# How much is New York income tax?

Estimates 2026 New York income tax from federal AGI, filing status, and dependents.

- Page: https://www.acalculator.org/finance/new-york-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/new-york-income-tax-calculator.json
- Version: 0231bc5ff719

## Default answer

Example with the default inputs (Filing status Single, Federal adjusted gross income $75,000.00, Dependents 0, City Neither): On $75,000.00 of AGI, filing Single, New York income tax is $3,453.40 (4.6% effective).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. |
| income | Federal adjusted gross income | Your federal AGI (Form 1040 line 11). |
| deps | Dependents | Dependents you claim, not yourself or your spouse. |
| local | City | NYC and Yonkers add a resident tax. |
| itemized | State itemized deductions | Used if above the standard deduction. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| total | New York and local income tax | State tax after credits, plus any local tax. |
| stateTax | State income tax | State tax after credits. |
| localTax | Local income tax | City or county income tax. |
| effectiveRate | Effective rate | Tax as a percent of AGI. |
| marginalRate | State marginal rate | State rate on the next dollar. |
| taxableIncome | State taxable income | AGI less deduction and exemptions. |
| deduction | Deduction | Standard or itemized, whichever is larger. |
| exemptions | Exemptions | Personal and dependent exemptions. |
| credits | Credits | State credits used. |

## Method

Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits; plus the local income tax.

## Assumptions

- An estimate for a full-year resident, 2026 rates, not tax advice.
- Starts from federal AGI; New York additions and subtractions are not modelled.
- Not modelled for New York: Not modelled: the supplemental tax (benefit recapture) above $107,650 AGI and the household credit (Tax Law 606(b)). Tax uses the whole-dollar amounts IT-2105-I prints at each floor. NYC and Yonkers are in the local rows.
- Not modelled: part-year and nonresident returns, other state credits, and state AMT.

## Worked examples

1. status = single, income = $50,000.00, deps = 0, local = none gives taxableIncome = $42,000.00, stateTax = $2,103.40, total = $2,103.40. Source: NY DTF, IT-2105-I (2026) rate schedules and standard deduction, https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf (worked from it at AGI $50,000, single).
2. status = mfj, income = $100,000.00, deps = 2, local = NY-NYC gives taxableIncome = $81,950.00, stateTax = $4,092.70, localTax = $2,956.12, total = $7,048.82.
3. status = hoh, income = $200,000.00, deps = 1, local = none gives taxableIncome = $187,800.00, stateTax = $10,292.85, total = $10,292.85.

## FAQ

### What is the New York income tax rate?

New York taxes income at 3.9% to 10.9% in 9 brackets (single filers). For a single filer the schedule is 3.9% from $0, 4.4% from $8,500, 5.15% from $11,700, 5.4% from $13,900, 5.9% from $80,650, 6.85% from $215,400, 9.65% from $1,077,550, 10.3% from $5,000,000, 10.9% above $25,000,000 of taxable income. These are the 2026 rates.

### How is New York income tax calculated?

Start from federal adjusted gross income. Subtract the larger of the New York standard deduction and your itemized deductions, then the exemptions. Apply the rates to what is left and subtract any credits. The standard deduction is $8,000 single, $16,050 married filing jointly, $8,000 separately, and $11,200 head of household. The model takes $1,000 for each dependent.

### Does New York have a local income tax?

New York City residents pay the NYC resident tax (3.078% to 3.876%), and Yonkers residents a surcharge of 16.75% of the state tax; pick your city.

### What does this New York calculator leave out?

Not modelled: the supplemental tax (benefit recapture) above $107,650 AGI and the household credit (Tax Law 606(b)). Tax uses the whole-dollar amounts IT-2105-I prints at each floor. NYC and Yonkers are in the local rows. It also leaves out state additions and subtractions to federal AGI (such as retirement or Social Security exclusions), part-year and nonresident returns, and credits such as child care, earned income, and tax paid to another state.

### Which tax year do the New York rates cover?

Tax year 2026, the return you file in 2027. They come from NY DTF.

### Which states have no income tax on wages?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. They have no page of their own, because there is no wage income tax to work out; the state income tax calculator answers 0 for them. Federal income tax and Social Security and Medicare still apply.

### Is this the same as my paycheck withholding?

No. This is the tax for the whole year on your return. Your employer withholds by the state's own withholding formula, so your refund or balance due is the difference between the two.

## Sources

- NY DTF, IT-2105-I (2026) rate schedules and standard deduction, https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf; NY Workers’ Compensation Board, 2026 PFL payroll deduction notice, https://www.wcb.ny.gov/content/main/forms/PFLDocs/pfl-pay-deduction-notice-2026.pdf; disability benefits: 0.5% of wages, at most $0.60 a week