New York Income Tax Rates and Brackets for 2026
New York State has nine income-tax rates for tax year 2026, ranging from 3.90% to 10.90%. The rate that applies to your next dollar depends on your New York taxable income and filing status, while high-income taxpayers may also be affected by New York’s tax-benefit recapture rules.
These are the rates for income earned during 2026, generally reported on the New York return filed in 2027. They are not the older 2025 rates simply because 2025 returns are filed during calendar year 2026.
If you want a personalized estimate rather than a rate table, use the New York income tax calculator.
2026 New York State income-tax brackets at a glance
| Rate | Single / Married Filing Separately | Married Filing Jointly / Qualifying Surviving Spouse | Head of Household |
|---|---|---|---|
| 3.90% | $0–$8,500 | $0–$17,150 | $0–$12,800 |
| 4.40% | $8,500–$11,700 | $17,150–$23,600 | $12,800–$17,650 |
| 5.15% | $11,700–$13,900 | $23,600–$27,900 | $17,650–$20,900 |
| 5.40% | $13,900–$80,650 | $27,900–$161,550 | $20,900–$107,650 |
| 5.90% | $80,650–$215,400 | $161,550–$323,200 | $107,650–$269,300 |
| 6.85% | $215,400–$1,077,550 | $323,200–$2,155,350 | $269,300–$1,616,450 |
| 9.65% | $1,077,550–$5,000,000 | $2,155,350–$5,000,000 | $1,616,450–$5,000,000 |
| 10.30% | $5,000,000–$25,000,000 | $5,000,000–$25,000,000 | $5,000,000–$25,000,000 |
| 10.90% | Over $25,000,000 | Over $25,000,000 | Over $25,000,000 |
Important: These are marginal tax brackets based on New York taxable income, not gross salary.
Also, if your New York adjusted gross income (NYAGI) is more than $107,650, New York may require a tax-computation worksheet that recaptures part of the benefit of lower brackets. The simple table alone may not be your final state-tax calculation.
What changed in New York for 2026?
New York reduced the first five personal income-tax rates for tax year 2026.
| Bracket rate | 2025 | 2026 | Change |
|---|---|---|---|
| Lowest rate | 4.00% | 3.90% | −0.10 percentage point |
| Second | 4.50% | 4.40% | −0.10 point |
| Third | 5.25% | 5.15% | −0.10 point |
| Fourth | 5.50% | 5.40% | −0.10 point |
| Fifth | 6.00% | 5.90% | −0.10 point |
| Sixth | 6.85% | 6.85% | No change |
| High-income | 9.65% | 9.65% | No change |
| High-income | 10.30% | 10.30% | No change |
| Top rate | 10.90% | 10.90% | No change |
The 2026 reductions are the first half of an additional two-year middle-income rate reduction enacted by New York. Under current law, the affected rates are scheduled for a further reduction in 2027.
The official 2026 bracket thresholds themselves remain the familiar thresholds used in the preceding schedule; the key 2026 change is the lower rate applied in the first five bands.
2026 New York tax-rate schedule: Single and Married Filing Separately
For tax year 2026:
| New York taxable income | 2026 New York State tax |
|---|---|
| $0–$8,500 | 3.90% of taxable income |
| Over $8,500–$11,700 | $332 + 4.40% of amount over $8,500 |
| Over $11,700–$13,900 | $473 + 5.15% of amount over $11,700 |
| Over $13,900–$80,650 | $586 + 5.40% of amount over $13,900 |
| Over $80,650–$215,400 | $4,191 + 5.90% of amount over $80,650 |
| Over $215,400–$1,077,550 | $12,141 + 6.85% of amount over $215,400 |
| Over $1,077,550–$5,000,000 | $71,198 + 9.65% of amount over $1,077,550 |
| Over $5,000,000–$25,000,000 | $449,714 + 10.30% of amount over $5,000,000 |
| Over $25,000,000 | $2,509,714 + 10.90% of amount over $25,000,000 |
The ordinary rate schedule is the starting point. If NYAGI exceeds $107,650, check the tax-benefit recapture section below.
