π½ New York State Income Tax Calculator
2026 brackets, 3.9% to 10.9%, with standard deduction.
Estimated 2026 New York state income tax
Estimates for planning only, not financial advice.
New York's 2026 income tax runs from 3.9 percent to 10.9 percent across nine brackets, after the state trimmed most rates for 2026. A single filer earning $100,000 takes an $8,000 standard deduction, pays tax on $92,000 through the graduated brackets, and owes about $4,860: an effective rate under 5 percent on total income. The system is progressive, so only the dollars inside each bracket face that bracket's rate.
How to Use This Calculator
Enter your New York income and filing status. The calculator subtracts the 2026 standard deduction ($8,000 single, $16,050 joint, $11,200 head of household) and applies the graduated brackets. It covers state tax only; New York City and Yonkers add their own local income taxes on top.
Enter your New York adjusted gross income and pick your filing status.
Read the state tax, taxable income, and effective rate. Remember this excludes city tax.
For the federal side of the same paycheck, our income tax calculator estimates federal liability.
2026 New York Brackets (Single)
The 2026 schedule reflects Chapter 59 of the Laws of 2025, which trimmed the lower and middle brackets while keeping the high-income tiers. Joint filers get roughly doubled thresholds; heads of household fall in between. Above $107,650 of AGI, a supplemental tax computation recaptures some lower-bracket benefit, so very high earners should treat bracket math as approximate.
Worked Example
Single filer, $100,000 of New York income. Standard deduction $8,000 leaves $92,000 taxable. Bracket math: $8,500 at 3.9 percent is $331.50; the next $3,200 at 4.4 percent is $140.80; $2,200 at 5.15 percent is $113.30; $66,750 at 5.4 percent is $3,604.50; the final $11,350 at 5.9 percent is $669.65. Total: $4,859.75, about $4,860. Effective rate on the full $100,000 is 4.86 percent.
Reading Your Result
Your marginal rate, the tax on the next dollar, is what matters for decisions like overtime or bonuses; your effective rate is what matters for budgeting. A single filer at $100,000 faces a 5.9 percent marginal rate but a 4.86 percent effective rate. Do not let the top bracket scare you: only dollars above each threshold face the higher rate.
My rule: New York City residents must add city tax of 3.078 to 3.876 percent on top, which changes every calculation. And if you work in New York but live elsewhere, or vice versa, credits for taxes paid to other states prevent most double taxation but the paperwork is real. High earners should also model the supplemental tax above $107,650 of AGI rather than trusting simple bracket math. For take-home pay after all withholding, our paycheck calculator completes the picture.
New York's system punishes the unprepared in two specific ways: the supplemental recapture above $107,650, which claws back lower-bracket benefits through a shadow computation, and the $10,000 federal SALT cap, which makes the state tax sting twice. Model both with software, not bracket math. And if you live in the city, add the NYC tax layer: the combined marginal rate near the top is among America's highest.
Estimates for planning only, not financial advice.
Frequently Asked Questions
How is New York state income tax calculated?
New York applies graduated brackets from 3.9 to 10.9 percent to taxable income after the standard deduction ($8,000 single in 2026). Only income within each bracket is taxed at that bracket's rate. The calculator above runs the full bracket math for single, joint, and head-of-household filers.
What are the 2026 NY tax brackets?
For single filers: 3.9% to $8,500, 4.4% to $11,700, 5.15% to $13,900, 5.4% to $80,650, 5.9% to $215,400, 6.85% to $1,077,550, 9.65% to $5M, 10.3% to $25M, 10.9% above. Joint thresholds are roughly doubled. Rates were trimmed for 2026 under Chapter 59 of the Laws of 2025.
Does New York City add more income tax?
Yes. NYC residents pay an additional graduated city tax of 3.078 to 3.876 percent on top of state tax, and Yonkers has its own surcharge. The calculator covers state tax only, so city residents should add the local layer. New York City's own tax stacks on top: a city resident's combined marginal rate can exceed 14 percent.
What is the NY standard deduction for 2026?
$8,000 for single filers, $16,050 for married filing jointly, and $11,200 for heads of household. Itemizing is allowed if your deductions exceed these amounts. These figures are for 2026 under the enacted budget; confirm them if you are filing for a different year.
What is the supplemental tax above $107,650?
New York recaptures part of the lower-bracket benefit from higher earners through a special computation once NY AGI exceeds $107,650. Simple bracket math understates tax for these filers; the official tax tables or software handle the recapture. High earners should model the recapture with software: hand-computed bracket math will understate the bill.
Do I owe NY tax if I live in another state but work in NY?
Generally yes on the New York-source income, with a credit from your home state for taxes paid to New York preventing double tax in most cases. Remote workers face complex allocation rules that depend on where the work is performed.
Are Social Security benefits taxed by New York?
No. New York fully excludes Social Security benefits from state taxable income, one of the friendlier provisions for retirees. Some other retirement income also gets partial exclusions. Pensions and annuities get a $20,000 annual exclusion per person, a meaningful break for retirees.
What is the top NY tax rate?
10.9 percent on taxable income above $25 million, plus the supplemental computation effects. Combined with New York City tax, top-bracket city residents face one of the highest state-and-local income tax burdens in the country. At 10.9 percent plus NYC's 3.876 percent, the combined top rate nears 15 percent before federal tax.
Can I deduct state taxes on my federal return?
The SALT deduction is capped at $10,000 federally, so most New Yorkers cannot deduct their full state and local tax. This cap is a major reason New York's high state taxes sting more than the rates alone suggest. Congress has debated raising the SALT cap for years; plan on $10,000 until a law actually changes it.
When are NY state taxes due?
April 15 for the prior year, with quarterly estimated payments due April, June, September, and January if you will owe significantly beyond withholding. Underpayment penalties apply, so adjust withholding after big income changes. New York charges interest on underpayments from each quarterly due date, so late estimates compound the pain.