Every New York income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 3.9% | $0 | $8,500 | $332 |
| 4.4% | $8,500 | $11,700 | $472 |
| 5.15% | $11,700 | $13,900 | $586 |
| 5.4% | $13,900 | $80,650 | $4,190 |
| 5.9% | $80,650 | $215,400 | $12,140 |
| 6.85% | $215,400 | $1,077,550 | $71,198 |
| 9.65% | $1,077,550 | $5,000,000 | $449,714 |
| 10.3% | $5,000,000 | $25,000,000 | $2,509,714 |
| 10.9% | $25,000,000 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your New York taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Slide to explore — or type an exact amount; typing is never limited by the slider.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | New York tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,535 | 5.1% | 5.4% |
| $75,000 | $3,885 | 5.2% | 5.4% |
| $100,000 | $5,332 | 5.3% | 5.9% |
| $150,000 | $8,282 | 5.5% | 5.9% |
Figure B How the $100,000 tax is built — slice by slice
$8,500 at 3.9% = $332 · $3,200 at 4.4% = $141 · $2,200 at 5.15% = $113 · $66,750 at 5.4% = $3,605 · $19,350 at 5.9% = $1,142. Effective rate 5.3%; the top slice is taxed at 5.9%.
For 2026, New York’s brackets carry the 0.1-point rate cut enacted in 2025 across the bottom five brackets (the first bracket is 3.9%, not 4.0%). The standard deduction is unchanged at $8,000 (single) / $16,050 (joint), the top rate stays 10.9% above $25 million of taxable income, and New York City’s resident schedule is unchanged since 2017.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about New York.
Residents of the five boroughs pay NYC income tax of 3.078% to 3.876% on top of state tax, applied to the same New York taxable income. On a $100,000 salary (single) the city layer alone is $3,441. Use the "New York City resident" switch on this page to include it. Yonkers instead charges a surcharge of 16.75% of your state tax (not modelled here).
Source: NYC Comptroller / NYS Tax Department resident schedules.
New York's tax-benefit recapture phases out the benefit of the lower brackets as income rises past $107,650 (single), so top earners effectively pay close to their top rate on most income. This calculator applies the published schedules without recapture, which can understate tax at very high incomes — treat six-figure-plus results as the floor, not the ceiling.
Source: NYS Tax Department, tax benefit recapture (Form IT-558 / IT-201 instructions).
New York's standard deduction is $8,000 for single filers — barely half the federal $16,100. Mortgage interest, charitable giving and NYC property taxes often make itemising (Form IT-196) worth more in New York than in most states.
Source: NYS Tax Department.
New York does not tax Social Security benefits, and up to $20,000 of pension and annuity income is excluded for taxpayers aged 59½ and over. Neither changes a wage earner's paycheck, but both matter when comparing retirement take-home across states.
Source: NYS Tax Department.
Eight brackets from 3.9% to 10.9%. The first $8,500 of taxable income (single) is taxed at 3.9%; the 10.9% rate applies only above $25,000,000. The standard deduction is $8,000 single and $16,050 for joint filers. The full table is on our New York tax brackets page.
Living outside New York City, as a single filer: $4,860 of state income tax, plus $13,170 federal and $7,650 of Social Security and Medicare — take-home pay of $74,320. In New York City you would pay $3,441 more in city tax, keeping $70,879.
City residents pay 3.078% to 3.876% on their New York taxable income. On a $100,000 single-filer salary that is $3,441 a year — roughly $132 per bi-weekly paycheck — on top of state and federal tax.
No. Social Security benefits are fully exempt from New York State (and City) income tax, and the first $20,000 of pension or annuity income is excluded from age 59½.
Form IT-2104, the Employee’s Withholding Allowance Certificate. New York City residents complete the city section of the same form. File a new one when you marry, have a child, or take a second job.
Only two: New York City’s resident tax and Yonkers’ surcharge (16.75% of your state tax, for residents; 1.75% of earnings-based equivalent for nonresident commuters is a different regime — neither is modelled here). No other city or county in the state taxes wages.
New York income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $8,000 standard deduction, worked examples and a find-your-bracket tool.
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Every New York income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in New York (single filer, 2026), the slice-by-slice tax is $5,331.75 — the top slice is taxed at 10.9%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $8,000 standard deduction comes off first, which is what the companion income calculator works through.
New York taxes income in 9 bands from 3.9% to 10.9%. The standard deduction is $8,000.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Eight brackets from 3.9% to 10.9%. The first $8,500 of taxable income (single) is taxed at 3.9%; the 10.9% rate applies only above $25,000,000. The standard deduction is $8,000 single and $16,050 for joint filers. The full table is on our New York tax brackets page.
Living outside New York City, as a single filer: $4,860 of state income tax, plus $13,170 federal and $7,650 of Social Security and Medicare — take-home pay of $74,320. In New York City you would pay $3,441 more in city tax, keeping $70,879.
City residents pay 3.078% to 3.876% on their New York taxable income. On a $100,000 single-filer salary that is $3,441 a year — roughly $132 per bi-weekly paycheck — on top of state and federal tax.
No. Social Security benefits are fully exempt from New York State (and City) income tax, and the first $20,000 of pension or annuity income is excluded from age 59½.
Form IT-2104, the Employee’s Withholding Allowance Certificate. New York City residents complete the city section of the same form. File a new one when you marry, have a child, or take a second job.
Only two: New York City’s resident tax and Yonkers’ surcharge (16.75% of your state tax, for residents; 1.75% of earnings-based equivalent for nonresident commuters is a different regime — neither is modelled here). No other city or county in the state taxes wages.
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