NYC Income Tax Rates and Brackets for 2026
New York City residents pay city income tax at four rates, from 3.078% to 3.876% of taxable income, on top of New York State income tax. The top rate starts at $50,000 of taxable income for single filers, $90,000 for married couples filing jointly and $60,000 for heads of household.
The NY State tax brackets add 3.9% to 10.9% on the same income, and the NYC paycheck calculator shows both on each paycheck.
NYC income tax brackets 2026
| Rate | Taxable income over | ||
|---|---|---|---|
| Single | Married filing jointly | Head of household | |
| 3.078% | $0 | $0 | $0 |
| 3.762% | $12,000 | $21,600 | $14,400 |
| 3.819% | $25,000 | $45,000 | $30,000 |
| 3.876% | $50,000 | $90,000 | $60,000 |
Each rate applies to the part of taxable income above the amount in its row, up to the amount in the next row. NYC taxable income is the same figure as your New York State taxable income.
Who pays NYC income tax
You pay NYC income tax if you live in Manhattan, Brooklyn, Queens, the Bronx or Staten Island. It applies to all of your income, including wages for work done outside the city.
If you live outside the five boroughs, you pay none of it, even with a job in the city: New York City has not taxed commuters' wages since 1999. If you live in New Jersey or Connecticut and work in NYC, you pay New York State tax on those wages but no city tax, and the same goes for Long Island and Westchester residents.
New York's other city income tax is in Yonkers, where residents pay the Yonkers income tax surcharge of 16.75% of their state tax instead of NYC tax.
Combined NY State and NYC income tax rates
A New York City resident's taxable income is taxed by both schedules at once, so each dollar pays a state rate and a city rate. Together they run from 6.978% on the first dollars to 14.776% at the top. Above $107,650 of New York AGI, the state's high-income recapture adds to the state part.
Single
| Taxable income | NY State | NYC | Combined |
|---|---|---|---|
| $0 to $8,500 | 3.9% | 3.078% | 6.978% |
| $8,500 to $11,700 | 4.4% | 3.078% | 7.478% |
| $11,700 to $12,000 | 5.15% | 3.078% | 8.228% |
| $12,000 to $13,900 | 5.15% | 3.762% | 8.912% |
| $13,900 to $25,000 | 5.4% | 3.762% | 9.162% |
| $25,000 to $50,000 | 5.4% | 3.819% | 9.219% |
| $50,000 to $80,650 | 5.4% | 3.876% | 9.276% |
| $80,650 to $215,400 | 5.9% | 3.876% | 9.776% |
| $215,400 to $1,077,550 | 6.85% | 3.876% | 10.726% |
| $1,077,550 to $5,000,000 | 9.65% | 3.876% | 13.526% |
| $5,000,000 to $25,000,000 | 10.3% | 3.876% | 14.176% |
| Over $25,000,000 | 10.9% | 3.876% | 14.776% |
Married filing jointly
| Taxable income | NY State | NYC | Combined |
|---|---|---|---|
| $0 to $17,150 | 3.9% | 3.078% | 6.978% |
| $17,150 to $21,600 | 4.4% | 3.078% | 7.478% |
| $21,600 to $23,600 | 4.4% | 3.762% | 8.162% |
| $23,600 to $27,900 | 5.15% | 3.762% | 8.912% |
| $27,900 to $45,000 | 5.4% | 3.762% | 9.162% |
| $45,000 to $90,000 | 5.4% | 3.819% | 9.219% |
| $90,000 to $161,550 | 5.4% | 3.876% | 9.276% |
| $161,550 to $323,200 | 5.9% | 3.876% | 9.776% |
| $323,200 to $2,155,350 | 6.85% | 3.876% | 10.726% |
| $2,155,350 to $5,000,000 | 9.65% | 3.876% | 13.526% |
| $5,000,000 to $25,000,000 | 10.3% | 3.876% | 14.176% |
| Over $25,000,000 | 10.9% | 3.876% | 14.776% |
Head of household
| Taxable income | NY State | NYC | Combined |
|---|---|---|---|
| $0 to $12,800 | 3.9% | 3.078% | 6.978% |
| $12,800 to $14,400 | 4.4% | 3.078% | 7.478% |
| $14,400 to $17,650 | 4.4% | 3.762% | 8.162% |
| $17,650 to $20,900 | 5.15% | 3.762% | 8.912% |
| $20,900 to $30,000 | 5.4% | 3.762% | 9.162% |
| $30,000 to $60,000 | 5.4% | 3.819% | 9.219% |
| $60,000 to $107,650 | 5.4% | 3.876% | 9.276% |
| $107,650 to $269,300 | 5.9% | 3.876% | 9.776% |
| $269,300 to $1,616,450 | 6.85% | 3.876% | 10.726% |
| $1,616,450 to $5,000,000 | 9.65% | 3.876% | 13.526% |
| $5,000,000 to $25,000,000 | 10.3% | 3.876% | 14.176% |
| Over $25,000,000 | 10.9% | 3.876% | 14.776% |
Worked example: NYC tax on a $75,000 salary
NYC taxable income is the same as New York State taxable income. For a single filer earning $75,000 with no pre-tax deductions, that is $67,000:
| Salary, with no pre-tax deductions | $75,000.00 |
|---|---|
| Less the New York standard deduction, single | $8,000.00 |
| NYC taxable income | $67,000.00 |
| Tax on the first $50,000 | $1,813.00 |
| 3.876% of the $17,000 above $50,000 | $658.92 |
| NYC tax from the 2026 schedule | $2,471.92 |
On a biweekly paycheck, $102.33 of city tax is withheld, $2,660.58 over 26 paychecks. Withholding is an estimate: credits claimed on your return and the return itself settle the difference.
NYC tax withheld from each paycheck
| Salary | NYC tax per paycheck | NYC tax a year | State and city tax a year |
|---|---|---|---|
| $50,000 | $62.02 | $1,612.52 | $3,747.89 |
| $75,000 | $102.33 | $2,660.58 | $6,145.87 |
| $100,000 | $143.20 | $3,723.20 | $8,617.97 |
| $150,000 | $224.93 | $5,848.18 | $14,386.58 |
| $250,000 | $388.39 | $10,098.15 | $26,577.74 |
Single filer living in New York City, paid every two weeks, with no pre-tax deductions.
Your employer withholds city tax with New York's NYS-50-T-NYC tables, using the New York City allowances on your Form IT-2104. A bonus paid on its own is usually withheld at a flat 4.25% for the city, on top of the state's 11.7%.