New York tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 3.9% – 10.9% |
| Standard deduction | Single $8,000 · Married filing jointly $16,050 · Head of household $11,200 · Married filing separately $8,000 |
| Personal exemption | Single $0 · Married filing jointly $0 · Head of household $0 · per dependent $1,000 — a deduction from income |
| Federal income tax deduction | Not allowed |
| High-income recapture (single filers) | AGI over $107,650: tax moves toward 5.9% of all taxable income, phased in over the next $50,000 of AGI; taxable income over $215,400: $567 plus up to $2,047 more, phased in over $50,000 of AGI above $215,400; taxable income over $1,077,550: $2,614 plus up to $30,172 more, phased in over $50,000 of AGI above $1,077,550; taxable income over $5,000,000: $32,786 plus up to $32,500 more, phased in over $50,000 of AGI above $5,000,000; AGI over $25,000,000: 10.9% of all taxable income. |
| Employee payroll taxes | State Disability Insurance (SDI), Paid Family Leave (PFL) |
| Local income taxes | Yes — 3 in our data |
Phase-outs, income tables and recapture use your federal adjusted gross income as the income measure; the state’s own definition of income can differ slightly.
New York income tax brackets 2026
Rates apply to New York taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 3.9% | $0 | $0 | $0 | $0 |
| 4.4% | $8,500 | $17,150 | $12,800 | $8,500 |
| 5.15% | $11,700 | $23,600 | $17,650 | $11,700 |
| 5.4% | $13,900 | $27,900 | $20,900 | $13,900 |
| 5.9% | $80,650 | $161,550 | $107,650 | $80,650 |
| 6.85% | $215,400 | $323,200 | $269,300 | $215,400 |
| 9.65% | $1,077,550 | $2,155,350 | $1,616,450 | $1,077,550 |
| 10.3% | $5,000,000 | $5,000,000 | $5,000,000 | $5,000,000 |
| 10.9% | $25,000,000 | $25,000,000 | $25,000,000 | $25,000,000 |
New York employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|---|---|---|
| State Disability Insurance (SDI) Employee contribution: 0.5% of wages but no more than $0.60/week ($31.20/year) per WCL §209. Cap applies to all wages above $120/week. This statutory cap has not been updated since the 1970s. Some accepted voluntary plans allow higher employee contributions by agreement. | 0.5% | No cap | $31.20 |
| Paid Family Leave (PFL) 2026 employee contribution rate: 0.432% of gross wages each pay period. Annual maximum contribution: $411.91. No stated SS-cap wage base; contributions stop when the annual maximum is reached. The annual maximum equals the NYSAWW ($1,833.63/week) × 52 × 0.432%. Set by NY DFS Decision effective Jan 1, 2026. | 0.432% | No cap | $411.91 |
Local income taxes in New York
New York City levies a resident income tax using four progressive brackets. Yonkers levies a resident income tax surcharge (a percentage of NY State income tax liability) and a separate nonresident earnings tax on wages earned within Yonkers. NYC tax applies only to NYC residents; nonresidents working in NYC owe no NYC income tax. All taxes use New York State taxable income as the starting base. Basis: state taxable income; applies to NYC residents (all income); Yonkers residents; nonresidents with Yonkers earnings.
| Jurisdiction | Resident rate | Nonresident rate |
|---|---|---|
| New York City – resident income tax NYC residents only | Graduated | — |
| Yonkers – resident income tax surcharge Yonkers residents | 16.75% of state tax | — |
| Yonkers – nonresident earnings tax nonresidents for wages earned in Yonkers | 0.5% of wages | — |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions and no local tax.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| New York income tax | $112.04 | $2,913 |
| State Disability Insurance (SDI) | $1.20 | $31 |
| Paid Family Leave (PFL) | $10.80 | $281 |
| Take-home pay | $1,968.56 | $51,183 |
Effective tax rate 21.3%; tax on the next dollar earned 25.5%. New York taxable income is $57,000. Adding New York City – resident income tax local tax would cost $2,084 a year.
Second example: $120,000, married filing jointly, two children
Take-home $99,482 a year ($3,826.23 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, New York income tax $5,255, state payroll taxes $443.
