New York tax burden — broken down.
New York’s combined tax burden (income + property + sales) lands at 16.63% on our composite — ranking #6 of 51 jurisdictions. The top marginal individual income tax rate is 10.90%.
New York burden, broken into 3 components
| Component | New York rate | National median |
|---|---|---|
| Top marginal income | 10.90% | ~5.30% |
| Effective property | 1.73% | ~1.07% |
| State sales tax | 4.00% | ~5.50% |
| Combined composite | 16.63% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in New York
New York does NOT tax most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by New York. Federal taxation of these income sources is unchanged regardless of state.
How New York compares
Of all 51 US jurisdictions ranked by combined burden composite, New York sits at #6. That puts New York in the top 10 highest-burden states — relocation candidates often look at the bottom-10 list (WY, SD, TN, AK, NH). For the live cross-state heat map, see the interactive tax burden map.
New York metros — local tax overlay
State rates are uniform across New York— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
- New Yorkproperty 1.70% · pop 20.1Mmedian $76,607 →
- Buffaloproperty 2.50% · pop 1.2Mmedian $52,400 →
- Rochesterproperty 2.60% · pop 1.1Mmedian $56,200 →
- Albanyproperty 2.20% · pop 0.9Mmedian $66,800 →
- Poughkeepsieproperty 2.20% · pop 0.7Mmedian $72,400 →
- Syracuseproperty 2.40% · pop 0.7Mmedian $52,200 →
- Binghamtonproperty 2.40% · pop 0.3Mmedian $50,600 →
- Uticaproperty 2.50% · pop 0.1Mmedian $44,600 →
More New York metros coming as we expand city coverage.
New York tax — common questions
What is the New York top marginal income tax rate in 2025?
New York's top marginal individual income tax rate is 10.90% on the highest bracket.
What is the New York effective property tax rate?
New York's statewide effective property tax rate is 1.73% of home value (annual). On a $400,000 home that's roughly $6,920/yr. Local variation can be ±0.5pp.
Does New York tax retirement income or Social Security?
New York does NOT tax most retirement income, and does NOT tax Social Security benefits.
Are there any New York-specific tax quirks I should know about?
NY top marginal rate is 10.9% on income over $25M; combined NY State + NYC top rate reaches 14.776% — second highest in the US after California. NY also has an estate tax with a $7.16M exemption (2025) and a "cliff" that taxes the entire estate if it exceeds 105% of exemption.
For the full New York state tax breakdown — every bracket, every deduction, all the edge cases — read our deep New York state tax guide →
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.