New York income tax brackets
New York has 9 brackets for single filers, from 3.9% on the first $8,500 of taxable income to 10.9% on income over $25,000,000; joint filers reach the top rate at $25,000,000. The New York standard deduction is $8,000 for single filers, $16,050 for married couples filing jointly and $11,200 for heads of household.
This is New York's 2026 schedule. It was checked on 2026-09-30 against NY DTF Form IT-2105-I (2026) New York State tax rate schedules and standard deduction table.
New York City and Yonkers levy a separate local income tax that is not included here.
| Rate | Single | Married filing jointly | Tax at the top of the single band |
|---|---|---|---|
| 3.9% | up to $8,500 | up to $17,150 | $332 |
| 4.4% | $8,500 – $11,700 | $17,150 – $23,600 | $472 |
| 5.15% | $11,700 – $13,900 | $23,600 – $27,900 | $586 |
| 5.4% | $13,900 – $80,650 | $27,900 – $161,550 | $4,190 |
| 5.9% | $80,650 – $215,400 | $161,550 – $323,200 | $12,140 |
| 6.85% | $215,400 – $1,077,550 | $323,200 – $2,155,350 | $71,198 |
| 9.65% | $1,077,550 – $5,000,000 | $2,155,350 – $5,000,000 | $449,714 |
| 10.3% | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 | $2,509,714 |
| 10.9% | over $25,000,000 | over $25,000,000 | — |
New York and federal income tax by income
At the calculator's default $85,000, New York takes $3,993 of a $13,863 total income tax bill, or 29%. Filing status matters too: a married couple filing jointly on $170,000 owes New York $7,981, which is $5 less than two single filers earning $85,000 each.
| Gross income | New York tax | New York rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $1,023 | 3.41% | $1,420 | 8.14% |
| $50,000 | $2,103 | 4.21% | $3,820 | 11.85% |
| $65,000 | $2,913 | 4.48% | $5,620 | 13.13% |
| $85,000 (default) | $3,993 | 4.70% | $9,870 | 16.31% |
| $100,000 | $4,860 | 4.86% | $13,170 | 18.03% |
| $125,000 | $6,335 | 5.07% | $18,734 | 20.06% |
| $200,000 | $10,760 | 5.38% | $36,734 | 23.75% |
| $300,000 | $17,387 | 5.80% | $68,134 | 28.51% |
| $400,000 | $24,237 | 6.06% | $103,134 | 31.84% |
Marginal tax rate in New York
The next dollar a single filer earns above $85,000 is taxed at 27.4%: 22% federal and 5.4% by New York. New York's share climbs to 10.9% once taxable income passes $25,000,000.