New York income tax rates and brackets for 2026: state, NYC and Yonkers
Short answer
The New York income tax rate for 2026 ranges from 3.9% to 10.9% across nine state brackets, after a 2025 law cut the five lowest rates by 0.1 point. New York City residents also pay city tax of 3.078% to 3.876%. A single filer pays 5.4% on state taxable income from $13,900 to $80,650.
- 01New York State rates, 2026
- 3.9% to 10.9% (9 brackets)
- 02NYC resident tax rates
- 3.078%, 3.762%, 3.819%, 3.876%
- 03Standard deduction
- $8,000 single; $16,050 joint; $11,200 head of household
- 04Yonkers resident surcharge
- 16.75% of net state tax
- 05Top rates 9.65% to 10.9%
- Scheduled through tax year 2032
What is the New York income tax rate?
New York State taxes residents at nine graduated rates. For tax year 2026 they are 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3% and 10.9%, published in the 2026 instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals. Most full-year residents report the tax on Form IT-201, Resident Income Tax Return.
The New York income tax rate that matters most for typical earners is 5.4%: a single filer pays it on taxable income from $13,900 to $80,650, and a joint return pays it from $27,900 to $161,550. Rates above 6.85% start only at $1,077,550 of taxable income for single filers.
New York tax brackets for 2026
| Taxable income over | But not over | Tax on lower amount | Rate on excess |
|---|---|---|---|
| $0 | $8,500 | $0 | 3.9% |
| $8,500 | $11,700 | $332 | 4.4% |
| $11,700 | $13,900 | $473 | 5.15% |
| $13,900 | $80,650 | $586 | 5.4% |
| $80,650 | $215,400 | $4,191 | 5.9% |
| $215,400 | $1,077,550 | $12,141 | 6.85% |
| $1,077,550 | $5,000,000 | $71,198 | 9.65% |
| $5,000,000 | $25,000,000 | $449,714 | 10.3% |
| $25,000,000 | and over | $2,509,714 | 10.9% |
| Rate | Married filing jointly | Head of household |
|---|---|---|
| 3.9% | $0 | $0 |
| 4.4% | $17,150 | $12,800 |
| 5.15% | $23,600 | $17,650 |
| 5.4% | $27,900 | $20,900 |
| 5.9% | $161,550 | $107,650 |
| 6.85% | $323,200 | $269,300 |
| 9.65% | $2,155,350 | $1,616,450 |
| 10.3% | $5,000,000 | $5,000,000 |
| 10.9% | $25,000,000 | $25,000,000 |
Why high earners pay close to a flat rate
New York's brackets work like the federal ones described in how tax brackets work only up to a point. Once New York adjusted gross income passes $107,650, the IT-201 instructions send you to tax computation worksheets that gradually recapture the savings from the lower brackets. At high enough income, the whole of taxable income is effectively taxed at your top bracket rate.
Did New York change rates for 2026?
Yes. Chapter 59 of the Laws of 2025 cut the rates on the five lowest brackets by 0.1 percentage point for 2026, applying to taxable income up to $215,400 for single filers and $323,200 for joint filers. The New York Tax Department describes it as a 0.2-point cut phased in over two years, fully in place for tax year 2027 and permanent after that.
| Bracket | 2025 rate | 2026 rate |
|---|---|---|
| 1st | 4% | 3.9% |
| 2nd | 4.5% | 4.4% |
| 3rd | 5.25% | 5.15% |
| 4th | 5.5% | 5.4% |
| 5th | 6% | 5.9% |
The exact 2027 rate schedule has not been published yet; expect it in the 2027 Form IT-2105 instructions. The top three rates of 9.65%, 10.3% and 10.9% are set for tax years 2021 through 2032 and are scheduled to give way to a single 8.82% top rate after 2032.
Standard deduction and exemptions
New York's standard deduction is $8,000 for single filers and married filing separately, $16,050 for joint filers and qualifying surviving spouses, and $11,200 for head of household. A single filer who can be claimed as someone else's dependent gets $3,100. Each dependent adds a $1,000 exemption on line 36 of Form IT-201.
New York starts from federal adjusted gross income and then applies its own additions and subtractions. It has no personal exemption for yourself, only for dependents. Married couples filing separately must both take the standard deduction unless both itemize on their New York returns.
