New York has one of the highest state income taxes — 4% to 10.9% — and NYC residents pay an additional 3.078-3.876% city tax.
New York State Tax Rates 2026
Single Filers
| Taxable Income | Rate |
|---|---|
| $0 - $8,500 | 4% |
| $8,501 - $11,700 | 4.5% |
| $11,701 - $13,900 | 5.25% |
| $13,901 - $80,650 | 5.5% |
| $80,651 - $215,400 | 6% |
| $215,401 - $1,077,550 | 6.85% |
| $1,077,551 - $5,000,000 | 9.65% |
| $5,000,001 - $25,000,000 | 10.3% |
| $25,000,001+ | 10.9% |
Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 - $17,150 | 4% |
| $17,151 - $23,600 | 4.5% |
| $23,601 - $27,900 | 5.25% |
| $27,901 - $161,550 | 5.5% |
| $161,551 - $323,200 | 6% |
| $323,201 - $2,155,350 | 6.85% |
| $2,155,351 - $5,000,000 | 9.65% |
| $5,000,001 - $25,000,000 | 10.3% |
| $25,000,001+ | 10.9% |
NYC Income Tax Rates (Additional)
NYC residents pay city tax on top of state tax:
| Taxable Income | NYC Rate |
|---|---|
| $0 - $12,000 | 3.078% |
| $12,001 - $25,000 | 3.762% |
| $25,001 - $50,000 | 3.819% |
| $50,001+ | 3.876% |
Total NYC tax rate: State (up to 10.9%) + NYC (up to 3.876%) = up to 14.776%
How Much Will I Pay in New York Tax?
State Tax Only (Non-NYC)
| Taxable Income | Single Tax | Effective Rate |
|---|---|---|
| $50,000 | $2,537 | 5.07% |
| $75,000 | $3,912 | 5.22% |
| $100,000 | $5,411 | 5.41% |
| $150,000 | $8,411 | 5.61% |
| $200,000 | $11,411 | 5.71% |
| $500,000 | $31,959 | 6.39% |
| $1,000,000 | $66,253 | 6.63% |
NYC Residents (State + City)
| Taxable Income | State Tax | NYC Tax | Total | Effective Rate |
|---|---|---|---|---|
| $50,000 | $2,537 | $1,843 | $4,380 | 8.76% |
| $75,000 | $3,912 | $2,812 | $6,724 | 8.97% |
| $100,000 | $5,411 | $3,781 | $9,192 | 9.19% |
| $150,000 | $8,411 | $5,719 | $14,130 | 9.42% |
| $200,000 | $11,411 | $7,657 | $19,068 | 9.53% |
New York Standard Deduction
| Filing Status | Standard Deduction |
|---|---|
| Single | $8,000 |
| Married Filing Jointly | $16,050 |
| Married Filing Separately | $8,000 |
| Head of Household | $11,200 |
New York’s deduction is lower than the federal standard deduction.
New York Dependent Exemption
| Exemption | Amount |
|---|---|
| Each dependent | $1,000 |
MCTMT (Metropolitan Commuter Transportation Mobility Tax)
Employers and self-employed individuals in the MTA district pay:
| Situation | Rate |
|---|---|
| Employers on payroll | 0.34% |
| Self-employed (net earnings > $50,000) | 0.34% |
Applies to NYC, Long Island, Westchester, Rockland, Dutchess, Putnam, Orange counties.
New York Capital Gains Tax
New York taxes capital gains as ordinary income (no special rate):
| Income Level | State Rate | NYC Rate | Combined |
|---|---|---|---|
| Most earners | 6-6.85% | 3.876% | 10-11% |
| $1M+ | 9.65% | 3.876% | 13.5% |
Yonkers Resident Tax
Yonkers residents pay an additional surcharge:
| Status | Rate |
|---|---|
| Resident | 16.75% of state tax |
| Nonresident (work in Yonkers) | 0.5% of wages |
Who Must File a New York Tax Return?
You must file if you’re:
- A New York resident with income above filing threshold
- A part-year resident with NY income
- A nonresident with NY source income
Filing Thresholds (2026)
| Filing Status | Gross Income |
|---|---|
| Single | $4,000+ |
| Married Filing Jointly | $4,000+ |
| Head of Household | $4,000+ |
New York Tax Credits
| Credit | Amount |
|---|---|
| Empire State Child Credit | 33% of federal child credit |
| Earned Income Credit | 30% of federal EITC |
| College Tuition Credit | Up to $400/student |
| Real Property Tax Credit | Varies (income-based) |
| Solar/Clean Energy Credit | 25% of solar installation |
NYC Credits (Additional)
| Credit | Amount |
|---|---|
| NYC School Tax Credit | $63-$125 |
| NYC Earned Income Credit | 5% of federal EITC |
| NYC Child Care Credit | 75% of federal credit |
New York Tax Deductions
Itemized Deductions Allowed
- Charitable contributions
- Medical expenses
- Real property taxes (no $10,000 limit at state level)
- Mortgage interest
Deductions NOT Allowed
- State/local taxes paid (SALT)
- 529 contributions (not deductible in NY)
New York Retirement Income
| Income Source | Taxable? |
|---|---|
| Social Security | Not taxed |
| 401(k)/IRA (first $20,000 if 59½+) | Exempt |
| 401(k)/IRA (over $20,000) | Taxed |
| Pension (government) | Exempt |
| Pension (private, first $20,000) | Exempt |
The $20,000 pension/retirement exclusion applies per person (age 59½+).
New York vs. Other High-Tax States
| State | Top Rate | Notes |
|---|---|---|
| California | 13.3% | Income over $1M |
| New York | 10.9% | Income over $25M |
| NYC | 14.776% | State + City |
| New Jersey | 10.75% | Income over $1M |
| Hawaii | 11% | Income over $200K |
NYC has the highest combined state+local income tax in the nation.
How to Reduce New York Tax
1. Maximize Retirement Contributions
Reduce taxable income with 401(k) and IRA contributions.
2. Consider Relocation
Moving just outside NYC (to NJ or CT) can reduce taxes.
3. Charitable Giving
Fully deductible on NY returns.
4. Real Property Tax Credit
Low-income homeowners and renters may qualify.
5. Leave New York (High Earners)
Many high earners move to Florida, Texas, or Nevada.
New York Residency Rules
| Factor | Resident Test |
|---|---|
| Domicile | Permanent home |
| 183-day rule | 183+ days = resident |
| Statutory residence | Maintain home + 184+ days |
New York aggressively audits residents who claim to have moved.
New York Tax Filing
| Method | Cost |
|---|---|
| NY Free File | $0 (income under $79,000) |
| Commercial software | $0-$100 |
| Tax professional | $150-$500+ |
Filing deadline: April 15
Bottom Line
New York state tax ranges from 4% to 10.9%, and NYC residents pay an additional 3.078-3.876% — making the combined rate up to 14.776%, the highest in the nation for local income tax. Most middle-income New Yorkers pay 8-10% effective combined rate. The state doesn’t tax Social Security and offers a $20,000 retirement income exclusion. For high earners, the tax burden makes leaving New York financially attractive.