New York State Income Tax: 2026 Brackets, Rates & NYC Tax
New York overhauled its income tax rates for 2026 — Chapter 59 of the Laws of 2025 trimmed the five lowest brackets by 0.1 percentage points, so the bottom rate is now 3.9% instead of 4%. The nine-bracket structure and the high-income surcharge tiers remain, and New York City residents still owe a separate city tax on top.
This guide covers the new 2026 New York brackets for single and married filers, the standard deduction, the NYC add-on, and the benefit-recapture quirk that surprises high earners — plus a free New York income tax calculator (with NYC toggle) to run your numbers.
2026 New York Tax Brackets: Single Filers
- 3.9% — $0 to $8,500
- 4.4% — $8,500 to $11,700
- 5.15% — $11,700 to $13,900
- 5.4% — $13,900 to $80,650
- 5.9% — $80,650 to $215,400
- 6.85% — $215,400 to $1,077,550
- 9.65% — $1,077,550 to $5,000,000
- 10.3% — $5,000,000 to $25,000,000
- 10.9% — over $25,000,000
The jump from 6.85% to 9.65% is the steepest cliff in the schedule — a 2.8-point leap that matters for anyone with income near $1.08 million, especially with variable compensation like bonuses.
2026 New York Tax Brackets: Married Filing Jointly
- 3.9% — $0 to $17,150
- 4.4% — $17,150 to $23,600
- 5.15% — $23,600 to $27,900
- 5.4% — $27,900 to $161,550
- 5.9% — $161,550 to $323,200
- 6.85% — $323,200 to $2,155,350
- 9.65% — $2,155,350 to $5,000,000
- 10.3% — $5,000,000 to $25,000,000
- 10.9% — over $25,000,000
Joint brackets are roughly double the single thresholds, avoiding the marriage penalty found in some states’ codes.
Standard Deduction for 2026
- Single: $8,000
- Married filing jointly: $16,050
Subtract the standard deduction (or your itemized deductions if larger) from gross income before applying the brackets. A dependent exemption of $1,000 is also available.
New York City Tax: The Extra Layer
Live in the five boroughs? New York City levies its own graduated income tax on top of the state tax:
- 3.078% — $0 to $12,000
- 3.762% — $12,000 to $25,000
- 3.819% — $25,000 to $50,000
- 3.876% — over $50,000
At the top end, an NYC resident can face a combined state-plus-city marginal rate near 14.8% before federal taxes — among the heaviest local burdens in the country. Yonkers has its own smaller surcharge too. Toggle the NYC option in the New York income tax calculator to see the combined hit.
Worked Example: Single Filer Earning $100,000 (Not in NYC)
- Gross income: $100,000
- Less standard deduction: −$8,000
- NY taxable income: $92,000
- State tax through the brackets: $4,860
- Effective state rate: 4.9%
The same filer living in Manhattan would add roughly $3,300 in city tax, for a combined ~$8,160 — an 8.2% effective rate. Geography is a tax decision in New York.
The Benefit Recapture (High Earners, Read This)
New York has a “tax benefit recapture” mechanism: above certain income levels, the state claws back the benefit of the lower brackets, so many high-income filers effectively pay their top marginal rate on all income rather than just the slice above the threshold. The basic bracket math in most calculators — including ours — shows the pre-recapture liability; if you earn well into six figures, expect the actual bill to run higher. A tax professional can compute the exact recapture for your situation.
Frequently Asked Questions
What changed in New York taxes for 2026?
Chapter 59 of the Laws of 2025 cut the five lowest brackets by 0.1 points (now 3.9%–5.9% at the bottom). The 6.85%–10.9% upper tiers are unchanged, with the surcharge brackets extended through 2032.
Do New York City residents pay both state and city income tax?
Yes — the NYC tax (3.078%–3.876%) stacks on top of the state tax, computed on the same taxable income. Commuters who work in the city but live elsewhere generally owe only the state portion.
What is New York’s standard deduction for 2026?
$8,000 for single filers and $16,050 for married filing jointly.
Does New York tax Social Security?
No — New York fully excludes Social Security benefits from state taxable income.
How do I estimate my New York tax?
Use the free New York income tax calculator — set your filing status, enter income, and toggle NYC residency for the combined figure. Comparing coasts? Run the California income tax calculator side by side.
Estimates only — not tax advice. Verify figures with the NY Department of Taxation and Finance or a tax professional before filing.