How the New York estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the New York standard deduction for your filing status. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the brackets.
- If your AGI is high enough, add the recapture that phases out the benefit of the lower brackets (see the summary above).
- Add State Disability Insurance (SDI) and Paid Family Leave (PFL) on wages after Section 125 deductions, up to each program’s wage base or annual cap.
- If you pick a locality, add local tax on state taxable income.
- Divide the annual total by your number of paychecks.
What this New York calculator does not model
- The recapture worksheets use federal AGI in place of New York AGI (New York additions and subtractions are not modeled).
- New subtraction for tipped wages (up to $25,000; FY2027 budget, from tax year 2026) and other NY additions/subtractions
- New York City and Yonkers taxes are handled as local taxes (see local data)
- Metropolitan Commuter Transportation Mobility Tax (MCTMT) on self-employment earnings
- New York Earned Income Credit, Empire State Child Credit, and the new standalone Child and Dependent Care Credit (2026)
- College tuition credit/deduction and other New York State credits
Data notes
- 2026 rates enacted by Chapter 59 of the Laws of 2025 (Part A): the first five rates fell to 3.9%, 4.4%, 5.15%, 5.4% and 5.9%; the top four (6.85%, 9.65%, 10.3%, 10.9%) and all thresholds are unchanged. Re-verified against the IT-2105-I (2026) rate schedules for all statuses. The FY2027 budget (signed May 28, 2026) did not change rates.
- Standard deductions (IT-2105-I 2026 table; fixed in NY Tax Law, not indexed): $8,000 single/MFS, $16,050 MFJ, $11,200 HOH ($3,100 if claimable as a dependent).
- Dependent exemption: New York allows a $1,000 deduction per dependent (IT-2105-I worksheet line 4). The previous file had no exemption; it is now modeled as perDependent $1,000 (no exemption for the taxpayer or spouse).
- High-income recapture now modeled from the 2026 IT-2105-I tax computation worksheets. Single/MFS: NYAGI over $107,650 with taxable income up to $215,400 → tax moves toward 5.9% of all taxable income, phased in over $50,000 of NYAGI; above $215,400 / $1,077,550 / $5,000,000 → recapture base $567 / $2,614 / $32,786 plus incremental benefit $2,047 / $30,172 / $32,500 × the phase-in fraction. MFJ: 5.4% up to $161,550; bases $333 / $1,140 / $4,211 / $64,561 and increments $807 / $3,071 / $60,350 / $32,500 at $161,550 / $323,200 / $2,155,350 / $5,000,000. HOH: 5.9% up to $269,300; bases $787 / $3,346 / $48,606 and increments $2,559 / $45,260 / $32,500 at $269,300 / $1,616,450 / $5,000,000. NYAGI over $25,000,000: 10.9% of all taxable income. The phase-in fraction is rounded to four decimals, as on the worksheets.
- Supplemental withholding (11.70%) is a withholding figure and is not used for liability.
Sources
- State income tax: Instructions for Form IT-2105 Estimated Tax Payment Voucher for Individuals (2026) – NYS tax rates, standard deduction table, $1,000 dependent exemption (read 2026-10-07)
- State income tax: Publication NYS-50-T-NYS: New York State Withholding Tax Tables and Methods – Effective January 1, 2026 (read 2026-10-07)
- State income tax: NY State Assembly – Enacted SFY 2026-27 Budget (no rate changes; tipped-wage subtraction) (read 2026-10-07)
- State Disability Insurance (SDI): Introduction to the Disability Benefits Law – NY Workers' Compensation Board (read 2026-10-07)
- Paid Family Leave (PFL): New York Paid Family Leave Updates for 2026 – paidfamilyleave.ny.gov (read 2026-10-07)
- Local income tax: NYC Withholding Tax Tables and Methods (NYS-50-T-NYC) and Yonkers Withholding Tables (NYS-50-T-Y) – NY Dept. of Taxation and Finance (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Connecticut, Massachusetts, New Jersey, Pennsylvania, Vermont
States with a similar tax setup: Virginia, Minnesota, Delaware, District of Columbia, Kansas, Alabama
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.