New York has one of the more layered income tax systems in the country. On top of federal tax, residents pay New York State income tax across a set of progressive brackets, and anyone who lives in New York City or Yonkers pays a local income tax as well. This page brings all of it together in one place: the state brackets, the standard deduction, the city taxes, and what the combined burden actually works out to on your paycheck.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
New York State income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 3.9% | Up to $8,500 | Up to $17,150 | Up to $8,500 | Up to $12,800 |
| 4.4% | $8,500 – $11,700 | $17,150 – $23,600 | $8,500 – $11,700 | $12,800 – $17,650 |
| 5.15% | $11,700 – $13,900 | $23,600 – $27,900 | $11,700 – $13,900 | $17,650 – $20,900 |
| 5.4% | $13,900 – $80,650 | $27,900 – $161,550 | $13,900 – $80,650 | $20,900 – $107,650 |
| 5.9% | $80,650 – $215,400 | $161,550 – $323,200 | $80,650 – $215,400 | $107,650 – $269,300 |
| 6.85% | $215,400 – $1,077,550 | $323,200 – $2,155,350 | $215,400 – $1,077,550 | $269,300 – $1,616,450 |
| 9.65% | $1,077,550 – $5,000,000 | $2,155,350 – $5,000,000 | $1,077,550 – $5,000,000 | $1,616,450 – $5,000,000 |
| 10.3% | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 |
| 10.9% | Over $25,000,000 | Over $25,000,000 | Over $25,000,000 | Over $25,000,000 |
Brackets apply to New York taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
New York State uses progressive brackets, which means higher portions of your income are taxed at higher rates while the lower portions keep their lower rates. The table above shows the current brackets for every filing status. The rate on your next dollar is your marginal rate, while your effective rate, the average across all your income, always comes out lower.
New York standard deduction and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $8,000 | $0 |
| Married Filing Jointly | $16,050 | $0 |
| Married Filing Separately | $8,000 | $0 |
| Head of Household | $11,200 | $0 |
These amounts are subtracted from income before New York's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Before the brackets apply, New York lets you reduce your taxable income with its own standard deduction, which is set separately from the federal figure. The table shows the New York standard deduction by filing status, along with the state specific rules that decide how much of your income is actually taxed.
New York City and Yonkers local income tax
| Locality | Resident Rate | Non-Resident Rate | Applies To |
|---|---|---|---|
| New York City | 3.876% | 0% | Earned income (wages) |
| Yonkers | 0.9% | 0.5% | Earned income (wages) |
Local rates apply to wages in addition to federal and state income tax. "Resident" is the rate for people who live in the locality; "non-resident" applies to people who only work there.
Yonkers's resident tax is legally defined as 16.75% of the filer's New York State income tax — not a percentage of wages. The flat wage rate shown is the calculator's approximation of that rule.
The single New York City rate shown in this list is the top rate of its four-bracket schedule (3.078%–3.876%); resident calculations use the full schedule (see the NYC detail view). Yonkers' resident tax is legally 16.75% of the New York State tax bill.
This is where New York stands apart from most states. New York City charges its own income tax on residents, with its own set of brackets stacked on top of the state tax. Yonkers adds a resident surcharge that is calculated as a percentage of your New York State tax rather than a flat rate on wages. If you live in either city, this local tax comes out on top of state and federal tax. Most of New York State has no local income tax at all, so whether it applies comes down entirely to where you live.
What you actually pay in New York
| Gross Income | Federal | New York | FICA | Combined |
|---|---|---|---|---|
| Up to $8,000 | -7.65% | -2.3% | 7.65% | -2.3% |
| $8,000 – $16,100 | 7.65% | 6.19% | 7.65% | 21.49% |
| $16,100 – $19,700 | 17.65% | 6.69% | 7.65% | 32% |
| $19,700 – $21,900 | 10% | 5.15% | 7.65% | 22.8% |
| $21,900 – $28,500 | 10% | 5.4% | 7.65% | 23.05% |
| $28,500 – $66,500 | 12% | 5.4% | 7.65% | 25.05% |
| $66,500 – $88,650 | 22% | 5.4% | 7.65% | 35.05% |
| $88,650 – $121,800 | 22% | 5.9% | 7.65% | 35.55% |
| $121,800 – $184,500 | 24% | 5.9% | 7.65% | 37.55% |
| $184,500 – $200,000 | 24% | 5.9% | 1.45% | 31.35% |
| $200,000 – $217,875 | 24% | 5.9% | 2.35% | 32.25% |
| $217,875 – $223,400 | 32% | 5.9% | 2.35% | 40.25% |
| $223,400 – $272,325 | 32% | 6.85% | 2.35% | 41.2% |
| $272,325 – $656,700 | 35% | 6.85% | 2.35% | 44.2% |
| $656,700 – $1,085,550 | 37% | 6.85% | 2.35% | 46.2% |
| $1,085,550 – $5,008,000 | 37% | 9.65% | 2.35% | 49% |
| $5,008,000 – $25,008,000 | 37% | 10.3% | 2.35% | 49.65% |
| Over $25,008,000 | 37% | 10.9% | 2.35% | 50.25% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and New York each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | New York Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $1,023 | $2,295 | $4,738 | $25,262 | 15.8% |
| $50,000 | $3,820 | $2,103 | $3,825 | $9,748 | $40,252 | 19.5% |
| $75,000 | $7,670 | $3,453 | $5,738 | $16,861 | $58,140 | 22.5% |
| $100,000 | $13,170 | $4,860 | $7,650 | $25,680 | $74,320 | 25.7% |
| $150,000 | $24,734 | $7,810 | $11,475 | $44,019 | $105,981 | 29.3% |
| $200,000 | $36,734 | $10,760 | $14,339 | $61,833 | $138,167 | 30.9% |
| $300,000 | $68,134 | $17,387 | $16,689 | $102,211 | $197,789 | 34.1% |
| $500,000 | $138,134 | $31,087 | $21,389 | $190,611 | $309,389 | 38.1% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a New York resident really pays on their next dollar once federal tax, state tax, and FICA are stacked together, alongside take-home examples across a range of incomes. New York City residents should add the local rate from the section above, since the city tax sits on top of these figures.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in New York as it does everywhere else in the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your New York take-home pay
To turn all of this into a single take-home figure for your own salary, covering federal tax, state tax, city tax, and FICA together, run your numbers through the payroll calculator and select New York as your state.
Frequently asked questions
Does New York City have its own income tax?
Yes. New York City charges a separate local income tax on its residents, with its own brackets, on top of New York State and federal income tax.
Do I pay New York City income tax if I work there but live outside the city?
Generally no. New York City personal income tax applies to city residents. If you commute in from outside the city you usually do not pay the city income tax, though you still owe New York State tax on income earned in the state.
How is the Yonkers income tax calculated?
Yonkers charges residents a surcharge based on a percentage of their New York State income tax, rather than a flat percentage of wages. It is added on top of state and federal tax.