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Moving from California to New York

At $100,000 a single filer saves $195 a year by moving from California to New York — $16 a month. California charges $5,055 at that income and New York charges $4,860, an effective 5.05% against 4.86%.

The gap is not constant. At $50,000 it is $1,063; at $500,000 it is $12,881. Both states run a graduated schedule, so the gap scales roughly with income.

Change at $100,000
−$195
per year, single
Per month
−$16
Top marginal rate
13.3% → 10.9%
People who moved
31,367
in 2024

California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .

The move priced at every income

State income tax in both jurisdictions for tax year 2026, at the standard tiers. Change the filing status to see how the answer moves.

State income tax in California and New York at incomes from $50,000 to $500,000, tax year 2026
IncomeCalifornia tax2025 bracketsNew York taxChange per yearChange per monthEffective rate
$50,000$1,040$2,103+$1,063+$892.08% → 4.21%
$75,000$2,775$3,453+$678+$573.70% → 4.60%
$100,000$5,055$4,860−$195−$165.05% → 4.86%
$150,000$9,705$7,810−$1,895−$1586.47% → 5.21%
$250,000$19,005$13,962−$5,043−$4207.60% → 5.58%
$500,000$43,968$31,087−$12,881−$1,0738.79% → 6.22%

California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .

Want a figure for your own income? Open this pair in the moving calculator, which also takes Maryland county and New York City local taxes.

Both states at $100,000

California (leaving)2025 brackets

$100,000 · Single · TY2026
Estimated state tax
$5,055
Effective rate
5.05%
Top marginal rate
13.3%
Rank of the states
45th
of 51 · lowest first
Burden relative to the highest-taxing state at this income+$1,292 vs median state

California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .

California (leaving) brackets, deductions and sources →

New York (arriving)

$100,000 · Single · TY2026
Estimated state tax
$4,860
Effective rate
4.86%
Top marginal rate
10.9%
Rank of the states
43rd
of 51 · lowest first
Burden relative to the highest-taxing state at this income+$1,097 vs median state

New York (arriving) brackets, deductions and sources →

How many people make this move

31,367 people moved from California to New York in 2024, give or take 4,875 — the American Community Survey is a sample, and its margin of error on a flow this size is wide. That makes it the 20th busiest of the 57 routes this site covers.

The traffic runs both ways: 24,927 people moved the other way, from New York to California, in the same year. That is a net 6,440 toward New York. The return trip has its own page: moving from New York to California.

Movers: U.S. Census Bureau, Table 1. State-to-State Migration Flows: 2024 (American Community Survey 1-year estimates) (retrieved 2026-09-23). Universe: population 1 year and over in the united states. Tax figures are computed from each state's own rate schedule and are unrelated to this dataset.

What else changes between California and New York

Local income tax. New York has localities that levy their own income tax; California does not, so the figures above understate what you would pay after the move. See what they cost.

Capital gains. A long-term gain meets a top rate of 13.30% in California and 10.90% in New York.

California, today: California is the plainest statement of the rule in the country and the most expensive. The 2025 Form 540 instructions for line 7a say: "California taxes long and short term capital gains as regular income. No special rate for long term capital gains exists." The top bracket is 12.3%, and a 1% Behavioral Health Services Tax on taxable income over $1,000,000 takes the top to 13.3% — the highest rate on a long-term gain anywhere in the United States.

New York, after the move: New York taxes a capital gain at the ordinary rates, up to 10.9%. There is no preferential rate and no general exclusion. Compare every state.

Retirement income. New York: Social Security and Tier 1 railroad retirement benefits may be excluded from New York adjusted gross income to the extent they are included in federal AGI. Compare every state.

Direction of travel. California's top rate has not moved since 2021. New York's top rate has risen 2.08 points since 2021. California history · New York history.

What this does not answer

State income tax only. Property tax, sales tax and housing costs usually matter more to a moving decision than the figures on this page, and none of them is here.

A full year in each state. In the year you move you will normally file part-year returns in both, splitting the income between them, so neither column is what you will actually pay that year.

Rates are tax year 2026. Sources: California Franchise Tax Board and New York State Department of Taxation and Finance. How we verify this data · Disclaimer