New York Tax Brackets 2026
New York state income tax rates for tax year 2026 — 9 progressive brackets from 3.9% to 10.9%, with separate thresholds for single filers and married filing jointly. Source: Form IT-2105-I (2026) — NYS and NYC tax rate schedules.
Tax year
2026
Type
Progressive
Rate range
3.9%–10.9%
Brackets
9
New York state tax at common incomes (2026)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,535 | 5.07% | $2,368 | 4.74% |
| $75,000 | $3,885 | 5.18% | $3,718 | 4.96% |
| $100,000 | $5,332 | 5.33% | $5,068 | 5.07% |
| $150,000 | $8,282 | 5.52% | $7,768 | 5.18% |
| $250,000 | $14,510 | 5.80% | $13,610 | 5.44% |
| $500,000 | $31,635 | 6.33% | $30,039 | 6.01% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2026 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $8,500 | 3.9% |
| $8,500 – $11,700 | 4.4% |
| $11,700 – $13,900 | 5.15% |
| $13,900 – $80,650 | 5.4% |
| $80,650 – $215,400 | 5.9% |
| $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% |
2026 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $17,150 | 3.9% |
| $17,150 – $23,600 | 4.4% |
| $23,600 – $27,900 | 5.15% |
| $27,900 – $161,550 | 5.4% |
| $161,550 – $323,200 | 5.9% |
| $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% |
How New York tax is calculated on $75,000 (2026, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $8,500 | 3.9% | $332 |
| $8,500 – $11,700 | 4.4% | $141 |
| $11,700 – $13,900 | 5.15% | $113 |
| $13,900 – $75,000 | 5.4% | $3,299 |
| Total New York tax | 5.18% eff. | $3,885 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About New York's rates
New York uses 9 progressive state brackets. The FY2026 budget cut the bottom five bracket rates by 0.1 percentage point starting in tax year 2026, with a further 0.1-point cut scheduled for 2027, and extended the temporary high-earner brackets (9.65%–10.9%) through 2032. New York City and Yonkers add local income tax on top of the state table, so NYC residents should treat this page as state-only.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2026 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
Planning note
If you live in NYC, add the NYC resident income tax on top of the state rate shown here — 3.078% to 3.876%, with the top city rate starting at just $50,000 of taxable income (single) or $90,000 (married filing jointly). For relocation or offer decisions, compare the full stack with the New York state calculator or should-I-move flows.
View 2025 New York tax brackets for comparison.
Frequently asked questions
What are the New York tax brackets for 2026?
New York has 9 progressive brackets for 2026, ranging from 3.9% 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 2026?
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 2026?
A single filer with $100,000 of taxable income owes $5,332 in New York state income tax for 2026 — an effective rate of 5.33%. Married filing jointly with the same income owes $5,068 (5.07% effective). Federal tax is separate.
Are New York 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the New York bracket thresholds in effect for tax year 2026. For the latest, refer to Form IT-2105-I (2026) — NYS and NYC tax rate schedules (https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf).
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: 3.078% on the first $12,000, 3.762% to $25,000, 3.819% to $50,000, and 3.876% above $50,000 (single filer; married-filing-jointly thresholds are $21,600 / $45,000 / $90,000). Yonkers residents can owe a separate Yonkers surcharge. The bracket tables on this page cover New York State tax only.
Explore more New York tax info
Related Calculators
Paycheck Calculator
Federal, state, FICA withholding, net take-home, W-4 alignment
Federal Income Tax Calculator
10–37% brackets, $15,750 standard deduction, progressive calculation
Multi-State Tax Calculator
Multiple state income allocations, residency, part-year nonresidents
Moving States Tax
Multi-state income sourcing, WFH rules, filing requirements
Tax Burden by Income
Effective tax rate, marginal rate, cumulative federal + state tax
W-4 Withholding Calculator
Form W-4 allowances, correct federal withholding, avoid penalties