New York Income Tax Rates, Brackets, and Calculator for 2026
New York has nine income tax brackets with income tax rates from 3.9% to 10.9% for 2026. Compare NY state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where New York ranks among states.
New York has nine individual income tax brackets with rates from 3.9% to 10.9% for 2026. Its progressive system generally applies each rate only to the portion of taxable income within that bracket. The same rates apply across filing statuses, but the taxable-income thresholds vary. The calculator and tables below compare New York taxes across income levels, filing statuses, and states, with examples that include the state standard deduction and tax-benefit recapture.
The New York State Legislature establishes the income tax rules, while the New York State Department of Taxation and Finance administers them and publishes the tax forms and instructions. The 2026 Form IT-2105 instructions provide the rates, brackets, and standard deductions we use in our calculations. The five lowest rates fell by 0.10 percentage points for 2026, while the four highest rates, bracket thresholds, and standard deductions remain unchanged from 2025. For calendar-year filers, federal Form 1040 series returns and New York Form IT-201 tax returns for income earned in 2026 are generally due April 15, 2027.
New York City and Yonkers taxes are additional and are excluded from the calculator results and comparisons on this page. New York's state tax-benefit recapture is included and can increase tax beyond the amount calculated from the brackets alone. It affects our joint example but not our Single example. The step-by-step calculations show how recapture changes the comparison between filing statuses.
Tax Calculator
New York Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate New York income tax for 2026. Results open in our All 50 States income tax calculator with New York highlighted. The examples below provide a starting point, showing New York income tax for a Single filer earning $50,000 to $150,000 annually. Notice that the effective tax rate rises across the income range, even when the marginal rate stays the same. New York's national rank also changes because other states calculate tax differently as income rises.
How Much Will You Pay in New York?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $2,103 | 5.4% | 4.21% | 48 |
| $75,000 | $3,453 | 5.4% | 4.60% | 43 |
| $100,000 | $4,860 | 5.9% | 4.86% | 42 |
| $125,000 | $6,532 | 5.9% | 5.23% | 43 |
| $150,000 | $8,291 | 5.9% | 5.53% | 44 |
New York ranks in the high income tax range nationally across these examples, with rankings from 42nd to 48th. At $100,000 of annual income, a Single filer pays an estimated $4,860 in New York state income tax for 2026. The marginal tax rate reached is 5.9%, while the effective tax rate is 4.86%. The state's standard deduction and income taxed in lower brackets keep the effective rate below the bracket rate.
The ranked estimates assume full-year New York residency, Single filing status, wages only, no dependents, and a taxpayer who is not claimed as another taxpayer's dependent. They include the $8,000 state standard deduction, with no other deductions, income adjustments, or tax credits. The $125,000 and $150,000 estimates also include tax-benefit recapture, which adds back part of the savings from lower brackets. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how New York income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
New York Income Tax Rates
New York's nine individual income tax rates are 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3%, and 10.9% for 2026. The same rates apply to Single, Married Filing Jointly, Married Filing Separately, and Head of Household, but the income thresholds differ. Single and Married Filing Separately use the same bracket thresholds, while Married Filing Jointly thresholds are roughly twice the Single amounts in the first four brackets. The highest two brackets begin at the same income thresholds for all filing statuses. Each rate generally applies only to the portion of taxable income within that bracket.
2026 New York Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 3.9% | $0 - $8,500 | $0 - $17,150 | $0 - $8,500 | $0 - $12,800 |
| 2 | 4.4% | $8,501 - $11,700 | $17,151 - $23,600 | $8,501 - $11,700 | $12,801 - $17,650 |
| 3 | 5.15% | $11,701 - $13,900 | $23,601 - $27,900 | $11,701 - $13,900 | $17,651 - $20,900 |
| 4 | 5.4% | $13,901 - $80,650 | $27,901 - $161,550 | $13,901 - $80,650 | $20,901 - $107,650 |
| 5 | 5.9% | $80,651 - $215,400 | $161,551 - $323,200 | $80,651 - $215,400 | $107,651 - $269,300 |
| 6 | 6.85% | $215,401 - $1,077,550 | $323,201 - $2,155,350 | $215,401 - $1,077,550 | $269,301 - $1,616,450 |
| 7 | 9.65% | $1,077,551 - $5,000,000 | $2,155,351 - $5,000,000 | $1,077,551 - $5,000,000 | $1,616,451 - $5,000,000 |
| 8 | 10.3% | $5,000,001 - $25,000,000 | $5,000,001 - $25,000,000 | $5,000,001 - $25,000,000 | $5,000,001 - $25,000,000 |
| 9 | 10.9% | $25,000,001+ | $25,000,001+ | $25,000,001+ | $25,000,001+ |
New York reduced its five lowest income tax rates by 0.10 percentage points for 2026, lowering the first rate from 4% to 3.9%. The four highest rates remain unchanged, including the top rate of 10.9%. New York does not adjust its income bracket thresholds annually for inflation, and the 2026 thresholds remain unchanged from 2025. As wages rise with inflation, more income can fall into higher brackets even when purchasing power has not increased.
