New York State Income Tax Rates, Brackets, and Who Pays

New York State income tax rates run from 3.90% to 10.90% across nine progressive brackets, with the exact bracket cutoffs depending on whether you file as single, married filing jointly, or head of household. The top 10.90% rate applies only to taxable income above $25 million. If you live in New York City or Yonkers, a local income tax stacks on top of the state amount.

2026 Tax Brackets by Filing Status

The rates below apply to your New York taxable income for the 2026 tax year, which is what you calculate after subtracting deductions from your New York adjusted gross income.1New York State Senate. New York Tax Law 601 – Rate of Tax

Single Filers and Married Filing Separately

  • Up to $8,500: 3.90%
  • $8,501 to $11,700: $332 plus 4.40% of the amount over $8,500
  • $11,701 to $13,900: $473 plus 5.15% of the amount over $11,700
  • $13,901 to $80,650: $586 plus 5.40% of the amount over $13,900
  • $80,651 to $215,400: $4,191 plus 5.90% of the amount over $80,650
  • $215,401 to $1,077,550: $12,141 plus 6.85% of the amount over $215,400
  • $1,077,551 to $5,000,000: $71,198 plus 9.65% of the amount over $1,077,550
  • $5,000,001 to $25,000,000: $449,714 plus 10.30% of the amount over $5,000,000
  • Over $25,000,000: $2,509,714 plus 10.90% of the amount over $25,000,000

Married Filing Jointly and Surviving Spouses

  • Up to $17,150: 3.90%
  • $17,151 to $23,600: $669 plus 4.40% of the amount over $17,150
  • $23,601 to $27,900: $953 plus 5.15% of the amount over $23,600
  • $27,901 to $161,550: $1,174 plus 5.40% of the amount over $27,900
  • $161,551 to $323,200: $8,391 plus 5.90% of the amount over $161,550
  • $323,201 to $2,155,350: $17,928 plus 6.85% of the amount over $323,200
  • $2,155,351 to $5,000,000: $143,430 plus 9.65% of the amount over $2,155,350
  • $5,000,001 to $25,000,000: $417,939 plus 10.30% of the amount over $5,000,000
  • Over $25,000,000: $2,477,939 plus 10.90% of the amount over $25,000,000

Head of Household

  • Up to $12,800: 3.90%
  • $12,801 to $17,650: $499 plus 4.40% of the amount over $12,800
  • $17,651 to $20,900: $712 plus 5.15% of the amount over $17,650
  • $20,901 to $107,650: $879 plus 5.40% of the amount over $20,900
  • $107,651 to $269,300: $5,564 plus 5.90% of the amount over $107,650
  • $269,301 to $1,616,450: $15,101 plus 6.85% of the amount over $269,300
  • $1,616,451 to $5,000,000: $107,381 plus 9.65% of the amount over $1,616,450

    • li>$5,000,001 to $25,000,000: $433,894 plus 10.30% of the amount over $5,000,000

  • Over $25,000,000: $2,493,894 plus 10.90% of the amount over $25,000,000

How the Brackets Actually Work

The rates above are marginal, not flat. A single filer with $90,000 in taxable income doesn’t owe 5.90% on the whole amount. The first $8,500 is taxed at 3.90%, the next slice at 4.40%, and so on up the ladder, with only the income above $80,650 taxed at 5.90%. Your effective rate (total tax divided by total taxable income) ends up lower than the marginal rate for your top bracket.

The bracket tables build this in for you: each row after the first lists a dollar figure representing the tax on all income up to that bracket, then adds the marginal rate for the income above it. If you’re in the $80,651 to $215,400 range as a single filer, you owe $4,191 plus 5.90% of everything over $80,650.

New York City and Yonkers Add-Ons

Living in certain places means owing local income tax on top of the state rates. Most of the state has no local income tax, so this catches newcomers off guard.

