New York Paycheck Calculator & Income Tax Rates (2026)

New York applies 9 rates to taxable income — that is, income after the state standard deduction or exemption. Only the slice of income inside each band is taxed at that band's rate.

New York's effective state rate climbs with income as more of your salary lands in higher bands. The last column shows the state rate on your next dollar at each level.

New York's joint brackets widen the bands for couples, so the same household income is taxed more lightly. On $100,000 a joint return keeps $80,509 versus $74,265 for a single filer.

New York taxes income through nine brackets for 2026, from 3.9% to 10.9%. The FY2026 budget enacted in May 2025 shaved 0.1 point off the five lowest rates for tax years 2026 and 2027—4% becomes 3.9%, 4.5% becomes 4.4%, and so on through the 6% bracket—while the three top rates of 9.65%, 10.3% and 10.9%, adopted as a temporary measure in 2021, were extended through 2032. The 10.9% rate is reserved for taxable income in the tens of millions, but the 6.85% bracket reaches ordinary six-figure salaries. Two features make the schedule steeper than it looks. A tax benefit recapture phases out the lower brackets for high earners, so once adjusted gross income passes roughly $107,650 the effective rate climbs toward the taxpayer's marginal rate on every dollar. And New York City residents pay a second income tax of 3.078% to 3.876%, giving a Manhattan executive a combined top rate above 14.7%, the highest in the country.

The standard deduction is $8,000 for single filers and $16,050 for joint filers, plus a $1,000 exemption per dependent. Filers may itemize even if they took the federal standard deduction—there is no SALT cap on property taxes—though state income tax is not deductible and itemized deductions are halved above $1 million. Credits include an earned income credit at 30% of the federal amount and the Empire State Child Credit, now up to $1,000 for children under four.

New York City residents pay a city income tax of 3.078% to 3.876% across four brackets on top of the state tax; commuters into the city have not paid it since 1999. Yonkers charges residents a surcharge of 16.75% of their net state tax and nonresidents 0.5% of wages earned there. In the twelve-county MTA region, employers and self-employed people with net earnings above $50,000 owe the Metropolitan Commuter Transportation Mobility Tax, a fraction of a percent. No other New York locality taxes income.

The state sales tax is 4%, and counties and cities add 3% to 4.875%, so most of the state pays 8% to 8.75% and New York City pays 8.875% (4% state, 4.5% city, 0.375% for the Metropolitan Commuter Transportation District). Groceries and prescription and nonprescription drugs are exempt statewide. Clothing and footwear under $110 per item are exempt from the state 4% and from New York City's share, though most upstate counties still tax them.

Property taxes are high but wildly uneven. Long Island and Westchester carry effective rates around 1.5% to 2% and median bills above $10,000—the nation's highest—while New York City taxes one- to three-family homes at an effective rate under 1% thanks to capped assessments. A 2% levy cap has applied outside the city since 2011. STAR cuts school taxes for homes with income under $500,000, with a larger Enhanced STAR benefit for homeowners 65 and older under an income limit just above $100,000.

Social Security is fully exempt. So are pensions from New York State and local governments, the federal government and the military—a public-school teacher retiring on a $70,000 NYSTRS pension owes New York nothing on it. Private pensions, annuities, 401(k) and IRA withdrawals get the $20,000 pension and annuity exclusion once the taxpayer turns 59½, per person, so a married couple can shelter $40,000 a year. Above that, retirement income is taxed at the regular rates, and New York City applies the same exclusions before its own tax. Railroad Retirement benefits are exempt under federal law. The practical divide is between public and private retirees: the former can live tax-free on six figures, the latter pays on everything past $20,000.

Low and middle earners get modest relief from the 2026 rate trims; a single filer at $60,000 pays an effective state rate near 4.5%. The losers are high-earning New York City residents: a $400,000 salary faces 6.85% state plus 3.876% city, close to 10.7% at the margin, before benefit recapture. Married couples face a mild penalty in the middle brackets, where joint thresholds are less than double the single ones. Public-sector retirees are the clearest winners. Remote workers in New Jersey or Florida for New York employers owe New York on every workday under the convenience-of-the-employer rule.

The median household income in New York is $68,000, which is $53,538 a year ($4,462 a month) after all taxes. That is close to the national median. After adjusting for cost of living, the purchasing power of that take-home is equivalent to $42,830 in an average-cost area.

New York ranks #42 of 50 for raw take-home pay and #48 for cost-adjusted purchasing power at $100,000. The 6-place gap between the two reflects an above-average cost of living that erodes what the take-home actually buys. The best state (Alaska) leaves $79,125; the worst (Oregon) leaves $70,932. New York is $4,860 behind the leader.

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