New York also uses special tax computation worksheets when New York adjusted gross income exceeds $107,650, regardless of filing status. These worksheets gradually recapture some or all of the tax benefit provided by lower brackets as income increases. This tax-benefit recapture can increase the final state tax above a simple marginal-bracket calculation, even without moving into a higher bracket. The table shows the statutory rates and thresholds, while the calculator estimates include the applicable recapture.
Compare States
Compare New York to Other States
The next table compares New York with its five neighboring states, plus California and Florida, at $75,000 of annual income for a Single filer. States appear from lowest to highest state income tax, with the difference measured against New York. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage. Notice that a lower marginal tax rate does not always mean a lower state tax bill.
New York vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| Florida | $0 | −$3,453 | 0% | 0.00% | 1 |
| Pennsylvania | $2,303 | −$1,151 | 3.07% | 3.07% | 19 |
| Vermont | $2,446 | −$1,007 | 6.6% | 3.26% | 21 |
| New Jersey | $2,596 | −$857 | 5.525% | 3.46% | 28 |
| California | $2,665 | −$788 | 8% | 3.55% | 30 |
| New York | $3,453 | $0 | 5.4% | 4.60% | 43 |
| Connecticut | $3,475 | +$22 | 5.5% | 4.63% | 44 |
| Massachusetts | $3,530 | +$77 | 5% | 4.71% | 46 |
Five of the seven comparison states have lower estimated state income tax than New York. New York's $3,453 tax is close to Connecticut's and Massachusetts's, at $22 and $77 less, respectively. New York is about $857 higher than New Jersey and $1,151 higher than Pennsylvania. Florida is included as a popular comparison because it has no state income tax.
Examples
New York Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using these income amounts and the corresponding filing status.
To simplify the calculations, both examples assume full-year New York residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, we first reduce household income by the New York standard deduction to calculate taxable income. We then apply the state brackets and add tax-benefit recapture for the married couple to calculate New York state income tax. No other deductions, state additions or subtractions, or tax credits are included.
2026 New York Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $8,000 | $16,050 |
| Taxable Income | $67,000 | $133,950 |
| Tax Before Recapture | $3,453 | $6,901 |
| Tax-Benefit Recapture | $0 | $282 |
| State Income Tax | $3,453 | $7,182 |
| Effective Tax Rate | 4.60% | 4.79% |
| Marginal Tax Rate | 5.4% | 5.4% |
Looking at the table above, we can see that both households reach the same 5.4% tax bracket. The joint standard deduction and lower bracket thresholds are slightly more than twice the Single amounts. Before recapture, the joint tax is $5.20 less than the combined tax of two single filers who each earn $75,000.
The joint household's $150,000 adjusted gross income triggers tax-benefit recapture, while the Single filer's $75,000 does not. That additional tax raises the joint effective rate to 4.79%, compared with 4.60% for Single. After recapture, the joint tax is about $276.43 more than the combined tax of the two single filers. This simplified comparison shows a New York marriage penalty. Next, we will review the step-by-step calculations for each filing status.
Our examples calculate each bracket's tax directly and retain unrounded amounts through the final calculation. New York's published rate schedule uses rounded base amounts for the lower brackets, which can produce small differences in cents. Both methods produce the same whole-dollar totals shown here.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 New York standard deduction is $8,000. Subtracting it leaves $67,000 of New York taxable income. That income fills the first three brackets, with the remaining amount taxed at 5.4% in the fourth bracket. No tax-benefit recapture applies because the filer's $75,000 adjusted gross income is below the $107,650 threshold.
