities levy an income tax (the MCTMT applies only to self-employment earnings in the MTA region).
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the New York income tax rate for 2026?
New York has rates from 3.9% to 10.9% for 2026. For single filers the top rate of 10.9% applies to New York taxable income over $25,000,000. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 4.6% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,860 in New York income tax.
How much is New York income tax on $75,000?
A single filer with $75,000 in wages owes about $3,453 in New York income tax for 2026, based on New York taxable income of about $67,000. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,140. A married couple earning $150,000 would owe about $7,183 in state tax.
What is the New York standard deduction for 2026?
In our 2026 data, the New York standard deduction is $8,000 for single filers and $16,050 for married couples filing jointly ($11,200 for heads of household). For a single filer earning $75,000, New York taxable income works out to about $67,000 in our estimate. See the rules section on this page for income limits and other details.
Does New York have local income taxes?
New York City residents also pay NYC personal income tax of 3.078%-3.876% on NYC taxable income (single/MFS: 3.078% up to $12,000, 3.762% to $25,000, 3.819% to $50,000, 3.876% above; MFJ thresholds $21,600/$45,000/$90,000; HOH $14,400/$30,000/$60,000). Yonkers residents pay a surcharge equal to 16.75% of net New York State tax, and nonresidents working in Yonkers pay 0.5% of wages. This calculator does not add local taxes; see the rules section on this page for details.
How does New York income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $3,453 in New York income tax, the 42nd-lowest among the 50 states and DC. Among neighbors, Pennsylvania would take $2,303 and Massachusetts $3,530. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this New York tax estimate exact?
It is an estimate. We apply New York’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every New York subtraction, credit or phase-out, or local income taxes, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or New York’s tax agency for final numbers.