New York Income Tax Calculator 2026

A New York income tax calculator estimates total personal income tax owed by residents of New York State by combining federal income tax, New York State tax rates (4%–10.9%), and local taxes such as the New York City income tax (3.078%–3.876%) or the Yonkers resident surcharge. 

The calculator analyzes taxable income, filing status, marginal tax brackets, deductions, and tax credits to estimate net take-home pay and total tax liability. This page provides 2026 New York income tax brackets, federal and state rate tables, NYC and Yonkers local tax calculations, and a worked example using $100,000 annual income. 

Data aligns with Tax Year 2026 rules, covering income earned between January 1 and December 31, 2026, and reported on returns due April 15, 2027 with the New York State Department of Taxation and Finance and the Internal Revenue Service (IRS).

What is the New York Income Tax Calculator?

The New York income tax calculator estimates total income tax liability for NY residents by combining 3 components: federal income tax, New York State income tax, and for NYC residents, New York City local income tax. It takes 4 inputs: income, filing status, location (NYC vs. upstate), and deductions, then outputs gross tax, effective rate, and estimated take-home pay.

The calculator covers all 9 New York State income tax brackets, 4 NYC local tax brackets, the Yonkers resident income tax surcharge, and the 2025 standard deductions for both federal and New York State purposes. The Federal standard deduction for 2025 is $15,750 for single filers. The New York State standard deduction is $8,000 for single filers.

New York State standard deduction (2026): $8,000 for single filers, $16,050 for married filing jointly.

Federal standard deduction (2026): $15,750 for single filers, $31,500 for married filing jointly.

What is the NY State Income Tax Rate?

New York State income tax rates range from 4% to 10.9% across 9 progressive brackets for Tax Year 2026. The 4% rate applies to the first $8,500 of taxable income for single filers. The top rate of 10.9% applies only to income above $25,000,000. Most middle-income earners in New York pay an effective state rate between 5.5% and 6.85%.

2026 New York State Income Tax Brackets – Single Filers

2026 New York State Income Tax Brackets – Married Filing Jointly

The High-Earner Supplemental Tax (Recapture) Explained

New York State reinstated a supplemental income tax for high earners in 2021. Residents whose New York Adjusted Gross Income (NYAGI) exceeds $107,650 face an additional tax designed to recapture the benefit of lower bracket rates. In practice, this tax creates a near-flat rate on total income for affected taxpayers rather than a marginal rate on the top portion only.

This supplemental tax is calculated on Form IT-201, using the Tax Computation Worksheet provided by the New York State Department of Taxation and Finance. Taxpayers with NYAGI above $107,650 cannot use the standard tax tables, they must use the computation worksheet.

How Much Income Tax Do I Pay in New York City?

New York City residents pay a local income tax on top of New York State income tax. NYC local tax rates range from 3.078% to 3.876% across 4 brackets for Tax Year 2026. A single filer earning $100,000 in NYC pays approximately $3,553 in NYC local income tax, producing a combined NYC + NY State effective income tax rate of approximately 10.1% before federal tax.

2026 NYC Local Income Tax Brackets – Single Filers

2025 NYC Local Income Tax Brackets — Married Filing Jointly

Yonkers Income Tax Surcharge

Yonkers residents pay a Yonkers resident income tax surcharge equal to 16.75% of their New York State income tax liability for Tax Year 2025. Nonresidents who work in Yonkers pay a separate Yonkers nonresident earnings tax of 0.5% on wages earned within the city.

How Much is $100,000 After Taxes in New York?

A single filer earning $100,000 in New York State (outside NYC) takes home approximately $68,700 after federal income tax, NY State income tax, and FICA taxes in 2026. The same income earned by a NYC resident takes home approximately $65,20, roughly $3,500 less due to the NYC local income tax of approximately $3,553.

$100,000 Tax Breakdown – Single Filer, New York State (Outside NYC)

$100,000 Tax Breakdown – Single Filer, New York City Resident

A NYC resident earning $100,000 pays an estimated $30,163 in total taxes, a combined effective rate of approximately 30.2% across all 4 tax layers. A New York State resident living outside NYC earning the same $100,000 pays approximately $26,610, a combined effective rate of approximately 26.6%.

The NYC tax premium on $100,000: approximately $3,553 per year, or $296 per month.

How Do You Calculate New York Income Tax Step by Step?

