New York Tax Brackets 2025
New York state income tax rates for tax year 2025 — 9 progressive brackets from 4% to 10.9%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
4%–10.9%
Brackets
9
New York state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,711 | 5.42% | $2,495 | 4.99% |
| $75,000 | $4,174 | 5.57% | $3,957 | 5.28% |
| $100,000 | $5,714 | 5.71% | $5,420 | 5.42% |
| $150,000 | $8,839 | 5.89% | $8,345 | 5.56% |
| $250,000 | $15,296 | 6.12% | $14,549 | 5.82% |
| $500,000 | $32,421 | 6.48% | $31,234 | 6.25% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $8,500 | 4% |
| $8,500 – $11,700 | 4.5% |
| $11,700 – $13,900 | 5.25% |
| $13,900 – $80,650 | 5.85% |
| $80,650 – $215,400 | 6.25% |
| $215,400 – $1,077,550 | 6.85% |
| $1,077,550 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $17,150 | 4% |
| $17,150 – $23,600 | 4.5% |
| $23,600 – $27,900 | 5.25% |
| $27,900 – $161,550 | 5.85% |
| $161,550 – $323,200 | 6.25% |
| $323,200 – $2,155,350 | 6.85% |
| $2,155,350 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
About New York's 2025 rates
New York uses 9 progressive state brackets, with temporary high-earner brackets currently running through 2027. New York City and Yonkers can add local income tax on top of the state table, so NYC residents need to treat the bracket page as state-only, not all-in local tax.
Planning note
If you live in NYC, add roughly another 3.1% to 3.9% city resident tax on top of the state rate shown here. For relocation or offer decisions, compare the full stack with the New York state calculator or should-I-move flows.
Frequently asked questions
What are the New York tax brackets for 2025?
New York has 9 progressive brackets for 2025, ranging from 4% on the lowest bracket up to 10.9% on income above $25,000,000 (single filer). See the full table above for every rate and threshold.
What is the top New York income tax rate in 2025?
10.9%, applied to taxable income above $25,000,000 for single filers ($25,000,000 for married filing jointly).
How much New York state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,714 in New York state income tax for 2025 — an effective rate of 5.71%. Married filing jointly with the same income owes $5,420 (5.42% effective). Federal tax is separate.
Are New York 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the New York bracket thresholds in effect for tax year 2025.
Does New York City add tax on top of the state brackets?
Yes. New York City residents pay an additional NYC resident income tax on top of New York State tax, and Yonkers residents can owe a Yonkers surcharge. The bracket page here covers New York State tax only.