- New York taxable income: Subtract the state standard deduction from household income. $75,000 − $8,000 = $67,000
- Tax through the first three brackets: Apply each rate to the income within that bracket. $8,500 × 3.9% = $331.50 $3,200 × 4.4% = $140.80 $2,200 × 5.15% = $113.30 Then add the results. $331.50 + $140.80 + $113.30 = $585.60
- Tax on the fourth bracket: Subtract $13,900 from $67,000, leaving $53,100 taxed at 5.4%. $53,100 × 0.054 = $2,867.40
- Estimated New York income tax: Add the tax from the lower brackets and the fourth bracket. $585.60 + $2,867.40 = $3,453.00
To calculate the New York effective tax rate, we divide $3,453.00 of state income tax by $75,000 of household income. The result is 4.60%, rounded. The calculated state income tax is $3,453 in the comparison table.
The New York marginal tax rate is 5.4%, the rate applied to the next dollar of New York taxable income in this example. The standard deduction and income taxed in lower brackets keep the effective rate below that marginal rate.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 New York standard deduction is $16,050, leaving $133,950 of taxable income. Their adjusted gross income remains $150,000 because the standard deduction is subtracted afterward. This distinction matters because recapture uses adjusted gross income to determine how much of the lower-bracket tax benefit is added back.
- New York taxable income: Subtract the joint state standard deduction from household income. $150,000 − $16,050 = $133,950
- Tax through the first three brackets: Apply each joint rate to the income within that bracket. $17,150 × 3.9% = $668.85 $6,450 × 4.4% = $283.80 $4,300 × 5.15% = $221.45 Then add the results. $668.85 + $283.80 + $221.45 = $1,174.10
- Tax on the fourth bracket: Subtract $27,900 from $133,950, leaving $106,050 taxed at 5.4%. $106,050 × 0.054 = $5,726.70
- New York income tax before recapture: Add the tax from the lower brackets and the fourth bracket. $1,174.10 + $5,726.70 = $6,900.80
- Tax benefit from the lower brackets: Calculate the tax if all taxable income were taxed at 5.4%. $133,950 × 0.054 = $7,233.30 Subtract the tax calculated using the brackets. $7,233.30 − $6,900.80 = $332.50 The difference is the tax benefit subject to recapture.
- Tax-benefit recapture: Subtract $107,650 from adjusted gross income. $150,000 − $107,650 = $42,350 Divide by the $50,000 phase-in range and round to four decimal places. $42,350 ÷ $50,000 = 0.8470 Multiply the lower-bracket tax benefit by this fraction. $332.50 × 0.8470 = $281.6275
- Estimated New York income tax: Add recapture to the bracket tax, then round to cents. $6,900.80 + $281.6275 = $7,182.43
To calculate the New York effective tax rate, we divide $7,182.43 of state income tax by $150,000 of household income. The result is 4.79%, rounded. The calculated state income tax rounds to $7,182 in the comparison table.
The New York marginal tax rate is 5.4%, the same statutory bracket rate as the Single example. Additional income also increases recapture in this example, so the total tax increase can exceed 5.4 cents per additional dollar of wages.
Takeaway
New York Income Tax Takeaways
Effective rate is lower than the bracket rate
Our Single example at $75,000 produces an estimated $3,453 in state income tax and a 4.60% effective rate. The Married Filing Jointly example at $150,000 produces $7,182 and a 4.79% effective rate. Both remain below the 5.4% statutory marginal rate because the state standard deduction reduces taxable income and lower brackets reduce the tax on part of that income.
Recapture creates a marriage penalty
The $107,650 adjusted gross income threshold is the same for Single and Married Filing Jointly, so the joint household crosses it while the Single filer does not. Recapture adds about $282 to the joint tax, leaving the couple owing about $276.43 more than two single filers who each earn $75,000. The penalty arises even though both households reach the same 5.4% bracket.
City income tax adds to the total
If our $75,000 Single filer lives in New York City for the full year, the city's rate schedule adds about $2,472 on the same $67,000 of taxable income before city credits. Combined with the $3,453 state estimate, that is about $5,925, or 7.90% of household income, before city credits. New York City and Yonkers taxes are excluded from the state estimates and rankings on this page.
New York ranks high nationally for income tax
For Single filers earning $50,000 to $150,000, New York ranks between 42nd and 48th, with 1 representing the lowest effective rate. Its effective rate rises from 4.21% to 5.53% across that range, while its national position improves through $100,000 before worsening slightly. At $75,000, New York's estimated state tax is $22 less than Connecticut's and $77 less than Massachusetts's, but $857 more than New Jersey's and $1,151 more than Pennsylvania's. These comparisons exclude local taxes.
FAQ
Frequently Asked Questions
What is the New York income tax rate for 2026?
New York has nine state individual income tax rates for 2026: 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3%, and 10.9%. The same rates apply across filing statuses, but the taxable-income thresholds differ.
