New York Income Tax Calculator 2026
See your New York state tax, effective rate, and take-home pay in 60 seconds.
- Local income tax is not included because no city, municipality or county was selected. Your actual take-home pay may be lower.
- New York State disability and Paid Family Leave employee premiums are not deducted.
- The pension and annuity income exclusion is not applied, so retirement income may be overstated.
- NY Earned Income Credit and Empire State Child Credit are not applied.
- Yonkers resident surcharge is computed as a percentage of state tax and requires the city selection.
- NY Disability Benefits Law (DBL) is not deducted from this estimate.
- NY Paid Family Leave is not deducted from this estimate.
Estimated federal and state take-home pay based on the information entered. Local taxes, state payroll programs, employer benefits, itemized deductions, tax credits, and special state adjustments may not be included. For New York specifically, this estimate does not include ny disability benefits law (dbl), ny paid family leave. Tax year 2026. New York figures last verified June 12, 2026 — see sources below.
Worked example: A single filer earning $85,000 in New York
Start with $85,000 of wages. After $8,000 in modeled state deductions/exemptions, running it up New York's brackets produces about $4,074 in state income tax — an effective state rate near 4.8%, with a 5.85% marginal rate. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How New York taxes income
New York uses a graduated income tax: your income is taxed in slices, with each slice taxed at a higher rate as you move up the brackets from 4% to 10.9%.
New York generally starts from your federal income, applies state-specific adjustments and deductions, and then runs the result up the brackets. Credits and exemptions can change the final number — confirm the current details with the New York Department of Taxation and Finance.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 4.00% | $17,150 | $27,900 |
| 4.50% | $23,600 | $43,000 |
| 5.25% | $27,900 | $161,550 |
| 5.85% | $161,550 | $323,200 |
| 6.25% | $323,200 | $2,155,350 |
| 6.85% | $2,155,350 | $5,000,000 |
| 9.65% | $5,000,000 | $25,000,000 |
| 10.30% | $25,000,000 | and above |
| 10.90% | and above | — |
Retirement income & Social Security
New York retirement income treatment varies by plan type, your age, and whether the distribution is qualifying. Many states exempt some or all 401(k), IRA and pension income for retirees, and this calculator does not model those exclusions. Check the New York Department of Taxation and Finance for the rules that apply to you before assuming distributions are taxable.
Local taxes & reciprocity
New York City and Yonkers levy their own local income taxes on residents, in addition to New York State tax.
Reciprocity: New York has no income tax reciprocity agreements. If you work across state lines, you generally file a non-resident return where you work and claim a credit to avoid double taxation.
Notable deductions, credits & other taxes
Deductions & credits
- New York standard deduction (about $8,000 single / $16,050 MFJ in this model — verify current amounts)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: New York has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at New York's graduated rates.
Property tax: Property taxes in New York are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the New York Department of Taxation and Finance for local rates.
New York vs. neighboring states
Compared with its neighbors — Connecticut, Massachusetts, New Jersey, Pennsylvania — New York's graduated rates up to 10.9% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes.
New York state tax FAQs
What is the New York state income tax rate for 2026?
New York uses graduated brackets ranging from 4% to 10.9%, with higher rates applying only to income above each threshold.
Does New York tax retirement income or Social Security?
Social Security benefits are exempt from New York income tax. Treatment of other retirement income depends on the plan type, your age, and whether the distribution is qualifying — many states exempt some or all of it for retirees. This calculator does not model those exclusions, so verify with the New York Department of Taxation and Finance rather than assuming your distributions are fully taxable.
How are capital gains taxed in New York?
New York has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at New York's graduated rates.
Is there a local or city income tax in New York?
New York City and Yonkers levy their own local income taxes on residents, in addition to New York State tax.
Does New York have tax reciprocity with neighboring states?
New York has no income tax reciprocity agreements. If you work across state lines, you generally file a non-resident return where you work and claim a credit to avoid being taxed twice.
Sources & verification
Last verified June 12, 2026.