Rochester, NY has no local income tax, so the only income tax rate that applies to your earnings as a Rochester resident is the New York State rate. For 2026, state rates run from 3.9% on the lowest bracket up to 10.9% on taxable income above $25 million, with most Rochester filers landing in the 5.4% or 5.9% brackets.
Rochester Has No City Income Tax
The City of Rochester does not levy a personal income tax. Its official tax rate schedule covers property taxes, water charges, and refuse fees, but nothing tied to income.1City of Rochester, New York. Tax Rates Whether you live inside city limits or commute in for work, no portion of your paycheck goes to a Rochester-specific income tax.
That is a real distinction within New York. New York City residents pay a local income tax with rates up to 3.876%, and Yonkers imposes its own surcharge. Rochester residents avoid that extra layer. Your income tax obligation starts and ends at the state level.
New York State Income Tax Brackets for 2026
New York uses a progressive system: income is sliced into brackets, and each slice is taxed at its own rate. The 2026 schedule has nine brackets, starting at 3.9% and topping out at 10.9%. The top rate applies only to taxable income above $25 million, so almost no Rochester filer will see it. The rates and thresholds below apply to taxable years beginning after 2025 and before 2027. The three highest-income surcharge rates (9.65%, 10.3%, and 10.9%) are set to remain in effect through the end of 2027.2New York State Senate. New York Tax Law TAX 601 – Imposition of Tax
Single Filers, Married Filing Separately, and Estates and Trusts
- Up to $8,500: 3.9% of taxable income
- $8,501 to $11,700: $332 plus 4.4% 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 5.4% of the amount over $13,900
- $80,651 to $215,400: $4,191 plus 5.9% 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 10.3% of the amount over $5,000,000
- Over $25,000,000: $2,509,714 plus 10.9% of the amount over $25,000,000
Married Filing Jointly and Surviving Spouses
- Up to $17,150: 3.9% of taxable income
- $17,151 to $23,600: $669 plus 4.4% 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 5.4% of the amount over $27,900
- $161,551 to $323,200: $8,391 plus 5.9% 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 10.3% of the amount over $5,000,000
- Over $25,000,000: $2,477,939 plus 10.9% of the amount over $25,000,000
A quick illustration: a single Rochester resident with $75,000 in New York taxable income owes $586 on the first $13,900, plus 5.4% on the remaining $61,100. Total state tax: about $3,885, or an effective rate of roughly 5.2%. The headline top rates are far removed from what a typical wage earner actually pays.
Standard Deduction Sets Your Taxable Income
The bracket applies to your New York taxable income, not your gross pay. Most filers get there by claiming the state standard deduction rather than itemizing. For 2026, the New York standard deduction is $8,000 for single filers and heads of household, and $16,050 for married couples filing jointly. Both figures sit well below the federal standard deduction, which is why the state tax bill can surprise people who assume the two match.
Who Counts as a New York Resident
How much of your income New York can reach depends on your residency status, and there are two ways to be pulled in.
Domicile is where you keep your permanent home and intend to return. You can own property in more than one state, but only one place is your domicile at a time. The state weighs where your family lives, where you keep personal belongings, and where your primary business connections sit. If Rochester is your domicile, New York taxes all of your income from every source, including wages earned in other states, investment returns, and retirement distributions.
You can also be classified as a statutory resident even if your domicile is elsewhere. That happens when you maintain a permanent place to live in New York and spend 184 days or more here during the tax year. Any part of a day counts as a full day.3New York State Department of Taxation and Finance. Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York State Personal Income Tax Statutory residents are taxed on all their income the same way domiciliaries are.
Non-residents who earn money from New York sources, such as wages from a job physically performed in the state or rental income from Rochester property, owe state tax only on that New York-sourced income.3New York State Department of Taxation and Finance. Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York State Personal Income Tax The distinction matters most for people who split the year between Rochester and another state.
Filing Your New York Return
Full-year Rochester residents file Form IT-201, the resident income tax return.4New York State Department of Taxation and Finance. Form IT-201, Resident Income Tax Return Part-year residents and non-residents with New York income use Form IT-203 instead. E-filing is the fastest route, though paper filing is still accepted.5New York State Department of Taxation and Finance. Enhanced Form IT-201, Resident Income Tax Return
The filing deadline for 2025 tax year returns is April 15, 2026. You can request an extension by that same date, but an extension to file is not an extension to pay: any tax owed is still due April 15.6New York State Department of Taxation and Finance. Filing Due Dates
Other Rochester Taxes That Aren’t Income Tax
The absence of a city income tax does not mean living in Rochester is tax-free. Property tax is the primary revenue source for the city and the Rochester City School District. For the 2025-26 fiscal year, the combined homestead rate is $11.296 per $1,000 of assessed value ($4.127 city, $7.169 school). Non-homestead properties carry a combined rate of $23.865 per $1,000.1City of Rochester, New York. Tax Rates Retail purchases in Monroe County carry a combined 8% sales tax, split evenly between the 4% state rate and a 4% county rate.7Monroe County, NY. Finance Groceries, prescription drugs, and clothing items under $110 are exempt from the state portion. None of these are income taxes, but they belong in any honest picture of what Rochester residents pay.