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Tax Brackets
New York Income Tax Brackets 2026
| Income Range | Tax Rate | Tax on Bracket |
|---|---|---|
| $0 - $8,500 | 4% | $340 |
| $8,501 - $11,700 | 4.5% | $144 |
| $11,701 - $13,900 | 5.25% | $116 |
| $13,901 - $80,650 | 5.5% | $3,671 |
| $80,651 - $215,400 | 6% | $8,085 |
| $215,401 - $1,077,550 | 6.85% | $59,057 |
| $1,077,551 - $5,000,000 | 9.65% | $378,516 |
| $5,000,001 - $25,000,000 | 10.3% | $2,060,000 |
| Over $25,000,001 | 10.9% | -- |
Overview
Understanding New York Taxes
New York state levies a graduated income tax with nine brackets, ranging from 4.00% to 10.90%. The top rates of 9.65% to 10.90% apply to very high incomes (above $1,077,550 for single filers), while most New Yorkers earning between $80,000 and $215,000 fall in the 6.00% bracket. New York's bracket thresholds differ by filing status, with married couples receiving wider brackets.
New York has its own standard deduction of $8,000 for single filers and $16,050 for married filing jointly, lower than the federal amounts. Dependent exemptions are $1,000 per qualifying dependent. New York's taxable income calculation starts from federal AGI with New York-specific modifications.
A critical consideration for New York residents is that New York City and Yonkers impose their own additional income taxes. NYC has four brackets ranging from 3.078% to 3.876%. Combined with state rates, NYC residents can face a total state-plus-city marginal rate of 10.726% (on income around $80K-$215K) to 14.776% (at the top). Yonkers imposes a surcharge of 16.75% of the net state tax. These city taxes make New York City one of the most heavily taxed jurisdictions in the country for income earners.
New York fully exempts Social Security benefits and government pensions (federal, New York state, and local) from state income tax. Private pensions and 401(k)/IRA distributions are taxable, but taxpayers 59-1/2 and older can exclude up to $20,000 of private pension and annuity income. Military retirement pay is fully exempt.
The state sales tax rate is 4.00% with local additions bringing the average combined rate to approximately 8.52%. Groceries and prescription drugs are exempt. NYC's combined rate is 8.875%. Clothing and footwear under $110 per item are exempt from state and NYC sales tax.
Property taxes in New York vary enormously. Westchester, Nassau, and Rockland counties have effective rates exceeding 2%, while NYC's effective rate is lower at about 0.88% (though applied to very high property values). Upstate New York has moderate to high rates depending on the school district. The STAR program provides property tax relief for primary residences.
FAQ
Frequently Asked Questions
Smart Moves
Tax Tips for New York Residents
If you live in NYC, your combined state and city income tax can exceed 14% at the top — this is a critical factor in take-home pay calculations
Taxpayers 59-1/2 and older should claim the $20,000 pension/annuity income exclusion on their NY return
Clothing under $110 per item is sales tax-free in New York — take advantage for everyday purchases
Apply for the STAR property tax exemption on your primary residence to reduce your property tax bill
Other States
Calculate Your Paycheck in Other States
For educational purposes only -- not financial or tax advice. Tax rates shown are based on 2026 data and may not reflect recent changes. Consult a tax professional for your specific situation.