New York Income
Tax Rates & Rules
New York has a progressive state income tax with rates up to 10.9%. Here's how the brackets break down.
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New York Income Tax Brackets
2025 tax year rates, most recently confirmed by the state Department of Revenue.
Single / Individual
| Taxable Income | Rate |
|---|---|
| $0 – $8,500 | 4% |
| $8,500 – $11,700 | 4.5% |
| $11,700 – $13,900 | 5.25% |
| $13,900 – $80,650 | 5.5% |
| $80,650 – $215,400 | 6% |
| $215,400 – $1,077,550 | 6.85% |
| $1,077,550 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 – $17,150 | 4% |
| $17,150 – $23,600 | 4.5% |
| $23,600 – $27,900 | 5.25% |
| $27,900 – $161,550 | 5.5% |
| $161,550 – $323,200 | 6% |
| $323,200 – $2,155,350 | 6.85% |
| $2,155,350 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Standard deduction: $8,000 (Single) / $16,050 (MFJ). New York City and Yonkers levy additional local income tax, not shown here.
Sources: NY Dept. of Taxation & Finance — 2025 Tax Tables. Last verified: August 14, 2026.
New York State uses a progressive individual income tax system in 2026 with marginal rates from 3.9% to 10.9%. New York City residents can also owe a separate city income tax, while Yonkers residents and certain nonresidents can have additional Yonkers tax obligations.
The official 2026 IT-2105 estimated-tax instructions provide the 2026 New York State rate schedules, New York City rate schedules, standard deduction amounts and estimated-tax rules. High-income taxpayers may also be subject to special tax computation worksheets and recapture calculations.
Source: 2026 New York IT-2105-I
What Are the New York State Income Tax Rates for 2026?
New York State's 2026 marginal income tax rates are 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3% and 10.9%. Filing status determines the bracket thresholds.
| Rate | Single / Married Separate | Married Joint / Qualifying Surviving Spouse | Head of Household |
|---|---|---|---|
| 3.90% | Up to $8,500 | Up to $17,150 | Up to $12,800 |
| 4.40% | $8,500 to $11,700 | $17,150 to $23,600 | $12,800 to $17,650 |
| 5.15% | $11,700 to $13,900 | $23,600 to $27,900 | $17,650 to $20,900 |
| 5.40% | $13,900 to $80,650 | $27,900 to $161,550 | $20,900 to $107,650 |
| 5.90% | $80,650 to $215,400 | $161,550 to $323,200 | $107,650 to $269,300 |
| 6.85% | $215,400 to $1,077,550 | $323,200 to $2,155,350 | $269,300 to $1,616,450 |
| 9.65% | $1,077,550 to $5,000,000 | $2,155,350 to $5,000,000 | $1,616,450 to $5,000,000 |
| 10.30% | $5,000,000 to $25,000,000 | $5,000,000 to $25,000,000 | $5,000,000 to $25,000,000 |
| 10.90% | Over $25,000,000 | Over $25,000,000 | Over $25,000,000 |
These are marginal rates. High-income taxpayers can be subject to New York tax computation worksheets that recapture some benefits of lower brackets, so the basic table alone may not produce the final tax for every taxpayer.
Source: 2026 New York State Tax Rates
How Is New York State Taxable Income Calculated?
New York begins with federal adjusted gross income then applies New York additions and subtractions to determine New York adjusted gross income.
- Start with federal adjusted gross income.
- Apply New York addition modifications.
- Apply New York subtraction modifications.
- Subtract the New York standard deduction or allowable itemized deduction.
- Subtract $1,000 for each qualifying dependent exemption.
- Determine New York taxable income.
- Apply the 2026 state tax schedule or high-income tax computation worksheet.
- Subtract qualifying New York tax credits.
Residents calculate tax on New York taxable income. Nonresidents and part-year residents use additional source-income allocation rules.
New York Standard Deduction for 2026
New York's 2026 standard deduction varies by filing status and is separate from the federal standard deduction.
| Filing Status | 2026 New York Standard Deduction |
|---|---|
| Single, can be claimed as another taxpayer's dependent | $3,100 |
| Single, cannot be claimed as another taxpayer's dependent | $8,000 |
| Married filing jointly | $16,050 |
| Married filing separately | $8,000 |
| Head of household | $11,200 |
| Qualifying surviving spouse | $16,050 |
Taxpayers who itemize can use Form IT-196 when the New York itemized deduction provides a better result. Itemized deductions can be limited when New York adjusted gross income exceeds specified levels.
Source: 2026 New York Standard Deduction Table
New York Dependent Exemption
New York allows a $1,000 exemption for each qualifying dependent when calculating New York taxable income.
New York does not provide a personal exemption for the taxpayer or spouse under this calculation. The exemption is tied to qualifying dependents.
