New York City Income Tax (2025)
New York City levies its own income tax on residents, from 3.078% to 3.876%, on top of New York State tax. The top bracket starts at just $50,000 of city taxable income for a single filer, so most working New Yorkers pay at or near 3.876%. At $100,000 the city tax alone is $3,441, taking the combined state and city bill to $8,301.
The combined gauge at $100,000
New York City — state and local combined
$100,000 · Single filer · TY2025The local tax is charged on Maryland taxable net income of $92,000 — gross income less the state deduction and exemptions — not on the $100,000 of gross income.
The bracket schedule
| Filing status | NYC taxable income | Rate |
|---|---|---|
| Single, married filing separately | $0 – $12,000 | 3.078% |
| $12,000 – $25,000 | 3.762% | |
| $25,000 – $50,000 | 3.819% | |
| Over $50,000 | 3.876% | |
| Married filing jointly, surviving spouse | $0 – $21,600 | 3.078% |
| $21,600 – $45,000 | 3.762% | |
| $45,000 – $90,000 | 3.819% | |
| Over $90,000 | 3.876% | |
| Head of household | $0 – $14,400 | 3.078% |
| $14,400 – $30,000 | 3.762% | |
| $30,000 – $60,000 | 3.819% | |
| Over $60,000 | 3.876% |
Filers with NYC taxable income under $65,000 use the NYC tax table rather than the rate schedule; the table is a rounded lookup of the same schedule.
What it costs at each income
| Income | State tax | NYC tax | Combined | Combined effective |
|---|---|---|---|---|
| $50,000 | $2,103 | $1,508 | $3,611 | 7.22% |
| $75,000 | $3,453 | $2,472 | $5,925 | 7.90% |
| $100,000 | $4,860 | $3,441 | $8,301 | 8.30% |
| $150,000 | $7,810 | $5,379 | $13,189 | 8.79% |
| $250,000 | $13,962 | $9,255 | $23,218 | 9.29% |
| $500,000 | $31,087 | $18,945 | $50,033 | 10.01% |
Single filer, standard deduction, no dependents. Charged on New York City taxable income (line 47 of Form IT-201), not on gross pay. It is computed and paid on the New York State return, not billed separately by the city.
What this does not include
- New York City credits — the NYC school tax credit, the NYC earned income credit and the household credit — are not modelled. A low-income city filer's actual bill can be materially lower than the schedule implies.
- Yonkers and the Metropolitan Commuter Transportation Mobility Tax are out of scope.
- The schedule is the tax year 2025 schedule, from the 2025 Form IT-201-I. New York State's rate schedules elsewhere on this site are for a later tax year.
See the New York State tax page, the local income tax hub, or the calculator, which can add the NYC tax to a New York calculation.