New York State Income Tax Brackets for 2026
New York State taxes 2026 income at nine rates, from 3.9% to 10.9%. Every filing status pays the same rates; only the income where each one starts is different. The five lowest rates are each 0.1 point lower than in 2025.
New York City residents pay NYC income tax of 3.078% to 3.876% on top, and the NYC paycheck calculator shows both on each paycheck.
New York State tax brackets 2026
| Rate | Taxable income over | ||
|---|---|---|---|
| Single | Married filing jointly | Head of household | |
| 3.9% | $0 | $0 | $0 |
| 4.4% | $8,500 | $17,150 | $12,800 |
| 5.15% | $11,700 | $23,600 | $17,650 |
| 5.4% | $13,900 | $27,900 | $20,900 |
| 5.9% | $80,650 | $161,550 | $107,650 |
| 6.85% | $215,400 | $323,200 | $269,300 |
| 9.65% | $1,077,550 | $2,155,350 | $1,616,450 |
| 10.3% | $5,000,000 | $5,000,000 | $5,000,000 |
| 10.9% | $25,000,000 | $25,000,000 | $25,000,000 |
Each rate applies to the part of taxable income above the amount in its row, up to the amount in the next row. Taxable income is your New York adjusted gross income less the standard deduction or itemized deductions and $1,000 for each dependent. Married people filing separately use the single brackets.
New York tax rates for 2026 compared with 2025
The rates that fell: 3.9% (was 4%), 4.4% (was 4.5%), 5.15% (was 5.25%), 5.4% (was 5.5%) and 5.9% (was 6%); the rates from 6.85% up are the same as in 2025.
The income where each bracket starts did not change.
New York standard deduction for 2026
| Filing status | Standard deduction |
|---|---|
| Single | $8,000 |
| Married filing jointly | $16,050 |
| Head of household | $11,200 |
You also take $1,000 off taxable income for each dependent.
Who pays New York State income tax
If you live in New York State, you pay on all of your income, wherever you earn it. If you live elsewhere, you pay on the income you earn in New York, such as the wages for work done in the state. People who live in New Jersey or Connecticut and work in the city pay New York State tax on those wages, and their home state credits it against its own.
Two cities add a local tax for their residents: New York City, and Yonkers, whose surcharge is 16.75% of your state tax.
Worked example: NY State tax on a $75,000 salary
A single filer earning $75,000 with no pre-tax deductions has taxable income of $67,000, which falls in the 5.4% bracket.
| Salary, with no pre-tax deductions | $75,000.00 |
|---|---|
| Less the standard deduction, single | $8,000.00 |
| Taxable income | $67,000.00 |
| Tax on the first $13,900 | $586.00 |
| 5.4% of the $53,100 above $13,900 | $2,867.40 |
| New York State tax for 2026 | $3,453.40 |
Payroll spreads the tax across the year: on a biweekly paycheck, $134.05 of state tax is withheld, $3,485.29 over 26 paychecks.
High-income recapture above $107,650
Once your New York adjusted gross income passes $107,650, New York starts taking back the benefit of its lower brackets. The extra tax phases in over the next $50,000 of income, and once it is fully in, all of your taxable income is taxed at a single rate. Above $25,000,000 of New York AGI, that rate is 10.9%.
On a $150,000 salary, New York AGI is $42,350 into the phase-in, so the recapture adds $480.25 to the tax from the rate schedule.
| Salary, with no pre-tax deductions | $150,000.00 |
|---|---|
| Taxable income after the standard deduction | $142,000.00 |
| Tax from the rate schedule | $7,810.65 |
| High-income recapture | $480.25 |
| New York State tax for 2026 | $8,290.90 |
For a single filer, the recapture is complete at $157,650 of New York AGI: from there, taxable income up to $215,400 is taxed at 5.9% from the first dollar.
Single
| Taxable income | Taxed at | Once New York AGI reaches |
|---|---|---|
| Up to $215,400 | 5.9% | $157,650 |
| $215,400 to $1,077,550 | 6.85% | $265,400 |
| $1,077,550 to $5,000,000 | 9.65% | $1,127,550 |
| Over $5,000,000 | 10.3% | $5,050,000 |
| All | 10.9% | Over $25,000,000 |
Married filing jointly
| Taxable income | Taxed at | Once New York AGI reaches |
|---|---|---|
| Up to $161,550 | 5.4% | $157,650 |
| $161,550 to $323,200 | 5.9% | $211,550 |
| $323,200 to $2,155,350 | 6.85% | $373,200 |
| $2,155,350 to $5,000,000 | 9.65% | $2,205,350 |
| Over $5,000,000 | 10.3% | $5,050,000 |
| All | 10.9% | Over $25,000,000 |
Head of household
| Taxable income | Taxed at | Once New York AGI reaches |
|---|---|---|
| Up to $269,300 | 5.9% | $157,650 |
| $269,300 to $1,616,450 | 6.85% | $319,300 |
| $1,616,450 to $5,000,000 | 9.65% | $1,666,450 |
| Over $5,000,000 | 10.3% | $5,050,000 |
| All | 10.9% | Over $25,000,000 |
New York State tax on each paycheck
| Salary | Per paycheck | A year | Share of pay |
|---|---|---|---|
| $50,000 | $82.13 | $2,135.37 | 4.3% |
| $75,000 | $134.05 | $3,485.29 | 4.6% |
| $100,000 | $188.26 | $4,894.77 | 4.9% |
| $150,000 | $328.40 | $8,538.40 | 5.7% |
| $250,000 | $633.83 | $16,479.59 | 6.6% |
Single filer paid every two weeks, with no pre-tax deductions.
Employers work out state withholding from New York's NYS-50-T tables, using your pay and the allowances on your Form IT-2104. Withholding is an estimate of the tax for the year, and your return settles the difference.
A bonus paid on its own can be withheld at the flat supplemental rate of 11.7% instead.