New York income tax is calculated in 5 steps: determine federal AGI, apply NY-specific adjustments to arrive at New York Adjusted Gross Income (NYAGI), subtract the NY standard deduction or itemized deductions to get NY taxable income, apply the 9 NY tax rate brackets, and add NYC or Yonkers local tax if applicable.

• Step 1. Calculate Federal Adjusted Gross Income (AGI), start with gross wages, business income, investment income, and other taxable income. Subtract above-the-line deductions such as 401(k) contributions, IRA contributions, and student loan interest.
• Step 2. Apply New York additions and subtractions, NY does not conform to all federal tax rules. Add back any items that are federally deductible but not deductible in NY (e.g., bonus depreciation). Subtract NY-specific exclusions such as the $20,000 pension exclusion for taxpayers age 59½ and older.
• Step 3. Arrive at New York Adjusted Gross Income (NYAGI), this is the number used to determine whether the supplemental tax applies (threshold: $107,650) and to look up the correct NY tax computation method.
• Step 4. Subtract the NY standard deduction ($8,000 for single filers, $16,050 for MFJ) or NY itemized deductions, whichever is greater, to arrive at New York taxable income.
• Step 5. Apply the 9 NY State tax brackets to taxable income. For NYAGI over $107,650, use the Tax Computation Worksheet instead of the bracket tables.
• Step 6. Add NYC local income tax if the taxpayer resides in the 5 NYC boroughs. Add the Yonkers resident surcharge (16.75% of NY State tax) for Yonkers residents.

What Deductions and Credits Reduce New York Income Tax?

New York income tax is reduced through 6 major deductions and credits: the NY standard deduction, itemized deductions, the $20,000 pension and annuity exclusion for seniors, the NY earned income credit, the NYC school tax credit, and the NY child and dependent care credit. Each reduces either NY taxable income or NY tax owed directly.

New York Standard Deduction Amounts (2026)

Key NY State Tax Credits (2026)

$20,000 Pension and Annuity Income Exclusion

New York excludes up to $20,000 of pension and annuity income from state taxable income for taxpayers age 59½ or older. Married couples each receive the exclusion, producing a combined exclusion of $40,000 on a joint return. This exclusion applies to private pensions, IRA distributions, and 401(k) withdrawals. Government pensions, from federal, New York State, or local government employment are fully exempt from New York State income tax with no dollar cap.

Social Security and Military Pay

New York does not tax Social Security benefits. New York does not tax military retirement pay. Active-duty military pay is also exempt for non-resident service members who were not domiciled in New York when they entered military service.

Who Has the Highest Property Taxes in the United States?

New Jersey has the highest effective property tax rate in the United States at 2.23% of home value. New York State ranks 6th highest nationally at a median effective rate of 1.45%. Within New York, Westchester County has the highest effective property tax rate of any county in the US at approximately 2.82% of assessed value, higher than any full state average.

Top 10 Highest Property Tax States – 2026

New York Property Taxes: County-Level Breakdown

New York State’s 1.45% median effective rate conceals extreme variation across its 62 counties. Westchester, Rockland, and Nassau counties in the NYC suburbs carry the highest effective rates in the country. Upstate rural counties carry rates closer to the state median.

*New York City’s effective property tax rate of ~0.88% appears low relative to other NY counties because the NYC tax is applied to assessed value, which for residential properties is set at 6% of market value, not the full market value. The practical property tax burden for NYC homeowners is considerably higher in dollar terms due to elevated property values.

SALT Deduction and NY Property Tax

The State and Local Tax (SALT) deduction on the federal return allows itemizing taxpayers to deduct property taxes paid plus either state income tax or sales tax. For Tax Year 2026, the SALT deduction cap is $40,000 per household (raised from the previous $10,000 cap under the One Big Beautiful Bill). This change provides meaningful federal tax relief to high-property-tax NY homeowners who itemize.

Example: A Westchester homeowner paying $17,300 in property tax and $8,500 in NY State income tax accumulates $25,800 in SALT-deductible expenses, well under the new $40,000 cap and fully deductible on the 2025 federal return.

What Are New York Sales Tax Rates in 2026?

New York State’s base sales tax rate is 4%. Local jurisdictions add their own rates on top, producing a combined rate that ranges from 7% to 8.875%. New York City has a combined sales tax rate of 8.875%, which includes the 4% state base, a 4.5% NYC rate, and a 0.375% Metropolitan Commuter Transportation District surcharge.

