New York Income Tax Calculator (2026)
Estimate your 2026 New York state income tax with the new post-overhaul brackets — plus New York City tax if you live in the five boroughs.
Estimate Your NY Tax
Uses the 2026 NY state brackets (Chapter 59, Laws of 2025) and NYC resident rates on the same taxable income. Excludes the tax benefit recapture that can add to high earners' bills — see the note below. Estimates only.
How New York Income Tax Works
New York uses a graduated tax system: your income is taxed in slices, with each slice taxed at a progressively higher rate. Only the income inside each bracket is taxed at that bracket's rate.
For 2026, New York overhauled its rate schedule under Chapter 59 of the Laws of 2025. The state now has nine brackets running from 3.9% to 10.9%.
Before brackets apply, subtract the standard deduction: $8,000 single / $16,050 MFJ.
NYC residents also owe a separate NYC income tax of 3.078% to 3.876% on the same taxable income.
State tax = graduated 2026 brackets on taxable income
NYC tax (if applicable) = graduated city brackets on the same taxable income
2026 New York Tax Brackets
Single filers — NY state
| Taxable income over | But not over | Tax rate |
|---|---|---|
| $0 | $8,500 | 3.9% |
| $8,500 | $11,700 | 4.4% |
| $11,700 | $13,900 | 5.15% |
| $13,900 | $80,650 | 5.4% |
| $80,650 | $215,400 | 5.9% |
| $215,400 | $1,077,550 | 6.85% |
| $1,077,550 | $5,000,000 | 9.65% |
| $5,000,000 | $25,000,000 | 10.3% |
| $25,000,000 | — | 10.9% |
Married filing jointly — NY state
| Taxable income over | But not over | Tax rate |
|---|---|---|
| $0 | $17,150 | 3.9% |
| $17,150 | $23,600 | 4.4% |
| $23,600 | $27,900 | 5.15% |
| $27,900 | $161,550 | 5.4% |
| $161,550 | $323,200 | 5.9% |
| $323,200 | $2,155,350 | 6.85% |
| $2,155,350 | $5,000,000 | 9.65% |
| $5,000,000 | $25,000,000 | 10.3% |
| $25,000,000 | — | 10.9% |
New York City resident tax
| Taxable income over | But not over | Tax rate |
|---|---|---|
| $0 | $12,000 | 3.078% |
| $12,000 | $25,000 | 3.762% |
| $25,000 | $50,000 | 3.819% |
| $50,000 | — | 3.876% |
Worked Example
Single filer earning $100,000, not in NYC: taxable $92,000. Bracket math: 3.9% on $8,500 = $331.50; 4.4% on $3,200 = $140.80; 5.15% on $2,200 = $113.30; 5.4% on $66,750 = $3,604.50; 5.9% on $11,350 = $669.65. Total $4,859.75 ≈ $4,860. With NYC: city tax $3,441, combined $8,301.
A Note on New York's Tax Benefit Recapture
New York phases out lower-bracket savings for higher earners via tax benefit recapture. This calculator shows the base liability only. Very high earners may owe more — check the official NY tax tables.