Quick answer: New York has nine brackets. For 2025 they run from 4% to 10.9%, and for 2026 the bottom five each drop 0.1 point. Subtract the standard deduction ($8,000 single, $16,050 married filing jointly) and tax each slice of income at its own rate. NYC and Yonkers tax is extra.
How the NY state tax calculator works
NY tax = Σ (income in each bracket × that bracket's rate)Taxable income = income − standard deductionNew York uses progressive brackets, so you do not pay your top rate on every dollar, only on the dollars inside that bracket. The standard deduction comes off first, per the NY Department of Taxation and Finance. The deductions are not indexed for inflation.
Worked example: single filer, $75,000
$75,000 income, single, 2025 tax year
- Taxable: $75,000 − $8,000 = $67,000
- 4% on $8,500 = $340.00
- 4.5% on $3,200 = $144.00
- 5.25% on $2,200 = $115.50
- 5.5% on $53,100 = $2,920.50
Result: $3,520 (4.69% effective)
At 2026 rates the same income owes $3,453, which is $67 less.
New York state tax brackets, 2025 tax year
| Rate | Single / MFS | Married jointly | Head of household |
|---|---|---|---|
| 4% | $0 – $8,500 | $0 – $17,150 | $0 – $12,800 |
| 4.5% | $8,500 – $11,700 | $17,150 – $23,600 | $12,800 – $17,650 |
| 5.25% | $11,700 – $13,900 | $23,600 – $27,900 | $17,650 – $20,900 |
| 5.5% | $13,900 – $80,650 | $27,900 – $161,550 | $20,900 – $107,650 |
| 6% | $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 – $5M | $2,155,350 – $5M | $1,616,450 – $5M |
| 10.3% | $5M – $25M | $5M – $25M | $5M – $25M |
| 10.9% | Over $25M | Over $25M | Over $25M |
Standard deductions: $8,000 single and married filing separately, $16,050 married filing jointly, $11,200 head of household.
What changes for the 2026 tax year
New York’s FY2026 budget cut the bottom five rates by 0.1 percentage point each. Thresholds and the top four rates stay the same.
| Bracket | 2025 rate | 2026 rate |
|---|---|---|
| Lowest | 4% | 3.9% |
| Second | 4.5% | 4.4% |
| Third | 5.25% | 5.15% |
| Fourth | 5.5% | 5.4% |
| Fifth | 6% | 5.9% |
| Top four | 6.85% – 10.9% | Unchanged |
What about New York City and Yonkers tax?
New York City residents pay city income tax on top, at resident rates of roughly 3.078% to 3.876%. Yonkers residents pay a surcharge worked out as a percentage of state tax. Nonresidents and part-year residents allocate income on Form IT-203.
Who uses a NY state tax calculator
- Employees checking paycheck withholding.
- Freelancers setting aside quarterly state tax.
- Job seekers comparing a New York offer.
- People moving to or from New York.
Frequently asked questions
What are the New York state income tax rates for 2026?
For income earned in 2026 the nine brackets run from 3.9% to 10.9%. The bottom five rates each fell 0.1 point from the 2025 schedule of 4% to 10.9%. The calculator lets you pick either year.
What is the New York standard deduction?
$8,000 for single filers and married filing separately, $16,050 for married filing jointly and $11,200 for head of household. The amounts are not indexed for inflation and are unchanged for 2026.
Does this calculator include New York City tax?
No. It estimates state income tax only. New York City and Yonkers residents owe a separate local tax on top.
How much is NY state tax on $75,000?
A single filer has $67,000 taxable after the $8,000 standard deduction, which gives $3,520 at 2025 rates or $3,453 at 2026 rates, before credits.
Is New York a high-tax state?
The top rate of 10.9% is among the highest in the country, but it only applies above $25 million. Most filers’ taxable income falls in the 4% to 6% brackets.
Do nonresidents pay New York state tax?
Yes, on New York source income. Nonresidents and part-year residents use the same brackets but allocate income on Form IT-203.
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Accuracy note: Brackets, standard deductions and the 2026 rate cut are checked against the New York State Department of Taxation and Finance. This excludes credits, itemized deductions and local tax, and is not tax advice.
Content Lead, Anchor AI Tools, California, USA. Spotted an error? Email hello@anchoraitools.com and it will be checked and corrected. See our editorial standards.