New York Tax Brackets 2026: Income Tax Rates and Thresholds
New York has rates from 3.9% to 10.9% for tax year 2026. Brackets for single and married filers, deductions and examples.
Top rate
10.9%
Structure
9 brackets
Standard deduction
$8,000 single
Tax on $75,000 salary
$3,453
New York income tax brackets 2026: single filers
| Taxable income | Rate | Tax owed on the bracket below |
|---|---|---|
| $0 to $8,500 | 3.9% | – |
| $8,500 to $11,700 | 4.4% | $332 + 4.4% over $8,500 |
| $11,700 to $13,900 | 5.15% | $472 + 5.15% over $11,700 |
| $13,900 to $80,650 | 5.4% | $586 + 5.4% over $13,900 |
| $80,650 to $215,400 | 5.9% | $4,190 + 5.9% over $80,650 |
| $215,400 to $1,077,550 | 6.85% | $12,140 + 6.85% over $215,400 |
| $1,077,550 to $5,000,000 | 9.65% | $71,198 + 9.65% over $1,077,550 |
| $5,000,000 to $25,000,000 | 10.3% | $449,714 + 10.3% over $5,000,000 |
| Over $25,000,000 | 10.9% | $2,509,714 + 10.9% over $25,000,000 |
New York income tax brackets 2026: married filing jointly
| Taxable income | Rate | Tax owed on the bracket below |
|---|---|---|
| $0 to $17,150 | 3.9% | – |
| $17,150 to $23,600 | 4.4% | $669 + 4.4% over $17,150 |
| $23,600 to $27,900 | 5.15% | $953 + 5.15% over $23,600 |
| $27,900 to $161,550 | 5.4% | $1,174 + 5.4% over $27,900 |
| $161,550 to $323,200 | 5.9% | $8,391 + 5.9% over $161,550 |
| $323,200 to $2,155,350 | 6.85% | $17,929 + 6.85% over $323,200 |
| $2,155,350 to $5,000,000 | 9.65% | $143,431 + 9.65% over $2,155,350 |
| $5,000,000 to $25,000,000 | 10.3% | $417,940 + 10.3% over $5,000,000 |
| Over $25,000,000 | 10.9% | $2,477,940 + 10.9% over $25,000,000 |
New York standard deduction and exemptions (2026)
| Single | Married filing jointly | |
|---|---|---|
| Standard deduction | $8,000 | $16,050 |
| Personal exemption | None | None |
| Personal credit | None | None |
Higher earners lose the benefit of the lower brackets through New York's supplemental tax, which this estimate leaves out.
How much New York income tax you'll pay
| Salary | Single: taxable | Single: state tax | Married: state tax | Single: effective rate |
|---|---|---|---|---|
| $25,000 | $17,000 | $753 | $349 | 3.01% |
| $50,000 | $42,000 | $2,103 | $1,501 | 4.21% |
| $75,000 | $67,000 | $3,453 | $2,851 | 4.60% |
| $100,000 | $92,000 | $4,860 | $4,201 | 4.86% |
| $150,000 | $142,000 | $7,810 | $6,901 | 5.21% |
| $250,000 | $242,000 | $13,962 | $12,663 | 5.58% |
| $500,000 | $492,000 | $31,087 | $28,940 | 6.22% |
State income tax only, on wages, after the standard deduction, exemptions and credits. Local income taxes not included. New York City residents add 3.078% to 3.876%, and Yonkers residents add a surcharge. Enter the rate if it applies to you.
Example: New York brackets on a $75,000 salary
A single filer earning $75,000 has $67,000 of New York taxable income after deductions. Each slice is taxed at its own rate:
| Bracket | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $8,500 | $8,500 | 3.9% | $332 |
| $8,500 to $11,700 | $3,200 | 4.4% | $141 |
| $11,700 to $13,900 | $2,200 | 5.15% | $113 |
| $13,900 to $80,650 | $53,100 | 5.4% | $2,867 |
| Total before credits | $67,000 | 5.15% | $3,453 |
2026 federal tax brackets
Single filers
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. See what you take home after federal and state taxes with the New York paycheck calculator.
Frequently Asked Questions
What are the New York tax brackets for 2026?
New York has 9 income tax brackets, from 3.9% to 10.9%, with the top rate starting at $25,000,000 of taxable income for single filers. Married couples filing jointly have wider brackets.
What is the New York standard deduction for 2026?
$8,000 for single filers and $16,050 for married couples filing jointly.
How much New York income tax will I pay on $75,000?
A single filer with a $75,000 salary has about $67,000 of New York taxable income and owes about $3,453 in state income tax for 2026, an effective state rate of 4.6%.
What is the top New York income tax rate?
10.9%, which applies to taxable income above $25,000,000 for single filers and $25,000,000 for married couples. NYC residents pay an additional 3.078% to 3.876%.
How do tax brackets work?
Each rate applies only to the income inside its bracket. Moving into a higher bracket doesn't raise the tax on the income below it, so a raise never lowers your take-home pay.
New York Paycheck Calculator →
Take-home pay per paycheck after federal, state and payroll taxes.
New York Self-Employment Tax Calculator →
Tax on LLC, sole proprietor and 1099 income, with quarterly estimated payments.
New York business tax guide →
Corporate tax, sales tax, LLC fees and more.
Tax brackets for other states
Sources
Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.