Did New York income tax rates decrease for 2026?
Yes. New York reduced its five lowest state income tax rates by 0.10 percentage points for 2026. The former rates of 4%, 4.5%, 5.25%, 5.5%, and 6% decreased to 3.9%, 4.4%, 5.15%, 5.4%, and 5.9%. The 6.85%, 9.65%, 10.3%, and 10.9% rates remain unchanged, and the bracket thresholds did not change for 2026.
How much is New York income tax on $75,000?
A Single filer earning $75,000 in wages owes an estimated $3,453 in New York state income tax for 2026, an effective rate of 4.60%. The $8,000 state standard deduction leaves $67,000 of taxable income, which reaches the 5.4% bracket. No tax-benefit recapture applies because adjusted gross income is below $107,650.
This estimate assumes full-year residency, no dependents, and a taxpayer under age 65 who is not blind or claimed as a dependent. No other deductions, state adjustments, or tax credits are included. Federal, payroll, and local taxes are excluded.
How much is New York income tax on $150,000?
A married couple filing jointly with $150,000 in combined wages owes an estimated $7,182 in New York state income tax for 2026, an effective rate of 4.79%. The $16,050 joint state standard deduction leaves $133,950 of taxable income, which reaches the 5.4% bracket. The estimate includes $281.63 in tax-benefit recapture, bringing the calculated tax to $7,182.43 before rounding to whole dollars.
This estimate assumes each spouse earns $75,000, full-year residency, no dependents, and both spouses under age 65 who are not blind or claimed as dependents. No other deductions, state adjustments, or tax credits are included. Federal, payroll, and local taxes are excluded.
Does New York have a millionaires tax?
New York's highest income tax brackets are often called a millionaires tax. These rates are part of the regular state income tax schedule, rather than a separate surtax. The 9.65% rate begins above $1,077,550 for Single and Married Filing Separately taxpayers, above $2,155,350 for joint filers, and above $1,616,450 for Head of Household taxpayers. Higher state rates of 10.3% and 10.9% begin above $5 million and $25 million for every filing status.
Does the New York income tax rate include local taxes?
No. New York City residents may owe a separate city income tax with rates from 3.078% to 3.876%. Yonkers residents may owe a surcharge based on their New York State tax, while nonresidents with Yonkers earnings may owe the Yonkers nonresident earnings tax. These local taxes are excluded from the calculator estimates and state rankings on this page.
What is the New York tax benefit recapture?
New York's tax-benefit recapture adds back some or all of the tax savings provided by lower brackets. Special tax computation worksheets apply when New York adjusted gross income exceeds $107,650, with the calculation depending on filing status and taxable income. In our $150,000 Married Filing Jointly example, recapture adds about $282 to the state income tax even though the household remains in the 5.4% bracket.
What is the New York standard deduction for 2026?
New York's standard deduction amounts for 2026 are:
- Single: $8,000
- Married Filing Jointly: $16,050
- Married Filing Separately: $8,000
- Head of Household: $11,200
- Qualifying Surviving Spouse: $16,050
A Single taxpayer who can be claimed as another taxpayer's dependent uses a standard deduction of $3,100. Taxpayers may instead claim eligible New York itemized deductions using Form IT-196. Married Filing Separately taxpayers and their spouses must generally both claim the standard deduction unless both choose to itemize deductions on their New York returns.
Does New York have a personal exemption?
No. New York does not have a personal exemption deduction or personal exemption credit for the taxpayer or spouse for 2026.
Does New York have a dependent exemption?
Yes. New York provides a $1,000 exemption for each qualifying dependent for 2026. The exemption reduces New York taxable income before the state tax is calculated. It is claimed for qualifying dependents, not for the taxpayer or spouse.
Does New York have an Earned Income Tax Credit?
Yes. The New York State earned income credit is generally equal to 30% of the federal earned income credit, reduced by any New York household credit used. The credit is fully refundable for full-year residents, partially refundable for part-year residents, and nonrefundable for nonresidents. A taxpayer must qualify for and claim the federal earned income credit and file Form IT-215 with the New York return. Taxpayers claiming the federal credit with qualifying children may also need Schedule EIC.
Does New York have a Child Tax Credit?
Yes. New York's refundable Empire State Child Credit provides up to $1,000 for each qualifying child under age four and up to $500 for each qualifying child ages four through 16 for 2026. Age is determined on December 31 of the tax year. The credit begins to phase out when federal adjusted gross income exceeds $110,000 for Married Filing Jointly, $75,000 for Single, Head of Household, or Qualifying Surviving Spouse, and $55,000 for Married Filing Separately. Full-year New York residents claim the credit on Form IT-213.