NYC income tax and other local taxes
New York City charges its own resident income tax, collected on the same Form IT-201. The NYC income tax rates are 3.078%, 3.762%, 3.819% and 3.876%. For single filers the top rate starts at $50,000 of taxable income; for joint filers at $90,000; for heads of household at $60,000. Part-year city residents figure the tax on Form IT-360.1.
| Taxable income over | But not over | Tax on lower amount | Rate on excess |
|---|---|---|---|
| $0 | $12,000 | $0 | 3.078% |
| $12,000 | $25,000 | $369 | 3.762% |
| $25,000 | $50,000 | $858 | 3.819% |
| $50,000 | and over | $1,813 | 3.876% |
- Yonkers: full-year residents pay a surcharge of 16.75% of their net New York State tax. Nonresidents who earn wages in Yonkers file Form Y-203.
- MCTMT: self-employed people with more than $50,000 of net earnings allocated to the Metropolitan Commuter Transportation District owe the metropolitan commuter transportation mobility tax on IT-201.
- NYC credits: city residents may qualify for the NYC school tax credit and an NYC earned income credit, both claimed on IT-201.
Worked example: New York City resident earning $78,000
A single New York City renter earns $78,000 in wages in 2026 and has no other income or adjustments, so New York AGI is $78,000, below the $107,650 recapture threshold.
- Taxable income: $78,000 minus the $8,000 standard deduction = $70,000.
- State tax: $70,000 is in the 5.4% bracket. $586 plus 5.4% of $56,100 ($3,029.40) = $3,615.40.
- NYC tax: $1,813 plus 3.876% of $20,000 ($775.20) = $2,588.20.
- Combined state and city tax before credits: $6,203.60, about 8% of wages.
- The 2026 cut saves $70.10 here: on the 2025 schedule the state tax would have been $3,685.50.
A married couple outside the city with two children, ages 2 and 6, and New York AGI of $105,000 would have taxable income of $86,950 after the $16,050 standard deduction and $2,000 of dependent exemptions. Their 2026 state tax is $1,174 plus 5.4% of $59,050, or $4,362.70, before the Empire State child credit of up to $1,500 for those two children.
Because New York and New York City taxes are large, they often exceed the federal SALT cap for itemizers; see the SALT deduction cap for the 2026 limit. To see how New York compares with its neighbors, read New Jersey income tax rates, California tax brackets and the overview of state income tax rates.
Common questions
What is the NYC income tax rate?
New York City residents pay 3.078% to 3.876% on city taxable income, on top of New York State tax. A single filer reaches the top 3.876% rate at $50,000, a joint return at $90,000. Nonresidents who only work in the city do not pay the resident tax.
What is the New York State income tax rate on $100,000?
For a single filer with $100,000 of taxable income, the marginal rate is 5.9% for 2026. Because New York AGI would be above $107,650 only in some cases, check whether the tax computation worksheet applies; without recapture the state tax would be $4,191 plus 5.9% of $19,350, or $5,332.65.
Are New York tax rates going down in 2027?
Yes. The 2025 law phases in a 0.2-point cut on the lowest five brackets, with half in 2026 and the rest in 2027. The Tax Department has not yet published the exact 2027 schedule.
Do I pay NYC tax if I live in New Jersey and work in Manhattan?
No NYC resident tax applies, because it is based on city residence. You file a New York State nonresident return, Form IT-203, on your New York wages, and New Jersey gives a credit for the New York tax.
When do I use the New York tax table instead of the rate schedule?
Use the tax table when New York taxable income is under $65,000 and New York AGI is $107,650 or less. Use the rate schedule at $65,000 or more, and the tax computation worksheets once AGI is over $107,650.
Sources
- NYS Tax Department, Instructions for Form IT-2105 (2026) tax.ny.gov
- NYS Tax Department, 2025 Form IT-201 instructions tax.ny.gov
- NYS Tax Department, 2025 tax tables tax.ny.gov
- NYS Tax Department, Personal income tax expenditure estimates tax.ny.gov
- NYS Tax Department, Withholding tax rate changes tax.ny.gov
We check figures against these official pages. Rules change; confirm anything that affects a deadline or payment with the agency before you act.
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