New York income tax rates for 2026
Nine brackets from 3.9% to 10.9%, after 2026 cuts to the five lowest rates. The calculation starts from federal adjusted gross income with New York modifications. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 3.9% | $0 – $8,500 |
| 4.4% | $8,501 – $11,700 |
| 5.15% | $11,701 – $13,900 |
| 5.4% | $13,901 – $80,650 |
| 5.9% | $80,651 – $215,400 |
| 6.85% | $215,401 – $1,077,550 |
| 9.65% | $1,077,551 – $5,000,000 |
| 10.3% | $5,000,001 – $25,000,000 |
| 10.9% | Over $25,000,000 |
| Rate | Taxable income |
|---|---|
| 3.9% | $0 – $17,150 |
| 4.4% | $17,151 – $23,600 |
| 5.15% | $23,601 – $27,900 |
| 5.4% | $27,901 – $161,550 |
| 5.9% | $161,551 – $323,200 |
| 6.85% | $323,201 – $2,155,350 |
| 9.65% | $2,155,351 – $5,000,000 |
| 10.3% | $5,000,001 – $25,000,000 |
| 10.9% | Over $25,000,000 |
| Rate | Taxable income |
|---|---|
| 3.9% | $0 – $12,800 |
| 4.4% | $12,801 – $17,650 |
| 5.15% | $17,651 – $20,900 |
| 5.4% | $20,901 – $107,650 |
| 5.9% | $107,651 – $269,300 |
| 6.85% | $269,301 – $1,616,450 |
| 9.65% | $1,616,451 – $5,000,000 |
| 10.3% | $5,000,001 – $25,000,000 |
| 10.9% | Over $25,000,000 |
Married people filing separately use the single brackets.
Deductions, exemptions and credits
Before the rates apply, New York allows a standard deduction of $8,000 (single) or $16,050 (married filing jointly). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in New York
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $8,000 (standard deduction) = $67,000.00
Brackets: 3.9% × $8,500.00 + 4.4% × $3,200.00 + 5.15% × $2,200.00 + 5.4% × $53,100.00 = $3,453.00
New York income tax = $3,453.00 — an effective rate of 4.6% and a marginal rate of 5.4%.
New York income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $1,023 | 3.41% | $544 | 1.81% |
| $50,000 | $2,103 | 4.21% | $1,501 | 3% |
| $75,000 | $3,453 | 4.6% | $2,851 | 3.8% |
| $100,000 | $4,860 | 4.86% | $4,201 | 4.2% |
| $150,000 | $8,291 | 5.53% | $7,182 | 4.79% |
| $250,000 | $15,946 | 6.38% | $13,803 | 5.52% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
New York compared with nearby states
At $75,000 (single), New York ranks 10 of 51 for state income tax, where 1 is the highest.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| New York | $3,453 | 4.6% | 10.9% |
| New Jersey | $2,596 | 3.46% | 10.75% |
| Pennsylvania | $2,303 | 3.07% | 3.07% |
| Connecticut | $3,475 | 4.63% | 6.99% |
| Massachusetts | $3,530 | 4.71% | 9% |
| Vermont | $2,426 | 3.23% | 8.75% |
More about taxes in New York
- New York cut its five lowest rates by 0.1 percentage point for 2026; the top rate of 10.9% applies to income above $25 million, and above $107,650 of income the benefit of the lower brackets is gradually recaptured.
Frequently asked questions
What is the New York income tax rate for 2026?
Nine brackets from 3.9% to 10.9%, after 2026 cuts to the five lowest rates. A single filer with $75,000 of income is in the 5.4% bracket but pays an effective 4.6%, because lower slices of income are taxed at lower rates.
How much New York income tax do I pay on $75,000?
About $3,453 for a single filer — 4.6% of income — after $8,000 of standard deduction. A married couple with $150,000 owes about $7,182.
What deductions does New York allow?
New York allows a standard deduction of $8,000 (single) or $16,050 (married filing jointly). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is New York's income tax higher than its neighbors'?
At $75,000 (single), New York ranks 10 of 51 for state income tax, where 1 is the highest. Among nearby states, Pennsylvania is lowest at $2,303 and Massachusetts is highest at $3,530.
Estimates only — not tax advice. New York figures: New York State Department of Taxation and Finance, NYS-50-T-NYS (1/26) and IT-2105-I (2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.