NYC Income Tax Calculator

New York City levies four progressive resident rates. For a single filer the schedule is 3.078% on the first $12,000 of city taxable income, 3.762% up to $25,000, 3.819% up to $50,000, then 3.876% above $50,000. Married-filing-jointly uses the same four rates with bracket thresholds of $21,600, $45,000 and $90,000, and head of household sits between the two.

Generally no. New York City personal income tax applies to city residents, and to part-year residents for the portion of the year they lived in one of the five boroughs — not to commuters who live elsewhere. This calculator models the resident schedule only, so a nonresident commuter should not use it to estimate a city liability.

Yes. They are two separate taxes that happen to be reported on the same New York State return. The city tax is calculated on city taxable income and added to your state liability, and both sit on top of federal income tax. This calculator estimates the city portion alone.

New York confirmed no change to the New York City withholding methods for 2026, so this calculator applies the published resident rate schedule. Because the city tax rides on the state return, check the New York Tax Department withholding page before adjusting payroll for any mid-year revision.

It is a rate-schedule estimate on the amount you enter. It does not apply the NYC household credit, the school tax credit or credit reduction, part-year residency allocation, the Yonkers resident surcharge or nonresident earnings tax, or New York State and federal income tax.

City residents report New York City tax on the New York State resident income tax return rather than filing a separate city return. Employers withhold it alongside state withholding, so it appears in the local boxes of your Form W-2.