New York City residents pay a city income tax that starts at 3.078% on the lowest bracket and climbs through several tiers. The city tax applies only to residents, not to commuters who work in the city but live elsewhere. It’s reported on the same state return, using Form IT-201, so there’s no separate city filing.2New York State Department of Taxation and Finance. New York City, Yonkers, and MCTMT

Yonkers works differently. Residents pay a surcharge equal to 15% of their net New York State tax. If your calculated state tax is $5,000, you owe an additional $750 to Yonkers. Nonresidents who earn wages in Yonkers pay a separate earnings tax of 0.50% on those wages.3New York State Department of Taxation and Finance. City of Yonkers Resident Income Tax Surcharge and Nonresident Earnings Tax

Self-employed people earning income in the New York City metropolitan area may also owe the Metropolitan Commuter Transportation Mobility Tax. The rate depends on whether your net earnings are sourced within the five boroughs or the surrounding counties.

What Income the Rates Apply To

The bracket rates apply to your New York taxable income, which is your New York adjusted gross income minus the standard or itemized deduction. New York’s standard deduction is smaller than the federal amount:4New York State Department of Taxation and Finance. 2025 Standard Deductions

  • Single: $8,000
  • Married filing jointly: $16,050
  • Head of household: $11,200
  • Single and claimed as a dependent: $3,100

You can itemize on New York Form IT-196 even if you took the standard deduction federally. New York generally follows the pre-2018 federal itemized deduction rules. If your New York adjusted gross income exceeds $100,000, the state phases out a portion of your itemized deductions on a sliding scale.

Additions and Subtractions That Change Your Base

Your New York calculation begins with federal adjusted gross income, then requires certain additions and allows certain subtractions before you get to the number the rates hit.5New York State Senate. New York Tax Law 612 – New York Adjusted Gross Income of a Resident Individual

Interest from bonds issued by other states must be added back. Municipal bond interest from New Jersey or California, tax-free federally, is taxable in New York. Interest from U.S. Treasury bonds and federal agency securities goes the other way: included federally, subtracted for New York.

Government pensions from New York State, its localities, and the federal government are fully exempt. Private pensions and annuities get a partial exclusion: if you’re 59½ or older, you can exclude up to $20,000 per year, and each spouse qualifies for their own $20,000 (an unused portion can’t transfer between spouses).6New York State Department of Taxation and Finance. Information for Retired Persons Social Security income is fully exempt from New York State tax regardless of income level.

Contributions to a New York 529 college savings plan are deductible up to $5,000 per person, or $10,000 for married couples filing jointly.

Who These Rates Apply To

Residents pay New York income tax on all their income at the rates above. A resident is someone whose permanent home (domicile) is in New York, or someone who keeps a permanent place to live in the state and spends more than 183 days there during the tax year. Active-duty military members are exempt from the 183-day statutory resident test.7New York State Department of Taxation and Finance. Income Tax Definitions

Nonresidents pay the same rates but only on income from New York sources: wages for work performed in the state, rental income from New York property, business income sourced to New York, and gains from selling New York real estate. Nonresident wage earners allocate income based on the ratio of days worked in the state to total days worked, with weekends, holidays, vacation, and sick leave excluded from the total. Any part of a day worked in New York counts as a full New York day.8New York State Department of Taxation and Finance. Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet

Part-year residents are taxed as residents for the portion of the year they lived in New York and as nonresidents for the rest.9New York State Department of Taxation and Finance. Filing Information for New York State Part-Year Residents

Remote Workers and the Convenience Rule

If you work remotely for a New York employer from a home in another state, New York’s rates may still reach you. The state’s convenience of the employer rule generally treats any day you work from home outside New York as a New York work day, unless you worked remotely out of necessity for the employer rather than personal convenience. Choosing to work from your home in Connecticut or New Jersey doesn’t reduce your New York liability unless your employer required the arrangement for a business reason.10New York State Department of Taxation and Finance. New York Tax Treatment of Nonresidents and Part-Year Residents

A home office can qualify as a “bona fide employer office” and escape the rule, but the bar is high. The clearest path is a job that requires specialized facilities the employer can’t provide at its own location but that exist at or near your home. Without that, you have to satisfy a combination of secondary factors, including the employer requiring you to maintain the home office, not providing you designated space at a regular office, and reimbursing at least 80% of your home office expenses.10New York State Department of Taxation and Finance. New York Tax Treatment of Nonresidents and Part-Year Residents

If your home state also taxes the income, it typically offers a credit for taxes paid to New York, but the credit doesn’t always cover the full overlap when New York’s rate is higher than your home state’s.