New York exempts certain items from sales tax. Clothing and footwear items costing under $110 per item are exempt from the state 4% base rate. Unprepared food (groceries) and prescription drugs are exempt statewide. NYC and some counties do not exempt clothing under $110, resulting in local sales tax on those items even where the state exemption applies.

What Is the New York Estate Tax?

New York imposes a state estate tax on estates valued above $7.16 million for decedents who died in 2025. Tax rates range from 3.06% to 16% on a graduated scale. New York’s estate tax includes a ‘cliff effect’, estates valued between 100% and 105% of the exemption threshold face tax on the entire estate value, not just the excess above the exemption.

New York does not allow portability of the estate tax exemption between spouses, unlike the federal system. A married couple in New York with a combined estate of $14 million cannot transfer one spouse’s unused exemption to the other. Proper estate planning, including the use of trusts, is required to maximize the exemption for both spouses’ estates.

How Does New York’s Total Tax Burden Compare to Other States?

New York has the highest combined state and local tax burden in the United States. The Tax Foundation ranks New York last among all 50 states for business tax climate. NYC residents earning $100,000 face an estimated combined income tax burden of 30.2%, compared to 21% in Texas (no state income tax) and 23% in Florida (no state income tax).

New York’s combination of high state income tax, NYC local income tax, and above-average property taxes produces the highest total tax burden of any state in the US. The Tax Foundation’s 2025 State Business Tax Climate Index ranks New York 50th out of 50 states.

How to Use the New York Income Tax Calculator on USATaxCalculator.com

Use the New York income tax calculator on this page by entering 5 fields: gross income, filing status, New York City residence (yes or no), Yonkers residence (yes or no), and pre-tax deductions. The calculator returns estimated NY State tax, NYC local tax, federal income tax, FICA, and net take-home pay.

• Step 1. Enter gross annual income, wages, salaries, self-employment income, and taxable investment income.
• Step 2. Select filing status, Single, Married Filing Jointly, Married Filing Separately, or Head of Household. This determines both NY State and NYC bracket thresholds.
• Step 3. Select location, NYC resident (all 5 boroughs), Yonkers resident, or other New York State resident. Each has a different local tax calculation.
• Step 4. Enter pre-tax deductions, 401(k) contributions, traditional IRA contributions, and HSA contributions reduce federal AGI and therefore NY taxable income.
• Step 5. Enter pension or retirement income separately if age 59½ or older, the first $20,000 is excluded from NY taxable income.
• Step 6. Review results, the calculator shows NY State tax, NYC local tax if applicable, federal income tax, FICA, total effective rate, and estimated net take-home pay.

Other Free Tax Calculators on USATaxCalculator.com

USATaxCalculator.com provides 9 additional free tools for New York residents and anyone planning to move to or from New York:

• US Income Tax Calculator – Estimate federal income tax for any income level across all 50 states
• Hourly to Salary Calculator – Calculate hourly to salary wage
• AARP Tax Calculator – Estimate your retirement plans
• Bonus Tax Calculator – Calculate your tax on bonus income
• Capital Gains Tax Calculator — Estimate federal and NY State tax on investment sales (NY taxes capital gains as ordinary income)
• UPS Shipping Calculator – Calculate UPS shipping rates easily

FAQs About New York Income Tax Calculator

Q1. How much is $100,000 after taxes in New York?

A single filer earning $100,000 in New York State outside of NYC takes home approximately $73,390 per year after federal income tax ($13,608 estimated), FICA taxes ($7,650), and NY State income tax ($5,352). A single filer earning the same $100,000 as a New York City resident takes home approximately $69,837, because NYC local income tax adds an additional $3,553. Married filing jointly filers at $100,000 take home more in both cases due to wider brackets and the larger $16,050 NY standard deduction. Use the New York income tax calculator on this page to run your specific figures.

Q2. What is the NY State income tax rate?

New York State income tax rates cover 9 brackets ranging from 4% to 10.9% for Tax Year 2026. The 4% rate applies to the first $8,500 of taxable income for single filers. The next bracket is 4.5% on $8,501–$11,700, then 5.25%, 5.5%, 6%, and 6.85% for the bulk of middle-income earners. The 9.65% bracket begins at $1,077,551. The 10.3% and 10.9% brackets apply only to income above $5 million and $25 million respectively. The vast majority of New York residents pay an effective state rate between 5.5% and 6.85%.

Q3. How much income tax do I pay in New York City?

