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New York State Income Tax Rates and Brackets for 2025-2026

New York state has nine income tax rates, ranging from 4% to 10.9%. Tax credits and deductions, filing status and residency status can influence what you pay.

Sabrina Parys
Tina Orem
Chris Hutchison
Lei Han
Updated
New York has one of the highest marginal tax rates in the country, topping out at 10.9%. However, how much New Yorkers end up paying in state income taxes depends largely on their income, filing status and which tax rates and brackets apply to them.
People who live in New York City and Yonkers may need to pay local income taxes in addition to their state-level taxes.

New York state income tax rates

New York has nine income tax rates: 4%, 4.5%, 5.25%, 5.5%, 6%, 6.85%, 9.65%, 10.3% and 10.9%. The tax rates and brackets below apply to taxable income earned in 2025, which is reported on tax returns that are due April 15, 2026.
Tax rate
Single / married filing separately
Married filing jointly / Surviving spouse
Head of household
4%
$0 - $8,500
$0 - $17,150
$0 - $12,800
4.5%
$8,501 - $11,700
$17,151 - $23,600
$12,801 - $17,650
5.25%
$11,701 - $13,900
$23,601 - $27,900
$17,651 - $20,900
5.5%
$13,901 - $80,650
$27,901 - $161,550
$20,901 - $107,650
6%
$80,651 - $215,400
$161,551 - $323,200
$107,651 - $269,300
6.85%
$215,401 - $1,077,550
$323,201 - $2,155,350
$269,301 - $1,616,450
9.65%
$1,077,551 - $5,000,000
$2,155,351 - $5,000,000
$1,616,451 - $5,000,000
10.3%
$5,000,001 - $25,000,000
$5,000,001 - $25,000,000
$5,000,001 - $25,000,000
10.9%
$25,000,001 and over
$25,000,001 and over
$25,000,001 and over
Note: See below for a breakdown of taxes owed by filing status. If your 2025 New York state taxable income was less than $65,000, use the New York state tax tables instead.
Single filers and married filing separately
Tax rate
Taxable income bracket
Tax owed
4%
$0 to $8,500.
4% of taxable income.
4.5%
$8,501 to $11,700.
$340 plus 4.5% of the amount over $8,500.
5.25%
$11,701 to $13,900.
$484 plus 5.25% of the amount over $11,700.
5.5%
$13,901 to $80,650.
$600 plus 5.5% of the amount over $13,900.
6%
$80,651 to $215,400.
$4,271 plus 6% of the amount over $80,650.
6.85%
$215,401 to $1,077,550.
$12,356 plus 6.85% of the amount over $215,400.
9.65%
$1,077,551 to $5,000,000.
$71,413 plus 9.65% of the amount over $1,077,550.
10.3%
$5,000,001 to $25,000,000.
$449,929 plus 10.3% of the amount over $5,000,000.
10.9%
$25,000,001 and over.
$2,509,929 plus 10.9% of the amount over $25,000,000.
Source: New York State Department of Taxation and Finance.
Married filing jointly and surviving spouse
Tax rate
Taxable income bracket
Tax owed
4%
$0 to $17,150.
4% of taxable income.
4.5%
$17,151 to $23,600.
$686 plus 4.5% of the amount over $17,150.
5.25%
$23,601 to $27,900.
$976 plus 5.25% of the amount over $23,600.
5.5%
$27,901 to $161,550.
$1,202 plus 5.5% of the amount over $27,900.
6%
$161,551 to $323,200.
$8,553 plus 6% of the amount over $161,550.
6.85%
$323,201 to $2,155,350.
$18,252 plus 6.85% of the amount over $323,200.
9.65%
$2,155,351 to $5,000,000.
$143,754 plus 9.65% of the amount over $2,155,350.
10.3%
$5,000,001 to $25,000,000.
$418,263 plus 10.3% of the amount over $5,000,000.
10.9%
$25,000,001 and over.
$2,478,263 plus 10.9% of the amount over $25,000,000.
Source: New York State Department of Taxation and Finance.
Head of household
Tax rate
Taxable income bracket
Tax owed
4%
$0 to $12,800.
4% of taxable income.
4.5%
$12,801 to $17,650.
$512 plus 4.5% of the amount over $12,800.
5.25%
$17,651 to $20,900.
$730 plus 5.25% of the amount over $17,650.
5.5%
$20,901 to $107,650.
$901 plus 5.5% of the amount over $20,900.
6%
$107,651 to $269,300.
$5,672 plus 6% of the amount over $107,650.
6.85%
$269,301 to $1,616,450.
$15,371 plus 6.85% of the amount over $269,300.
9.65%
$1,616,451 to $5,000,000.
$107,651 plus 9.65% of the amount over $1,616,450.
10.3%
$5,000,001 to $25,000,000.
$434,163 plus 10.3% of the amount over $5,000,000.
10.9%
$25,000,001 and over.
$2,494,163 plus 10.9% of the amount over $25,000,000.
Source: New York State Department of Taxation and Finance.
Person, Reading, Computer
🤓 Nerdy Tip: For high-earning New Yorkers, the computation of New York state taxes can be a little trickier than simply finding your taxable bracket and glancing at the "taxes owed" column.
That’s because, in 2021, New York state brought back a supplemental tax on high-earning individuals (adjusted gross income above $107,650), which, in some cases, can also amount to an almost flat tax on all earnings rather than just a portion of earnings. In many instances, the recapture tax will ask the taxpayer to "add back the savings from those lower tax brackets, which leaves many taxpayers at, or very close to, a flat marginal rate," Chris Whalen, a CPA based in Red Bank, New Jersey, said in an email interview.
You can calculate the supplemental tax by reviewing the worksheets on the NYS Department of Revenue's website, and good tax software should be able to do the calculations as well.
» Get the full picture: See what federal tax bracket you’re in

When are New York state income taxes due?

