New York Tax Brackets Guide – New York’s progressive income tax system can significantly impact your take-home pay, especially for residents of New York City and other high-cost areas. This comprehensive New York tax brackets guide breaks down the latest 2025 state and city income tax rates (for taxes filed in 2026), how brackets work, residency rules, and practical filing tips. Whether you’re a single filer, married couple, or high earner, understanding New York state tax brackets and New York City tax brackets helps you plan better and avoid surprises.
How New York Tax Brackets Work?
New York uses a marginal tax system—you pay higher rates only on income that falls into each bracket. Your New York taxable income is your federal adjusted gross income (AGI) minus New York deductions, exemptions, and credits.
Key points:
- State tax applies to full-year residents on worldwide income.
- New York City tax adds another layer for NYC residents (and Yonkers has its own small tax).
- For New York AGI over $107,650, a tax computation worksheet (supplemental tax) recaptures benefits of lower brackets, making the effective rate closer to the top marginal rate for high earners.
- Brackets adjust slightly each year for inflation and legislative changes; the rates below are current for 2025 taxable income.
2025 New York State Income Tax Brackets and Rates
New York has nine brackets with rates from 4% to 10.9%. Here are the full brackets by filing status (taxable income after deductions).
Single or Married Filing Separately
| Taxable Income Over | But Not Over | Tax Calculation |
|---|---|---|
| $0 | $8,500 | 4% of taxable income |
| $8,500 | $11,700 | $340 + 4.5% of excess over $8,500 |
| $11,700 | $13,900 | $484 + 5.25% of excess over $11,700 |
| $13,900 | $80,650 | $600 + 5.5% of excess over $13,900 |
| $80,650 | $215,400 | $4,271 + 6% of excess over $80,650 |
| $215,400 | $1,077,550 | $12,356 + 6.85% of excess over $215,400 |
| $1,077,550 | $5,000,000 | $71,413 + 9.65% of excess over $1,077,550 |
| $5,000,000 | $25,000,000 | $449,929 + 10.3% of excess over $5,000,000 |
| $25,000,000+ | — | $2,509,929 + 10.9% of excess over $25,000,000 |
Married Filing Jointly or Qualifying Surviving Spouse
| Taxable Income Over | But Not Over | Tax Calculation |
|---|---|---|
| $0 | $17,150 | 4% of taxable income |
| $17,150 | $23,600 | $686 + 4.5% of excess over $17,150 |
| $23,600 | $27,900 | $976 + 5.25% of excess over $23,600 |
| $27,900 | $161,550 | $1,202 + 5.5% of excess over $27,900 |
| $161,550 | $323,200 | $8,553 + 6% of excess over $161,550 |
| $323,200 | $2,155,350 | $18,252 + 6.85% of excess over $323,200 |
| $2,155,350 | $5,000,000 | $143,754 + 9.65% of excess over $2,155,350 |
| $5,000,000 | $25,000,000 | $418,263 + 10.3% of excess over $5,000,000 |
| $25,000,000+ | — | $2,478,263 + 10.9% of excess over $25,000,000 |
Head of Household
| Taxable Income Over | But Not Over | Tax Calculation |
|---|---|---|
| $0 | $12,800 | 4% of taxable income |
| $12,800 | $17,650 | $512 + 4.5% of excess over $12,800 |
| $17,650 | $20,900 | $730 + 5.25% of excess over $17,650 |
| $20,900 | $107,650 | $901 + 5.5% of excess over $20,900 |
| $107,650 | $269,300 | $5,672 + 6% of excess over $107,650 |
| $269,300 | $1,616,450 | $15,371 + 6.85% of excess over $269,300 |
| $1,616,450 | $5,000,000 | $107,651 + 9.65% of excess over $1,616,450 |
| $5,000,000 | $25,000,000 | $434,163 + 10.3% of excess over $5,000,000 |
| $25,000,000+ | — | $2,494,163 + 10.9% of excess over $25,000,000 |
Pro tip: Use the official tax tables if your New York AGI is $107,650 or less and taxable income is under $65,000.
