New York Income Tax Rates & Brackets — 2026

Every filing status, as published by New York State Department of Taxation and Finance. Rates apply to New York taxable income — that is income after the deductions and exemptions shown on each card.

Rates are marginal: the 10.9% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in New York subtracts $8,000 of deductions and exemptions, then pays each bracket in turn on $92,000 of taxable income — $4,860 in all, or 4.86% of gross income. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

• New York vs Vermont →
• New York vs Massachusetts →
• New York vs Connecticut →
• New York vs New Jersey →
• New York vs Pennsylvania →

New York's income tax changed between 2025 and 2026. A single filer on $100,000 owes $92 less than in 2025.

New York’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.

• ▼CutEffective 2026-01-01 · Chapter 59 of the Laws of 2025 (Part A)

  New York reduced its five lowest personal income tax rates for tax year 2026; bracket thresholds and the standard deduction are unchanged.

  New York State Department of Taxation and Finance

How New York treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Pension and annuity income exclusion — up to $20,000, from age 59. Each spouse receiving pension income is entitled to their own $20,000, whether filing jointly or separately. Where a taxpayer turns 59 1/2 during the year, only income received on or after that date counts.
• Social Security and Tier 1 railroad retirement exclusion. Excluded to the extent included in federal AGI.

Not modelled: New York City and Yonkers levy their own resident income taxes; those are outside this record. The minimum age is 59 1/2; this schema stores whole years, so 59 is recorded.

Source: New York State Department of Taxation and Finance — Information for retired persons (retrieved 2026-09-04). Compare every state.

How New York taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: New York State Department of Taxation and Finance — Instructions for Form IT-201, Full-Year Resident Income Tax Return (IT-201-I) — Lines 1 through 19, Federal income tax return information (retrieved 2026-09-19). Compare every state.

New York City levies a resident personal income tax of 3.078% to 3.876% on city taxable income, collected on the state return. Yonkers levies a resident income tax surcharge equal to 16.75% of the taxpayer's New York State tax, and a 0.5% earnings tax on non-residents who work there. No other New York locality taxes individual income. Local tax is not included in any figure above.

Local rates typically run 3.078% to 3.876%.

• New York City income tax

• ·Effective for tax year 2026 New York cut its five lowest marginal rates: 4.00% to 3.90%, 4.50% to 4.40%, 5.25% to 5.15%, 5.50% to 5.40% and 6.00% to 5.90%. The 6.85%, 9.65%, 10.30% and 10.90% brackets are unchanged.
• ·New York's tax rate schedules are only the starting point. Filers with New York adjusted gross income above $107,650 must instead use a tax computation worksheet that phases in a higher effective rate.
• ·The supplemental (benefit-recapture) tax claws back the benefit of the lower brackets for high earners, so a top-bracket filer effectively pays the top rate on every dollar of taxable income.
• ·New York does not allow a personal exemption for the filer or spouse; only dependents generate a $1,000 exemption each.
• ·Capital gains, interest and dividends are taxed as ordinary income; New York has no preferential rate or exclusion.
• ·New York City residents pay an additional city income tax of 3.078%–3.876%, and Yonkers residents pay a surcharge equal to 16.75% of their state tax.

New York starts from federal adjusted gross income and taxes short- and long-term capital gains as ordinary income. There is no exclusion or preferential rate.