New York Income Tax Rates 2025
New York has a progressive income tax system with 9 brackets ranging from 4% to 10.9%. The top rate applies to income over $25 million. New York City residents also pay an additional city income tax.
Tax Type
Progressive
Rate Range
4% – 10.9%
Brackets
9
2025 Tax 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 Tax 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% |
New York does not tax Social Security benefits at the state level. New York City imposes an additional income tax of 3.078% to 3.876%, and Yonkers residents pay a surcharge on their state tax.