New York’s tax filing deadline generally follows the federal tax deadline. Tax returns for 2025 are due by April 15, 2026. Filers who request an extension by Tax Day have until Oct. 15, 2026, to file their returns. However, an extension to file your return does not equal an extension to pay any tax due.

What is New York's standard deduction?

The standard deduction allows taxpayers to reduce their taxable income by a fixed amount. The New York state standard deductions for 2025 (taxes filed in 2026) are:
  • Single: $8,000.
  • Single (claimed as dependent): $3,100.
  • Married filing jointly or surviving spouse: $16,050.
  • Married filing separately: $8,000.
  • Head of household: $11,200.
» Zoom out to the federal level: How much is the standard deduction this year?
  • New York earned income tax credit: Mirrored after the federal tax credit of the same name, this benefit allows some New Yorkers to claim up to 30% of their federal benefit. For full-year residents, the credit is fully refundable, too — that means you may be able to get an unused portion back as a refund.
  • Empire state child credit: This is a fully refundable tax credit for parents and caretakers with dependents under the age of 17. People with children under 4 can get up to $1,000 per child, and people with children 4 or older but under 17 can get up to $330 per child. There are income limits, though, so people who earn above the threshold for their filing status may get a reduced credit or none at all.
  • College tuition credit: Full-time residents who paid for qualified undergraduate tuition expenses either for themselves, their spouses or, in some cases, dependents may be able to snag a credit of up to $400 per student.
🍎 Are you a resident of New York City? You may be eligible for a few more city-specific benefits. NYC has its own version of the earned income tax credit and child and dependent care credit. Some low-income residents may also be able to claim the household credit. See the New York taxation and finance website for more details.

Do I have to pay New York state income tax?

There are three types of residency statuses when it comes to New York state tax. They determine what portion of your income the state will tax.
Generally, you have to file a New York state tax return if you’re a New York resident, and you’re required to file a federal tax return or your federal gross income plus New York additions was more than $4,000 ($3,100 if you’re single and someone can claim you as a tax dependent). Here are the other rules for different residency statuses:
Resident rules
If you're a resident, you are taxed on income from all sources inside and outside New York. In general, you’re a resident of New York for tax purposes if your permanent home is there (your “domicile”) or if you leased or owned a place there (a “place of abode”) and spent 184 days or more in New York state during the tax year.
  • New York considers your permanent home the place you intend to return to after things such as vacations, business trips, military assignments or the end of a college semester.
  • There are special rules for people who were in a foreign country for at least 450 of 548 consecutive days. (You can see the rules here for how New York determines residency status.)
  • Where you vote, where your driver’s license and registration are issued, or where your will is are not primary factors in establishing domicile. It’s more about where your stuff is and where you spend your time.
You file Form IT-201. You may have extra paperwork if you live in New York City or Yonkers, because those cities assess local income tax on top of state tax.
Part-year resident rules
If you're a part-year resident, you are taxed on income received while a resident plus income from New York sources while a nonresident. Generally, you’re a part-year resident of New York if you were a nonresident for some of the tax year. This is often the case for people who moved to New York from another state or left New York for another state in the middle of the year.
You file Form IT-203. You may have extra paperwork if you were living in New York City or Yonkers, since those cities assess local income tax on top of state tax.
Nonresident rules
If you're a nonresident, you are taxed on income from New York sources if your adjusted gross income is higher than your New York standard deduction. This means you may need to file a New York state tax return even if you live in another state but made money from:
  • Services performed in New York.
  • Rent from real estate you own in New York.
  • The sale or transfer of real estate in New York.
  • Income from a New York business, trade or profession.
  • Lottery winnings in the state if over $5,000.
If these apply to you, you would file Form IT-203.
» Filing in multiple states and need help? Here's how to find a tax preparer near you

New York City income tax rates

Tax rate
Single / married filing separately
Married filing jointly / Surviving spouse
Head of household
3.078%
$0 – $12,000.
$0 – $21,600
$0 – $14,400
3.762%
$12,001 – $25,000.
$21,601 – $45,000
$14,401 – $30,000
3.819%
$25,001 – $50,000.
$45,001 – $90,000
$30,001 – $60,000
3.876%
$50,001 and over.
$90,001 and over
$60,001 and over
Source: New York State Department of Taxation and Finance.
New York City tax rates are 3.078%, 3.762%, 3.819% and 3.876% for the 2025 tax year (taxes filed in 2026). These are additional taxes NYC residents are subject to on top of what they owe to New York state.
Note: If your New York City taxable income was less than $65,000 in 2025, use the New York City tax tables instead.
Similar to New York state, how you calculate your New York City taxes depends on your income. And again, keep in mind that your final tax bill will also be influenced by other factors, including credits and deductions you may qualify for.

4 things to know about New York state income tax

  • Some people may be eligible to file their federal and New York state income taxes for free via the IRS Free File program.
  • Wondering where your New York state income tax refund is? Good news: You can check the status of your state tax refund online.
  • If you can’t afford your tax bill and owe $20,000 or less, New York offers payment plans. Typically, you get three years to pay your bill.
  • You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.
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