New York Income Tax Brackets 2026
New York taxes income in 9 brackets from 3.9% to 10.9% for 2026; the top rate of 10.9% applies to taxable income over $25,000,000 for a single filer.
New York brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $8,500 | 3.9% |
| $8,500 to $11,700 | 4.4% |
| $11,700 to $13,900 | 5.15% |
| $13,900 to $80,650 | 5.4% |
| $80,650 to $215,400 | 5.9% |
| $215,400 to $1,077,550 | 6.85% |
| $1,077,550 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $8,500 | 3.9% |
| $8,500 to $11,700 | 4.4% |
| $11,700 to $13,900 | 5.15% |
| $13,900 to $80,650 | 5.4% |
| $80,650 to $215,400 | 5.9% |
| $215,400 to $1,077,550 | 6.85% |
| $1,077,550 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $17,150 | 3.9% |
| $17,150 to $23,600 | 4.4% |
| $23,600 to $27,900 | 5.15% |
| $27,900 to $161,550 | 5.4% |
| $161,550 to $323,200 | 5.9% |
| $323,200 to $2,155,350 | 6.85% |
| $2,155,350 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $12,800 | 3.9% |
| $12,800 to $17,650 | 4.4% |
| $17,650 to $20,900 | 5.15% |
| $20,900 to $107,650 | 5.4% |
| $107,650 to $269,300 | 5.9% |
| $269,300 to $1,616,450 | 6.85% |
| $1,616,450 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Standard deduction: Single $8,000 · Married filing jointly $16,050 · Married filing separately $8,000 · Head of household $11,200
- Above $107,650 of New York AGI, New York recaptures the benefit of its lower brackets until all taxable income is taxed at your top rate. This is applied as a straight-line phase-in over $50,000, which matches New York's worksheets in most cases and can differ by a few dollars just above each bracket's recapture start.
- Disability contributions are capped at $0.60 a week ($31.20 a year).
- New York City and Yonkers income taxes are not included yet.
New York income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | New York tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $1,023 | 3.4% | 5.4% |
| $50,000 | $2,103 | 4.2% | 5.4% |
| $75,000 | $3,453 | 4.6% | 5.4% |
| $100,000 | $4,860 | 4.9% | 5.9% |
| $150,000 | $8,291 | 5.5% | 5.9% |
| $200,000 | $11,328 | 5.7% | 5.9% |
| $300,000 | $20,002 | 6.7% | 6.85% |
Federal brackets
Federal income tax applies on top of New York's. US federal brackets for 2026.
Frequently asked questions
What are the New York income tax brackets for 2026?
New York taxes income in 9 brackets from 3.9% to 10.9% for 2026; the top rate of 10.9% applies to taxable income over $25,000,000 for a single filer.
How much state income tax is owed on $75,000?
About $3,453 for a single filer with no other deductions: an average rate of 4.6%, with the last dollar taxed at 5.4%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the New York standard deduction for 2026?
$8,000 for a single filer, subtracted from income before the brackets apply.
Take-home pay in New York
Sources
- NY Form IT-2105-I (2026): New York State tax rate schedules, standard deductions and tax computation worksheets (brackets, standard deduction, recapture; checked October 15, 2026)
- New York Paid Family Leave Updates for 2026: employee contribution 0.432% of gross wages, annual maximum $411.91 (Paid Family Leave; checked October 15, 2026)
- NYS Workers' Compensation Board: disability benefits employee contribution of half a percent of wages, up to 60 cents a week (disability benefits; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.