2026 New York tax-rate schedule: Married Filing Jointly
This schedule also applies to a qualifying surviving spouse.
| New York taxable income | 2026 New York State tax |
|---|---|
| $0–$17,150 | 3.90% of taxable income |
| Over $17,150–$23,600 | $669 + 4.40% of amount over $17,150 |
| Over $23,600–$27,900 | $953 + 5.15% of amount over $23,600 |
| Over $27,900–$161,550 | $1,174 + 5.40% of amount over $27,900 |
| Over $161,550–$323,200 | $8,391 + 5.90% of amount over $161,550 |
| Over $323,200–$2,155,350 | $17,928 + 6.85% of amount over $323,200 |
| Over $2,155,350–$5,000,000 | $143,430 + 9.65% of amount over $2,155,350 |
| Over $5,000,000–$25,000,000 | $417,939 + 10.30% of amount over $5,000,000 |
| Over $25,000,000 | $2,477,939 + 10.90% of amount over $25,000,000 |
2026 New York tax-rate schedule: Head of Household
| New York taxable income | 2026 New York State tax |
|---|---|
| $0–$12,800 | 3.90% of taxable income |
| Over $12,800–$17,650 | $499 + 4.40% of amount over $12,800 |
| Over $17,650–$20,900 | $712 + 5.15% of amount over $17,650 |
| Over $20,900–$107,650 | $879 + 5.40% of amount over $20,900 |
| Over $107,650–$269,300 | $5,564 + 5.90% of amount over $107,650 |
| Over $269,300–$1,616,450 | $15,101 + 6.85% of amount over $269,300 |
| Over $1,616,450–$5,000,000 | $107,381 + 9.65% of amount over $1,616,450 |
| Over $5,000,000–$25,000,000 | $433,894 + 10.30% of amount over $5,000,000 |
| Over $25,000,000 | $2,493,894 + 10.90% of amount over $25,000,000 |
Marginal tax rate vs effective tax rate
Your marginal tax rate is the rate applied to the next portion of taxable income within the rate schedule.
Your effective tax rate is your actual tax divided by the income measure you are comparing it with.
They are not the same.
Example: $75,000 of New York taxable income, Single
Using the ordinary 2026 schedule and assuming NYAGI is not high enough to trigger recapture:
| Portion of taxable income | Rate | Tax |
|---|---|---|
| First $8,500 | 3.90% | $331.50 |
| $8,500–$11,700 | 4.40% | $140.80 |
| $11,700–$13,900 | 5.15% | $113.30 |
| $13,900–$75,000 | 5.40% | $3,299.40 |
| Total | $3,885.00–$3,885.40 depending on schedule/table rounding |
Using the official rate-schedule base amounts, the result is approximately:
$3,885.40
The marginal state rate is 5.40%, but:
$3,885.40 ÷ $75,000 ≈ 5.18%
So the effective state tax rate on that taxable income is about 5.18%, not 5.40%.
If you compare the tax with gross salary rather than taxable income, the effective percentage will be different again.
Gross income is not the same as New York taxable income
The bracket table does not normally apply directly to your gross salary.
A simplified flow is:
Federal adjusted gross income
→ plus/minus New York additions and subtractions
= New York adjusted gross income (NYAGI)
→ subtract New York standard or itemized deduction
→ subtract applicable dependent exemptions
= New York taxable income
Then the appropriate state tax calculation is applied.
That distinction matters because a worker earning a $100,000 gross salary does not automatically look up “$100,000” in the bracket table.
For a personalized estimate that performs the taxable-income steps, use the New York income tax calculator.
New York standard deduction for 2026
New York has its own standard deduction. Do not substitute the federal standard deduction.
| Filing situation | 2026 New York standard deduction |
|---|---|
| Single — cannot be claimed as someone else’s dependent | $8,000 |
| Single — can be claimed as someone else’s dependent | $3,100 |
| Married Filing Jointly | $16,050 |
| Married Filing Separately | $8,000 |
| Head of Household | $11,200 |
| Qualifying Surviving Spouse | $16,050 |
If you itemize, different New York rules and limitations can apply.
The official 2026 estimated-tax worksheet also uses a $1,000 exemption for each qualifying dependent. There is no exemption for yourself or, if married, your spouse in that worksheet.
The high-income rule many bracket tables miss: tax-benefit recapture
New York’s rate schedule is progressive, but the ordinary table does not always produce the final state tax for higher-income taxpayers.
For 2026, if NYAGI is more than $107,650, New York’s official instructions can require you to use a tax-computation worksheet.
