New York Tax Brackets 2026
New York taxes income in graduated bands for 2026, with the top rate reaching 10.9%. Only the income inside each band is taxed at that band's rate, so the top rate applies to your highest dollars, not your whole income.
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 3.9% | $0 | $8,500 | $332 |
| 4.4% | $8,500 | $11,700 | $472 |
| 5.15% | $11,700 | $13,900 | $586 |
| 5.4% | $13,900 | $80,650 | $4,190 |
| 5.9% | $80,650 | $215,400 | $12,140 |
| 6.85% | $215,400 | $1,077,550 | $71,198 |
| 9.65% | $1,077,550 | $5,000,000 | $449,714 |
| 10.3% | $5,000,000 | $25,000,000 | $2,509,714 |
| 10.9% | $25,000,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 3.9% | $0 | $17,150 | $669 |
| 4.4% | $17,150 | $23,600 | $953 |
| 5.15% | $23,600 | $27,900 | $1,174 |
| 5.4% | $27,900 | $161,550 | $8,391 |
| 5.9% | $161,550 | $323,200 | $17,929 |
| 6.85% | $323,200 | $2,155,350 | $143,431 |
| 9.65% | $2,155,350 | $5,000,000 | $417,940 |
| 10.3% | $5,000,000 | $25,000,000 | $2,477,940 |
| 10.9% | $25,000,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 3.9% | $0 | $8,500 | $332 |
| 4.4% | $8,500 | $11,700 | $472 |
| 5.15% | $11,700 | $13,900 | $586 |
| 5.4% | $13,900 | $80,650 | $4,190 |
| 5.9% | $80,650 | $215,400 | $12,140 |
| 6.85% | $215,400 | $1,077,550 | $71,198 |
| 9.65% | $1,077,550 | $5,000,000 | $449,714 |
| 10.3% | $5,000,000 | $25,000,000 | $2,509,714 |
| 10.9% | $25,000,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 3.9% | $0 | $12,800 | $499 |
| 4.4% | $12,800 | $17,650 | $713 |
| 5.15% | $17,650 | $20,900 | $880 |
| 5.4% | $20,900 | $107,650 | $5,564 |
| 5.9% | $107,650 | $269,300 | $15,102 |
| 6.85% | $269,300 | $1,616,450 | $107,382 |
| 9.65% | $1,616,450 | $5,000,000 | $433,894 |
| 10.3% | $5,000,000 | $25,000,000 | $2,493,894 |
| 10.9% | $25,000,000 | — | — |
New York standard deduction (2026)
| Single | $8,000 |
| Married filing jointly | $16,050 |
| Married filing separately | $8,000 |
| Head of household | $11,200 |
New York City and Yonkers levy their own local income taxes on residents (NYC roughly 3.078%-3.876%; Yonkers as a surcharge on the NY State tax).
See what these rates leave of an actual salary: New York paycheck calculator.
Frequently asked questions
What is the top income tax rate in New York?
For 2026, the top income tax rate in New York is 10.9%. Graduated states apply that top rate only to income above the final threshold, not to your whole salary.
How do New York taxes compare with other states?
The clearest comparison is take-home pay on the same salary across states. Use the take-home pages to see how New York stacks up against a no-income-tax state and its neighbors.
Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · New York: New York State Department of Taxation and Finance · NY PFL (employee): NY Paid Family Leave / DFS · NY DBL (employee): NYS Workers' Compensation Board. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.