New York income tax brackets for 2026
New York taxes wages at rates from 3.9% to 10.9%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $8,500 | 3.9% |
| $8,500 to $11,700 | 4.4% |
| $11,700 to $13,900 | 5.15% |
| $13,900 to $80,650 | 5.4% |
| $80,650 to $215,400 | 5.9% |
| $215,400 to $1,077,550 | 6.85% |
| $1,077,550 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $17,150 | 3.9% |
| $17,150 to $23,600 | 4.4% |
| $23,600 to $27,900 | 5.15% |
| $27,900 to $161,550 | 5.4% |
| $161,550 to $323,200 | 5.9% |
| $323,200 to $2,155,350 | 6.85% |
| $2,155,350 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
| Head of household: taxable income | Rate |
|---|---|
| Up to $12,800 | 3.9% |
| $12,800 to $17,650 | 4.4% |
| $17,650 to $20,900 | 5.15% |
| $20,900 to $107,650 | 5.4% |
| $107,650 to $269,300 | 5.9% |
| $269,300 to $1,616,450 | 6.85% |
| $1,616,450 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Deductions, exemptions and credits
| Standard deduction | $8,000 single · $16,050 married · $11,200 head of household |
|---|---|
| Dependent exemption | $1,000 each |
- For 2026 New York cut its five lowest rates by 0.1 point, so rates now run from 3.9% to 10.9% on income over $25 million.
- High earners face tax benefit recapture, which phases out the lower brackets, so this estimate runs low above about $107,650 of income.
- New York workers pay two state payroll deductions: disability insurance (at most $0.60 a week) and Paid Family Leave (0.432% in 2026, up to $411.91 a year).
New York payroll deductions
Besides income tax, New York requires these contributions from employees in 2026. The calculator includes them automatically.
| Program | Employee rate | Applies to |
|---|---|---|
| Disability benefits (SDI) | 0.5% | Capped at $31.20 a year |
| Paid Family Leave (PFL) | 0.432% | Capped at $411.91 a year |
- NY SDI: 0.5% of wages, capped at $0.60 a week.
- NY PFL: 0.432% of wages in 2026, capped at $411.91 for the year.
Local income taxes in New York
New York City residents pay city income tax of 3.078% to 3.876% (3.876% on taxable income over $50,000 for single filers, $90,000 for couples). Yonkers residents pay a surcharge equal to 16.75% of their state tax, and non-residents who work in Yonkers pay 0.5%. NYC does not tax non-residents.
Local taxes are not added automatically because they depend on your address and where you work. Enter your rate in the Local income tax field (for example 3.876%) to include it.
Example: $60,000 salary in New York
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| New York income tax | -$101.65 | -$2,643.00 |
| NY SDI | -$1.20 | -$31.20 |
| NY PFL | -$9.97 | -$259.20 |
| Take-home pay | $1,825.25 | $47,456.60 |
New York income tax is about $2,643.00 a year here, 4.41% of gross pay. All taxes together take 20.9% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in New York at different salaries
Yearly take-home pay for a single filer in New York, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $95,056 a year (20.8% in taxes).
| Salary | New York tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $1,184 | $25,101 | $965.43 |
| $45,000 | $2,059 | $36,279 | $1,395.34 |
| $60,000 | $2,933 | $47,457 | $1,825.25 |
| $80,000 | $4,100 | $61,010 | $2,346.55 |
| $100,000 | $5,303 | $73,877 | $2,841.43 |
| $150,000 | $8,253 | $105,538 | $4,059.16 |
| $250,000 | $14,406 | $168,776 | $6,491.40 |
The New York tax column includes state payroll contributions as well as income tax.
How the New York paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
New York tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, less exemptions, run through the brackets above, then divided by the number of paychecks.
New York tax = Brackets(Wages − pre-tax deductions − standard deduction − exemptions)