NYC residents pay 4 layers of income tax: federal income tax, NY State income tax, NYC local income tax, and FICA. The NYC local income tax adds 3.078%–3.876% on top of the NY State tax. A single NYC resident earning $50,000 pays approximately $3,553 in NYC local income tax. A single NYC resident earning $150,000 pays approximately $5,780 in NYC local income tax. Unlike NY State tax, the NYC local income tax rate does not rise dramatically with income — the maximum NYC rate of 3.876% applies to all taxable income over $50,000 (single filer) and over $90,000 (joint filer).

Q4. Who has the highest property taxes in the United States?

New Jersey has the highest statewide median effective property tax rate in the United States at 2.23%, with a median annual property tax bill of approximately $9,476. Illinois ranks second at 2.08%. New York State ranks 6th at 1.45% statewide. However, Westchester County, New York has the highest effective property tax rate of any county in the US at approximately 2.76% of assessed home value, producing median annual property tax bills near $17,300. Nassau and Suffolk counties on Long Island also rank among the 5 highest-tax counties in the country.

Q5. Does New York tax Social Security benefits?

New York State does not tax Social Security benefits. Social Security income is fully exempt from New York State income tax for all filers regardless of income level. However, federal income tax on Social Security still applies, between 0% and 85% of Social Security benefits are taxable at the federal level depending on combined income. Military retirement pay and government pensions from New York State, local government, or federal government employment are also fully exempt from New York State income tax. Private pension income up to $20,000 per person is exempt for taxpayers age 59½ and older.

Q6. What is the New York City income tax rate?

New York City income tax rates for Tax Year 2026 range from 3.078% to 3.876% across 4 brackets. The 3.078% rate applies to NYC taxable income from $0–$12,000 for single filers. The rate increases to 3.762% on income from $12,001–$25,000, then 3.819% on $25,001–$50,000, and 3.876% on all income above $50,000. These rates apply in addition to New York State income tax, not instead of it. NYC residents file a single combined state and city return (Form IT-201) with the NY State Department of Taxation and Finance. The city rate is non-deductible for NY State purposes.

Q7. What is the New York State standard deduction for 2026?

The New York State standard deduction for Tax Year 2026 is $8,000 for single filers, $16,050 for married filing jointly, $8,000 for married filing separately, and $11,200 for head of household filers. A dependent who is claimed on another taxpayer’s return can deduct only $3,100. These NY standard deductions are separate from and lower than the federal standard deduction ($15,750 for single filers in 2026). Taxpayers who itemize on their New York return can deduct qualifying expenses such as mortgage interest, charitable contributions, and certain medical expenses exceeding 7.5% of NY AGI.

Q8. Does New York have a capital gains tax?

New York taxes capital gains as ordinary income at the same rates as wages and salaries, there is no separate, preferential capital gains tax rate under New York State or NYC law. Both short-term capital gains (assets held one year or less) and long-term capital gains (assets held more than one year) are taxed at the taxpayer’s regular NY State and NYC income tax rates. Federal law provides preferential long-term capital gains rates of 0%, 15%, or 20%. However, New York disregards this federal preferential treatment and taxes all capital gains at ordinary income rates. A NY resident in the 6.85% state bracket pays 6.85% on long-term capital gains, not a preferential rate.

Q9. What is the New York State estate tax exemption?

The New York State estate tax exemption is $7.16 million for decedents who died in 2025. Estates valued below this threshold owe $0 in New York estate tax. Estates valued above \$7.16 million pay tax at graduated rates ranging from 3.06% to 16%. New York’s estate tax includes a cliff effect: estates valued between 100% and 105% of the $7.16 million exemption, approximately $7.16 million to $7.518 million,  are taxed on the full estate value, not just the excess above the exemption. This cliff effect can produce a tax bill on an estate barely above the threshold that exceeds the marginal amount by which the estate exceeds the exemption.

Q10. How does New York income tax affect remote workers?

New York applies the ‘convenience of the employer’ rule to remote workers, one of only a few states to do so. Under this rule, a non-New York resident who works remotely for a New York-based employer is treated as working in New York for tax purposes if the remote work arrangement is for the employee’s convenience rather than the employer’s necessity. Remote workers subject to this rule owe New York State income tax on all wages earned while working for a New York employer, even on days worked from home in another state. States that have reciprocity agreements with New York can provide a credit for taxes paid, but not all states do. The convenience rule has been the subject of ongoing litigation and significant taxpayer scrutiny since 2020.