🗽
State Tax Guide 2026
New York Income Tax
New York levies one of the highest combined income tax burdens in the nation. State rates reach 10.9%, and NYC residents pay an additional city tax of up to 3.876%, plus the Metropolitan Commuter Transportation Mobility Tax (MCTMT).
10.9%
NY Top Rate
3.876%
NYC Top Rate
14.8%
Combined Max
Progressive
Tax Type
🔢 Free New York Tax Calculators
New York Income Tax Calculator
State + NYC city tax calculated together.
New York Paycheck Calculator
Net pay after NY state, NYC, and federal withholdings.
New York Take-Home Pay Calculator
Annual take-home for NY residents.
New York Self-Employment Tax Calculator
SE tax with NY state + NYC on top.
New York Bonus Tax Calculator
How NY taxes supplemental income and bonuses.
2026 New York State Tax Brackets — Single
| Taxable Income | NY State 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% |
2026 New York City (NYC) Tax Brackets — Single
NYC residents pay an additional city income tax on top of NY state tax.
| Taxable Income | NYC Rate |
|---|---|
| $0 – $12,000 | 3.078% |
| $12,000 – $25,000 | 3.762% |
| $25,000 – $50,000 | 3.819% |
| $50,000 – — | 3.876% |
MCTMT — Metropolitan Commuter Transportation Mobility Tax
Self-employed individuals with net earnings over $50,000 from the 12-county NYC metro area pay the MCTMT.
Net earnings $50K–$100K
0.34% MCTMT
Net earnings over $100K
0.34% MCTMT
* Employers with payroll in the MCTD also pay 0.34% on covered employee wages.
NYC vs. Rest of New York
| $100K Salary | NYC Resident | Rest of NY |
|---|---|---|
| Federal Income Tax (est.) | ~$17,400 | ~$17,400 |
| NY State Tax | ~$5,890 | ~$5,890 |
| NYC City Tax | ~$3,400 | $0 |
| FICA | ~$7,650 | ~$7,650 |
| Total Taxes | ~$34,340 | ~$30,940 |
| Take-Home Pay | ~$65,660 | ~$69,060 |
Key New York Deductions & Credits
✓
NY Standard Deduction
$8,000 single / $16,050 MFJ (2026 est.) — lower than federal
✓
NY Itemized Deductions
Generally follows federal, but SALT deduction is unlimited at state level
✓
NYC School Tax Credit
Up to $63 credit for NYC residents
✓
NY Child & Dependent Care Credit
Up to 110% of federal credit for lower-income families
✓
Yonkers Surcharge
Yonkers residents pay an additional 16.75% surcharge on NY state tax
Calculate Your New York Tax Burden
State + NYC city tax in one calculation. See exactly how much NY taxes cost you.
Open NY Income Tax Calculator →