NEW YORK INCOME TAX · TAX YEAR 2026
2026 New York income tax calculator
Estimate New York State and New York City income tax, federal tax and take-home pay for tax year 2026, including the supplemental tax on higher incomes.
Your estimate
New York take-home pay by salary
Take-home pay is wages minus New York tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $2,103 | $40,252 | $1,548 |
| $75,000 | $3,453 | $58,139 | $2,236 |
| $100,000 | $4,861 | $74,319 | $2,858 |
| $150,000 | $8,291 | $105,500 | $4,058 |
| $200,000 | $11,328 | $137,599 | $5,292 |
New York tax brackets for 2026
New York cut its five lowest rates by 0.1 percentage point for 2026, so rates run from 3.9% to 10.9%. Bracket thresholds are unchanged. The amounts come from Tax Law section 601 as amended in 2025.
| Rate | Taxable income |
|---|---|
| 3.9% | Up to $8,500 |
| 4.4% | Over $8,500 through $11,700 |
| 5.15% | Over $11,700 through $13,900 |
| 5.4% | Over $13,900 through $80,650 |
| 5.9% | Over $80,650 through $215,400 |
| 6.85% | Over $215,400 through $1,077,550 |
| 9.65% | Over $1,077,550 through $5,000,000 |
| 10.3% | Over $5,000,000 through $25,000,000 |
| 10.9% | Over $25,000,000 |
| Rate | Taxable income |
|---|---|
| 3.9% | Up to $17,150 |
| 4.4% | Over $17,150 through $23,600 |
| 5.15% | Over $23,600 through $27,900 |
| 5.4% | Over $27,900 through $161,550 |
| 5.9% | Over $161,550 through $323,200 |
| 6.85% | Over $323,200 through $2,155,350 |
| 9.65% | Over $2,155,350 through $5,000,000 |
| 10.3% | Over $5,000,000 through $25,000,000 |
| 10.9% | Over $25,000,000 |
| Rate | Taxable income |
|---|---|
| 3.9% | Up to $12,800 |
| 4.4% | Over $12,800 through $17,650 |
| 5.15% | Over $17,650 through $20,900 |
| 5.4% | Over $20,900 through $107,650 |
| 5.9% | Over $107,650 through $269,300 |
| 6.85% | Over $269,300 through $1,616,450 |
| 9.65% | Over $1,616,450 through $5,000,000 |
| 10.3% | Over $5,000,000 through $25,000,000 |
| 10.9% | Over $25,000,000 |
| Filing status | Standard deduction | Per dependent (deduction) |
|---|---|---|
| Single | $8,000 | $1,000 |
| Married filing jointly | $16,050 | $1,000 |
| Head of household | $11,200 | $1,000 |
| Married filing separately | $8,000 | $1,000 |
New York income tax questions
Does New York have a state income tax?
Yes. New York taxes income at graduated rates from 3.9% to 10.9% for 2026. New York City residents also pay city income tax at 3.078% to 3.876%.
How much is New York income tax on $100,000?
A single filer outside New York City with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,860.65 in New York income tax for 2026, 4.86% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,319.35, or $2,858.44 every two weeks.
What is the New York standard deduction for 2026?
For 2026, the New York standard deduction is $8,000 for single filers and married couples filing separately, $16,050 for married couples filing jointly, and $11,200 for heads of household. Each dependent adds a $1,000 exemption.
Does New York tax Social Security?
No. New York does not tax Social Security benefits.
New York Social Security tax rules
Does New York tax retirement income?
Partly. New York exempts New York State and local, federal and military pensions, and from age 59 1/2 excludes up to $20,000 per person of other pension and IRA income.
New York retirement income tax for 2026
How does New York tax capital gains?
As ordinary income at New York's regular rates, and at New York City rates for city residents. New York has no separate capital gains rate. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI, subtracts the New York standard deduction and $1,000 for each dependent, and applies the rate schedule. When New York AGI exceeds $107,650, a supplemental tax gradually takes back the benefit of the lower brackets, as section 601(d-5) requires. Above $25 million, all taxable income is taxed at 10.9%.
If you choose New York City residency, city tax at 3.078% to 3.876% applies to the same taxable income. City rates have not changed since 2017 and come from the latest IT-201 instructions.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $67,000.00 of New York taxable income and about $3,453.40 in New York income tax, 4.60% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,139.10, or $4,844.93 a month.
What this estimate excludes
The Social Security subtraction, the government pension and $20,000 pension and annuity exclusions, the Empire State child credit, New York and New York City EITC, household credits, the NYC school tax credit, itemized deductions, Yonkers surcharges, 414(h) public-employee contribution add-backs and payroll contributions for disability and paid family leave.
New York sources
- New York Tax Law section 601: 2026 rate schedules and supplemental tax
- NY Tax Department: 2026 rate reductions
- IT-2104-I (2026): standard deduction table
- 2025 IT-201 instructions: dependent exemption, New York City rate schedules and pension exclusion
- NY Tax Department: information for retired persons
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.