New York Income Tax Brackets 2026
9 brackets from 4% to 10.9% (state). NYC residents add 3.876% local for ~10.7% combined top rate. Standard deduction $8,000 (single).
Quick Answer: New York 2026 Income Tax Brackets
New York uses 9 progressive brackets in 2026, ranging from 4% on the first $8,500 to 6.85% on income above $215,400 (state). NYC residents add a 3.876% local tax, bringing the combined top rate to ~10.7%. Above $25M, NY has a top rate of 10.9%. Standard deduction: $8,000 (single).
New York's progressive income tax has nine brackets for tax year 2026, with rates from 4% to 6.85% at the state level — and notably, the top-bracket threshold ($25M+ for single filers) is the highest in the US, designed to keep middle-income tax burdens manageable. Brackets are adjusted annually for inflation. Above the state tax, NYC residents pay a 3.876% local income tax that brings NYC's combined top rate to ~10.7%, second only to California's 13.3%. The top-bracket rates (9.65%, 10.3%, 10.9%) were added by the 2021 tax-rate restructuring for high earners and have been controversial.
New York 2026 Tax Brackets (Single Filer)
New York uses 9-bracket progressive taxation with marginal rates from 4% to 10.9% for single filers.
| Tax rate | Income range | Tax owed on this slice |
|---|---|---|
| 4% | $0 – $8,500 | 4% of income in this range |
| 4.5% | $8,501 – $11,700 | 4.5% of income in this range |
| 5.25% | $11,701 – $13,900 | 5.25% of income in this range |
| 5.5% | $13,901 – $80,650 | 5.5% of income in this range |
| 6% | $80,651 – $215,400 | 6% of income in this range |
| 6.85% | $215,401 – $1,077,550 | 6.85% of income in this range |
| 9.65% | $1,077,551 – $5,000,000 | 9.65% of income in this range |
| 10.3% | $5,000,001 – $25,000,000 | 10.3% of income in this range |
| 10.9% | $25,000,001 and up | All income above this threshold |
Show married filing jointly brackets (2026)
| Tax rate | Income range | Tax owed on this slice |
|---|---|---|
| 4% | $0 – $17,150 | 4% of income in this range |
| 4.5% | $17,151 – $23,600 | 4.5% of income in this range |
| 5.25% | $23,601 – $27,900 | 5.25% of income in this range |
| 5.5% | $27,901 – $161,550 | 5.5% of income in this range |
| 6% | $161,551 – $323,200 | 6% of income in this range |
| 6.85% | $323,201 – $2,155,350 | 6.85% of income in this range |
| 9.65% | $2,155,351 – $5,000,000 | 9.65% of income in this range |
| 10.3% | $5,000,001 – $25,000,000 | 10.3% of income in this range |
| 10.9% | $25,000,001 and up | All income above this threshold |
New York City residents pay an additional 3.876% NYC local tax (combined top rate ~10.7%). Yonkers residents pay an additional 1.95% Yonkers local tax.
Example Tax Bills for New York (2026)
Approximate state tax for common income levels — single filer, no deductions. Use the calculator below to model your exact scenario.
| Income | State tax | Marginal rate | Effective rate |
|---|---|---|---|
| $40,000 | $2,035 | 5.5% | 5.09% |
| $75,000 | $3,960 | 5.5% | 5.28% |
| $150,000 | $8,432 | 6% | 5.62% |
| $500,000 | $31,851 | 6.85% | 6.37% |
| $1,500,000 | $112,179 | 9.65% | 7.48% |
Calculate Your Exact New York Tax
The bracket tables show marginal tax owed by income slice. To compute your actual New York state tax liability — including deductions, exemptions, and credits — use the income tax calculator below. Enter your filing status, deductions, and the brackets above are applied automatically.
New York 2026 Tax FAQ
Do all New York residents pay NYC tax?
No — only NYC residents (5 boroughs) pay the 3.876% NYC local tax. Yonkers residents pay 1.95%. All other NY state residents pay only the state tax. NYC withholding appears on W-2 box 20 (NYC); Yonkers appears separately.
How do NY brackets compare to federal?
Federal brackets range from 10% to 37%; NY state from 4% to 10.9%. NY's lowest rate (4%) is lower than federal's lowest (10%) — meaning low-income NY residents keep more of their income. NY's top rate (10.9%) is much lower than federal top (37%) — but combined with federal, NY state residents still face heavy top-end burden.
Is Social Security taxed in New York?
No. NY does not tax Social Security benefits at the state level. NY also exempts most pension income (public pensions fully; private pensions up to $20,000 for those 59.5+ under the standard deduction rules).
What about NYC vs NY state top rate?
NYC combined top rate (~10.7%) is much higher than NY state-only top (6.85% for most earners; 10.9% above $25M). Manhattan and Brooklyn residents face the highest combined burden in NY state.
Will NY brackets change in 2026?
NY adjusts brackets for CPI annually. The 2026 brackets shown above reflect the inflation adjustment announced by NY Department of Taxation and Finance in late 2025. Top rates (6.85% / 10.9%) and surcharge structure unchanged from 2025.
New York 2026 Tax Sources & References
- New York Department of Taxation and Finance: 2026 IT-04/15 form and brackets. tax.ny.gov
- NYC Department of Finance: 3.876% NYC resident income tax rate (Form IT-201 NYC). nyc.gov/site/finance
- Tax Foundation: New York state tax brackets, marginal rates, and historical comparisons. taxfoundation.org
Related New York Tax Resources
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Maya Chen, CFA
Chartered Financial Analyst
Independently reviewed
Dr. Aaron Pak, PhD
Doctor of Kinesiology & Public Health
Last reviewed: August 12, 2026 · Next scheduled review: quarterly
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