These worksheets gradually recapture some or all of the tax benefit created by the lower brackets as NYAGI rises.
Why this matters
Suppose two taxpayers have the same New York taxable income but different NYAGI because of deductions or adjustments.
At lower NYAGI, ordinary marginal-bracket math may be enough.
Once NYAGI crosses the recapture thresholds, the final tax can be higher than the simple bracket schedule suggests.
For example, the 2026 Single/MFS worksheet for taxable income up to $215,400 can move the result toward:
5.90% of taxable income
as NYAGI moves through the specified recapture range.
For very high NYAGI, additional worksheets apply around the 6.85%, 9.65%, 10.30% and 10.90% bands.
If NYAGI exceeds $25 million, the 2026 worksheet ultimately calculates state tax at 10.90% of taxable income.
Practical rule
If your NYAGI is:
- $107,650 or less: use the ordinary rate schedule;
- more than $107,650: do not assume the ordinary bracket-table total is the final answer.
The New York income tax calculator includes the 2026 recapture logic for its simplified wage-income estimate.
2026 New York City income-tax rates
New York City residents pay a separate city personal income tax in addition to New York State income tax.
The 2026 NYC rate schedule is unchanged from the preceding year and ranges from:
3.078% to 3.876%
Single and Married Filing Separately
| NYC taxable income | NYC resident tax |
|---|---|
| $0–$12,000 | 3.078% of taxable income |
| Over $12,000–$25,000 | $369 + 3.762% of amount over $12,000 |
| Over $25,000–$50,000 | $858 + 3.819% of amount over $25,000 |
| Over $50,000 | $1,813 + 3.876% of amount over $50,000 |
Married Filing Jointly / Qualifying Surviving Spouse
| NYC taxable income | NYC resident tax |
|---|---|
| $0–$21,600 | 3.078% of taxable income |
| Over $21,600–$45,000 | $665 + 3.762% of amount over $21,600 |
| Over $45,000–$90,000 | $1,545 + 3.819% of amount over $45,000 |
| Over $90,000 | $3,264 + 3.876% of amount over $90,000 |
Head of Household
| NYC taxable income | NYC resident tax |
|---|---|
| $0–$14,400 | 3.078% of taxable income |
| Over $14,400–$30,000 | $443 + 3.762% of amount over $14,400 |
| Over $30,000–$60,000 | $1,030 + 3.819% of amount over $30,000 |
| Over $60,000 | $2,176 + 3.876% of amount over $60,000 |
Does the 3.876% NYC rate apply to my whole salary?
Not automatically.
NYC also uses a progressive rate schedule.
Example: $75,000 of NYC taxable income, Single
The official formula is:
$1,813 + 3.876% × ($75,000 − $50,000)
= $1,813 + $969
= $2,782
Effective NYC rate on $75,000 of city taxable income:
$2,782 ÷ $75,000 ≈ 3.71%
So even though the marginal NYC rate is 3.876%, the effective city rate in this example is about 3.71%.
Assuming the same $75,000 is also the relevant New York State taxable income and no state recapture applies:
- estimated NY State tax: $3,885.40
- estimated NYC resident tax: $2,782.00
- combined state + city income tax: $6,667.40
That is about 8.89% of $75,000 of taxable income, before federal tax or payroll taxes.
For a paycheck-focused city estimate, use the NYC paycheck calculator.
Who pays NYC income tax?
NYC personal income tax is fundamentally a resident tax.
New York’s Tax Department states that NYC nonresidents are not liable for NYC personal income tax.
Working in Manhattan does not, by itself, mean a commuter living outside NYC owes NYC personal income tax.
New York State nonresident/source-income tax is a separate issue.
What is the Yonkers income-tax rate?
Yonkers does not use another ordinary bracket table like NYC.
For a Yonkers resident, the 2026 estimated-tax instructions use a resident surcharge equal to:
16.75% of the relevant New York State estimated tax amount after the worksheet’s applicable credits/adjustments
That does not mean a Yonkers resident pays 16.75% of salary.
Simplified illustration
If the relevant New York State tax amount is:
$5,000
the resident surcharge would be approximately:
$5,000 × 16.75% = $837.50
Yonkers nonresidents have a different earnings-tax system computed through Form Y-203.
For paycheck withholding, allocation and resident/nonresident examples, use the Yonkers paycheck calculator.