What is the New York Child and Dependent Care Credit?
New York's Child and Dependent Care Credit helps offset qualifying care expenses for taxpayers who qualify for the federal credit, whether or not they claim it. The amount depends on New York adjusted gross income, the number of qualifying people, and qualified care expenses. The credit is fully refundable for full-year residents, partially refundable for part-year residents, and nonrefundable for nonresidents.
What is the New York State household credit?
The nonrefundable household credit may be available to taxpayers who cannot be claimed as another person's dependent. A Single taxpayer must generally have federal adjusted gross income of $28,000 or less, while most other filing statuses must have federal adjusted gross income of $32,000 or less. The credit amount depends on filing status, income, and the number of taxpayers and dependents counted in the calculation. Married Filing Separately taxpayers use the spouses' combined federal adjusted gross income to determine eligibility.
References:
- 2026 Instructions for Form IT-2105 (PDF). New York State Department of Taxation and Finance. Page 2 lists the standard deductions, pages 3-8 explain tax-benefit recapture, and page 10 supplies the state and New York City rate schedules used in the examples. Retrieved October 20, 2026.
- Tax Law Section 601: Imposition of Tax. New York State Legislature. Establishes the filing-status rate schedules, including the 2026 reductions in the five lowest rates, and the supplemental tax that recaptures lower-bracket benefits. Retrieved October 20, 2026.
- Senate Bill S3009C: 2025 Revenue Legislation. New York State Senate. Documents the rate reductions and expanded Empire State Child Credit enacted through companion Assembly Bill A3009 as Chapter 59 of the Laws of 2025. Retrieved October 20, 2026.
- Tax Law Section 614: New York Standard Deduction and Section 616: New York Exemptions. New York State Legislature. Section 614(f) retains the deduction adjustments through 2017 rather than providing ongoing annual indexing. Section 616 establishes the $1,000 dependent exemption. Use the 2026 IT-2105 instructions for the current deduction amounts. Retrieved October 20, 2026.
- 2025 Instructions for Form IT-201, Full-Year Resident Income Tax Return. New York State Department of Taxation and Finance. Lines 34-36 explain deduction choices and dependent exemptions. Line 40 and its tables explain the household credit, including the combined-income rule for married taxpayers filing separately. The examples use the separately published 2026 rate schedules. Retrieved October 20, 2026.
- Summary of 2025 Corporation Tax and Personal Income Tax Changes. New York State Department of Taxation and Finance. Identifies the enacted Empire State Child Credit expansion and distinguishes the 2025 amounts from the increased credit for children ages four through 16 in 2026 and 2027. Retrieved October 20, 2026.
- Earned Income Credit (New York State). New York State Department of Taxation and Finance. Explains the credit based on 30% of the federal EITC, the household-credit reduction, federal claim requirement, and refundability by residency status. Retrieved October 20, 2026.
- Empire State Child Credit. New York State Department of Taxation and Finance. Confirms the 2026 maximums of $1,000 for qualifying children under four and $500 for ages four through 16, year-end age determination, full-year residency requirement, and income phaseout thresholds. Retrieved October 20, 2026.
- Child and Dependent Care Credit (New York State). New York State Department of Taxation and Finance. Explains federal credit eligibility, the income and qualifying-expense factors used in the calculation, and full, partial, or nonrefundable treatment by residency status. Retrieved October 20, 2026.
- New York State Household Credit. New York State Department of Taxation and Finance. Lists the $28,000 Single and $32,000 other-status income limits, dependent-status restriction, and nonrefundable treatment. Retrieved October 20, 2026.
- New York City, Yonkers, and MCTMT. New York State Department of Taxation and Finance. Explains the separate New York City resident tax, Yonkers resident surcharge, and Yonkers nonresident earnings tax excluded from the state calculator results. Retrieved October 20, 2026.
- Tax Law Section 651: Returns and Liabilities. New York State Legislature. Establishes the general state return deadline as the fifteenth day of the fourth month after the tax year ends, supporting the April 15, 2027 date for calendar-year 2026 returns. Retrieved October 20, 2026.
- Topic 301: When, How and Where to File. Internal Revenue Service. Explains the general April 15 federal filing deadline for calendar-year taxpayers and weekend and holiday exceptions. Retrieved October 20, 2026.