Live in CT, Work in NYC: How Your Taxes Work in 2026
If you live in Connecticut and work in New York City, your paycheck carries New York State income tax on all of your wages and no NYC income tax, which only city residents pay. Connecticut taxes the same wages and gives you a credit for the tax paid to New York, so you owe Connecticut only the part of its tax the credit does not cover.
On a $100,000 salary with no pre-tax deductions, the New York State tax for the year is $4,860.65 and Connecticut's is $4,975, so $114.35 of Connecticut tax is left after the credit: $80.33 through withholding if your employer withholds for Connecticut, and $34.02 when you file.
Take-home pay per paycheck
$2,836.21
$73,761.74a year
Enter your salary to see your take-home pay.
- Effective tax rate
- 26.2%
- Marginal tax rate
- 35.6%
Based on 2026 IRS and New York State withholding tables.
Paycheck breakdown
| Line | Per paycheck | Per year |
|---|---|---|
| Gross pay | $3,846.15 | $100,000.00 |
| Federal income tax | $506.54 | $13,170.06 |
| Social Security | $238.46 | $6,199.97 |
| Medicare | $55.77 | $1,450.02 |
| New York State income tax | $188.26 | $4,894.77 |
| Connecticut income tax | $3.09 | $80.33 |
| NY disability insurance (SDI) | $1.20 | $31.20 |
| NY Paid Family Leave | $16.62 | $411.91 |
| Take-home pay | $2,836.21 | $73,761.74 |
$34.02 of Connecticut income tax is not withheld from your paychecks and is due when you file your return.
Connecticut vs New York City on the same pay
| Line | Live in Connecticut | Live in New York City |
|---|---|---|
| New York State tax withheld | $4,894.77 | $4,894.77 |
| New York City tax withheld | $0.00 | $3,723.20 |
| Connecticut tax withheld | $80.33 | $0.00 |
| Connecticut tax due at filing | $34.02 | $0.00 |
| Take-home per paycheck | $2,836.21 | $2,696.10 |
| Take-home a year | $73,761.74 | $70,118.87 |
Living in Connecticut leaves $3,642.87 more take-home a year than living in New York City. Connecticut then collects $34.02 more when you file your return.
Where your paycheck goes
- Take-home pay$2,836.2173.7%
- Federal income tax$506.5413.2%
- Social Security and Medicare$294.237.6%
- New York State income tax$188.264.9%
- Connecticut income tax$3.090.1%
- SDI and Paid Family Leave$17.820.5%
Paychecks through 2026
- Paychecks 1 to 24 come to $2,836.21 each.
- On paycheck 25 Paid Family Leave reaches its $411.91 yearly maximum, so take-home rises to $2,839.80.
- On paycheck 26 Paid Family Leave stops for the year and gross pay is 10 cents higher, bringing the year to the exact salary, so take-home rises to $2,852.90.
Rent you can qualify for
$2,500a month
NYC landlords ask for a yearly income of at least 40 times the monthly rent, so this is the most they approve on this pay.
What is withheld and what you owe Connecticut at filing
Your New York employer withholds New York State tax as if you lived in the state, and no NYC tax. It withholds Connecticut tax only if it has an office or does business in Connecticut, and then only the amount by which Connecticut's withholding would be higher than New York's; if it does not, you pay Connecticut through estimated payments on Form CT-1040ES. You file two returns: a New York nonresident return (Form IT-203) and a Connecticut resident return (Form CT-1040), where Schedule 2 claims the credit.
Payroll contributions follow where you work: New York SDI and Paid Family Leave come out of your pay, and Connecticut Paid Leave contributions do not.
The year's figures for salaries from $60,000 to $250,000, for a single filer with no pre-tax deductions whose employer withholds for Connecticut:
| Salary | New York State tax for the year | Connecticut tax for the year | Credit for NY tax | Withheld for CT | Due at filing |
|---|---|---|---|---|---|
| $60,000 after taxes | $2,643.40 | $2,317.50 | $2,317.50 | $0.00 | $0.00 |
| $80,000 after taxes | $3,723.40 | $3,775.00 | $3,723.40 | $19.51 | $32.09 |
| $100,000 after taxes | $4,860.65 | $4,975.00 | $4,860.65 | $80.33 | $34.02 |
| $150,000 after taxes | $8,290.90 | $8,225.00 | $8,225.00 | $0.00 | $0.00 |
| $250,000 after taxes | $15,946.62 | $15,400.00 | $15,400.00 | $0.00 | $0.00 |
How the Connecticut credit for New York tax works
Connecticut taxes all of your wages and credits the tax you pay New York on them, up to the Connecticut tax on the same income. Where Connecticut's tax comes out higher than New York's, you owe the difference; where New York's is higher, nothing more is due.
Connecticut starts from federal wages, so every pre-tax deduction New York leaves out, Connecticut leaves out too. New Jersey residents face a gap Connecticut residents do not: New Jersey taxes health premiums, FSA, HSA and transit deductions that New York excludes.
Working from home: the convenience of the employer rule
New York taxes a nonresident's pay for the days worked in New York. Days you work from home in Connecticut still count as New York days when you work at home for your own convenience rather than because your employer needs you there, so a hybrid schedule usually leaves your whole salary taxed by New York.
When your employer requires work to be done outside New York, those days come out of New York's share: give your employer Form IT-2104.1 with the percentage of your work done in New York, and New York State tax is withheld on that share of your pay.