Do New York nonresidents use different state tax brackets?
New York nonresidents and part-year residents do not simply get a separate lower “nonresident rate.”
The rate calculation can use the New York tax schedule, but the return then applies New York-source allocation rules.
That process can be significantly more complicated than reading a bracket table.
If you work remotely for a New York employer, move during the year, or have income both inside and outside New York, this reference page should not be used as a substitute for Form IT-203 and its instructions.
Tax rate vs paycheck withholding rate
Annual tax brackets and paycheck withholding are related, but they are not the same calculation.
Annual tax rate
The tables on this page are used to understand annual New York income-tax liability.
Paycheck withholding
Employers use:
- current New York withholding methods;
- pay-period wages;
- IT-2104 filing status and allowances;
- additional withholding;
- NYC/Yonkers information.
That is why a pay stub may not equal:
annual salary × your visible marginal tax rate ÷ number of paychecks
For payroll withholding, use the New York withholding calculator.
For the full take-home paycheck, use the New York paycheck calculator.
Why do some websites still show 4%, 4.5%, 5.25%, 5.5% and 6% in “2026”?
Usually because they are talking about tax year 2025 returns filed in calendar year 2026.
Those were the 2025 state rates.
For tax year 2026, the current official lower rates are:
- 3.90%;
- 4.40%;
- 5.15%;
- 5.40%;
- 5.90%.
This date distinction is essential when comparing tax calculators or planning a 2026 salary.
Frequently asked questions
What is the New York State income-tax rate for 2026?
New York has nine marginal state rates for tax year 2026:
3.90%, 4.40%, 5.15%, 5.40%, 5.90%, 6.85%, 9.65%, 10.30% and 10.90%.
Your applicable bracket depends on taxable income and filing status. High NYAGI can also trigger tax-benefit recapture.
What is the top New York income-tax rate?
The top 2026 New York State marginal rate is 10.90% for taxable income above $25 million.
High-income recapture rules mean the simple “only the last dollars are taxed at the top rate” explanation needs qualification for New York.
Does moving into a higher bracket mean all my income is taxed at the higher rate?
Normally, no. Progressive brackets apply different rates to different portions of taxable income.
However, New York’s high-income tax-benefit recapture can increase the tax beyond ordinary slice-by-slice bracket math once NYAGI exceeds $107,650.
What is the New York standard deduction in 2026?
For a taxpayer who cannot be claimed as another person’s dependent:
- Single: $8,000
- Married Filing Jointly: $16,050
- Married Filing Separately: $8,000
- Head of Household: $11,200
- Qualifying Surviving Spouse: $16,050
A Single taxpayer who can be claimed as another taxpayer’s dependent has a $3,100 New York standard deduction under the current 2026 instructions.
Are New York’s tax brackets indexed for inflation every year?
No.
New York’s bracket indexing applied in earlier years, but the current thresholds are not automatically adjusted each year like federal brackets.
The 2026 change came from enacted rate reductions rather than an annual inflation adjustment to the bracket thresholds.
What are NYC income-tax rates for 2026?
NYC resident rates are:
3.078%, 3.762%, 3.819% and 3.876%.
They are paid in addition to New York State income tax by NYC residents.
Does everyone who works in NYC pay NYC income tax?
No.
NYC personal income tax generally applies to NYC residents, not ordinary nonresident commuters simply because their workplace is in the city.
What is the Yonkers resident tax rate?
Yonkers residents generally calculate a surcharge equal to 16.75% of the relevant New York State tax amount under the current annual estimated-tax instructions.
It is not a flat 16.75% tax on gross income.
Are the 2026 rates the rates used on a return filed in 2026?
Not necessarily.
A return filed during calendar year 2026 is usually the 2025 tax return and therefore uses 2025 tax-year rules.
The tables on this page are for tax year 2026, generally reported on the return filed in 2027.
Calculate your actual 2026 New York income tax
The bracket tables tell you the marginal schedule, but your actual tax depends on taxable income, deductions, dependents, New York adjustments, local residency and — at higher incomes — tax-benefit recapture.
Use the New York income tax calculator for a personalized annual estimate.
For paycheck withholding rather than annual liability, use the New York withholding calculator. For a complete take-home estimate, use the New York paycheck calculator.
For calculation methodology and update sources, see How the New York Paycheck Calculator Works.