Source: 2026 New York Estimated Tax Instructions
New York City Income Tax Rates for 2026
New York City residents pay a separate city personal income tax in addition to New York State income tax.
| NYC Rate | Single / Married Separate | Married Joint / Qualifying Surviving Spouse | Head of Household |
|---|---|---|---|
| 3.078% | Up to $12,000 | Up to $21,600 | Up to $14,400 |
| 3.762% | $12,000 to $25,000 | $21,600 to $45,000 | $14,400 to $30,000 |
| 3.819% | $25,000 to $50,000 | $45,000 to $90,000 | $30,000 to $60,000 |
| 3.876% | Over $50,000 | Over $90,000 | Over $60,000 |
New York City tax is based on city residency. It is not a statewide tax imposed on every New York taxpayer.
Source: 2026 New York City Tax Rates
Yonkers Income Tax Rules
Yonkers has separate tax rules for residents and for certain nonresidents who earn wages or net earnings from self-employment in Yonkers.
The 2026 tax materials use separate Yonkers calculations. Because the correct method depends on residency and income source, taxpayers with Yonkers exposure should use the current New York Tax Department instructions rather than applying New York City rates.
Empire State Child Credit for 2026
The Empire State Child Credit is a refundable New York State credit for eligible full-year residents with qualifying children.
| Qualifying Child Age in 2026 | Maximum Credit Before Phase-Down |
|---|---|
| Under age 4 | $1,000 per qualifying child |
| Age 4 through 16 | $500 per qualifying child |
For 2026, the credit is reduced by $16.50 for every $1,000 of federal adjusted gross income above $110,000 for married filing jointly, $75,000 for single, head-of-household or qualifying-surviving-spouse filers and $55,000 for married filing separately.
Source: Empire State Child Credit
New York State Earned Income Credit
New York's Earned Income Credit is generally equal to 30% of the taxpayer's allowable federal Earned Income Tax Credit, reduced by any applicable household credit.
The credit is fully refundable for full-year New York residents. Treatment differs for nonresidents and part-year residents.
Source: New York State Earned Income Credit
New York Pension and Annuity Income Exclusion
Qualifying taxpayers age 59½ or older can exclude up to $20,000 of qualifying pension and annuity income from New York adjusted gross income.
When both spouses receive qualifying pension income, each spouse can generally qualify for their own maximum exclusion. New York State and local government pensions as well as qualifying federal government pensions can have separate subtraction treatment.
Source: New York Information for Retired Persons
Who Must File a New York Income Tax Return?
New York residents can have a state filing requirement based on federal filing requirements, New York adjusted gross income and state-specific circumstances.
Nonresidents and part-year residents generally use Form IT-203 when they have New York-source income or meet other filing requirements. New York-source income can include wages for services performed in New York, income from property located in the state and income from a New York business or profession.
Source: New York Nonresident and Part-Year Resident Instructions
New York Withholding vs. Final Income Tax
New York paycheck withholding is a prepayment of state and applicable local income tax. Final liability is determined on the annual income tax return.
The annual calculation can differ because of New York additions, subtractions, deductions, dependent exemptions, credits, NYC residency or Yonkers rules.
For a paycheck-level estimate, use the New York Paycheck Calculator.
When Are New York Estimated Tax Payments Required?
New York generally requires estimated tax payments when a taxpayer expects to owe at least $300 of New York State, New York City or Yonkers tax after withholding, specified estimated payments and credits.
| 2026 Estimated Tax Element | New York Rule |
|---|---|
| General threshold | At least $300 expected due after specified withholding and credits |
| First installment | April 15, 2026 |
| Second installment | June 15, 2026 |
| Third installment | September 15, 2026 |
| Fourth installment | January 15, 2027 |
| General current-year safe harbor | At least 90% of 2026 tax |
| Prior-year safe harbor | Generally 100% of 2025 tax, or 110% for certain higher-income taxpayers |
Self-employed individuals in the Metropolitan Commuter Transportation District can also have Metropolitan Commuter Transportation Mobility Tax obligations when the applicable earnings thresholds are met.
Source: 2026 New York IT-2105-I
Frequently Asked Questions
What Is the Highest New York State Income Tax Rate for 2026?
The highest New York State marginal individual income tax rate is 10.9% for taxable income above $25 million.
What Is the New York Standard Deduction for a Single Filer in 2026?
It is $8,000 for a single filer who cannot be claimed as another taxpayer's dependent. A dependent single filer uses $3,100.
Does New York City Have Its Own Income Tax?
Yes. New York City residents pay a separate city income tax with marginal rates from 3.078% to 3.876%.
What Is the New York Dependent Exemption?
New York allows a $1,000 exemption for each qualifying dependent.
What Is the Empire State Child Credit for 2026?
The maximum is $1,000 for each qualifying child under age four and $500 for each qualifying child age four through sixteen, subject to income-based reduction.
Is New York Withholding the Same as Final Income Tax?
No. Withholding is a prepayment. Final tax depends on annual income, New York adjustments, deductions, credits and any applicable city or Yonkers tax.