2025 New York City Income Tax Brackets and Rates
NYC residents pay an additional city tax on top of state tax. Rates range from 3.078% to 3.876%.
Single or Married Filing Separately
| Taxable Income Over | But Not Over | Tax Calculation |
|---|---|---|
| $0 | $12,000 | 3.078% |
| $12,000 | $25,000 | $369 + 3.762% of excess over $12,000 |
| $25,000 | $50,000 | $858 + 3.819% of excess over $25,000 |
| $50,000+ | — | $1,813 + 3.876% of excess over $50,000 |
Married Filing Jointly or Qualifying Surviving Spouse
| Taxable Income Over | But Not Over | Tax Calculation |
|---|---|---|
| $0 | $21,600 | 3.078% |
| $21,600 | $45,000 | $665 + 3.762% of excess over $21,600 |
| $45,000 | $90,000 | $1,545 + 3.819% of excess over $45,000 |
| $90,000+ | — | $3,264 + 3.876% of excess over $90,000 |
Head of Household
| Taxable Income Over | But Not Over | Tax Calculation |
|---|---|---|
| $0 | $14,400 | 3.078% |
| $14,400 | $30,000 | $443 + 3.762% of excess over $14,400 |
| $30,000 | $60,000 | $1,030 + 3.819% of excess over $30,000 |
| $60,000+ | — | $2,176 + 3.876% of excess over $60,000 |
Federal vs. New York State Tax Brackets: Key Differences
New York’s top rate of 10.9% (plus NYC’s 3.876%) combines to over 14% for the highest earners—far above the federal top rate of 37%. Federal 2025 brackets start at 10% and top out at 37% for income over $626,350 (single). New York taxes are in addition to federal taxes, but you can deduct state taxes paid on your federal return (subject to the $10,000 SALT cap).
Residency Rules: Who Owes New York Taxes?
- Full-year residents: Taxed on all income.
- Part-year residents: Taxed on income earned while a New York resident plus New York-sourced income.
- Nonresidents: Taxed only on New York-sourced income (e.g., wages from NY work, rental property in NY).
You’re considered a resident if you maintain a permanent home in New York and spend 184+ days there, or if New York is your domicile.
New York Standard Deductions and Tax Credits (2025)
- Single: $8,000
- Married Filing Jointly: $16,050
- Married Filing Separately: $8,000
- Head of Household: $11,200
Popular credits include the Empire State Child Credit, Earned Income Tax Credit, and college tuition credit. Always check the latest Form IT-201 instructions for eligibility.
How to File New York State Taxes: Deadlines and Tips?
- Deadline: April 15, 2026 (for 2025 taxes), with automatic extensions available.
- Forms: IT-201 (full-year residents), IT-203 (part-year/nonresidents).
- E-file through the NY Tax Department or software like TurboTax for faster refunds.
- Common mistakes: Forgetting NYC/Yonkers tax, incorrect residency status, or missing the supplemental tax worksheet for high earners.
Maximize Savings with New York Tax Planning
- Contribute to a New York 529 plan for education savings (tax-free growth and withdrawals).
- Bunch deductions to stay under the SALT cap.
- Consider Roth conversions or timing bonuses if you’re near a bracket threshold.
- High earners: Work with a CPA to navigate the recapture rules and potential New York City tax implications.
New York offers some of the highest combined state and local taxes in the U.S., but also provides robust public services and credits that can reduce your bill. Use this New York tax brackets guide as a starting point, but always verify with the official New York State Department of Taxation and Finance website or a licensed tax professional for your specific situation. Accurate filing avoids penalties and maximizes refunds.
Stay informed—tax laws change annually. Bookmark this guide and consult a tax advisor for personalized New York state tax planning in 2026 and beyond.