New York has a progressive state income tax with rates ranging from 4% to 10.9%. If you work in New York City, you'll also pay an additional city income tax.
New York State Tax Brackets (2026)
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 - $8,500 | 4% |
| $8,500 - $11,700 | 4.5% |
| $11,700 - $13,900 | 5.25% |
| $13,900 - $80,650 | 5.5% |
| $80,650 - $215,400 | 6% |
| $215,400 - $1,077,550 | 6.85% |
| $1,077,550 - $5,000,000 | 9.65% |
| $5,000,000 - $25,000,000 | 10.3% |
| $25,000,000+ | 10.9% |
New York adjusts tax brackets annually for inflation. These figures are based on New York State Department of Taxation and Finance guidelines.
New York City Income Tax
If you live in New York City, you'll pay an additional city income tax on top of state taxes. This applies to residents of all five boroughs: Manhattan, Brooklyn, Queens, the Bronx, and Staten Island.
| Taxable Income | NYC Tax Rate |
|---|---|
| $0 - $12,000 | 3.078% |
| $12,000 - $25,000 | 3.762% |
| $25,000 - $50,000 | 3.819% |
| $50,000+ | 3.876% |
NYC residents can pay a combined state and city rate of nearly 15% on high incomes—among the highest in the nation.
Yonkers Income Tax
Yonkers residents pay a surcharge on their New York State tax:
- Yonkers residents: 16.75% of state tax liability
- Yonkers nonresidents who work in Yonkers: 0.5% of wages earned in Yonkers
What You'll See on Your Paystub
A New York worker's paystub includes several tax withholdings. Combined with federal income tax withholding, your total deductions can be substantial.
| Deduction | Rate | Notes |
|---|---|---|
| Federal Income Tax | Varies | Based on W-4 and income |
| Social Security | 6.2% | Up to $181,200 wage base |
| Medicare | 1.45% | No wage limit |
| NY State Income Tax | 4% - 10.9% | Based on income and filing status |
| NYC Income Tax | 3.078% - 3.876% | NYC residents only |
| NY SDI | 0.5% | Up to $0.60/week max |
| NY Paid Family Leave | 0.373% | Up to wage cap |
New York-Specific Deductions
New York requires additional payroll deductions beyond income tax:
- State Disability Insurance (SDI): Employees contribute up to $0.60 per week
- Paid Family Leave (PFL): 0.373% of wages up to the annual wage cap
Comparing Take-Home Pay
Here's how a $100,000 salary in New York compares to other states:
| Location | State/Local Tax | Annual Tax |
|---|---|---|
| New York (upstate) | ~5.5% | ~$4,500 |
| New York City | ~9.3% | ~$7,800 |
| Texas | 0% | $0 |
| California | ~7% | ~$5,800 |
If you're considering a move, compare total tax burden including property and sales taxes—not just income tax. Texas has no income tax but higher property taxes.
Remote Work Considerations
New York has a "convenience of the employer" rule:
- If you work remotely for a New York-based employer, you may owe New York taxes even if you live in another state
- This applies if your remote work is for your own convenience, not required by your employer
- Check with a tax professional if you work remotely across state lines