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
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New York is only part of the equation — federal taxes apply too.
State Tax Ranking
At $75,000 income (single filer), New York ranks #44 out of 51 states — where #1 is the lowest tax burden.
Best states to move to from New York →Tax at Different Income Levels
| Income | State Tax | Effective Rate | Take-Home |
|---|---|---|---|
| $50,000 | $2,711 | 5.42% | $43,417 |
| $75,000 | $4,174 | 5.57% | $62,877 |
| $100,000 | $5,714 | 5.71% | $80,837 |
| $150,000 | $8,839 | 5.89% | $116,094 |
| $200,000 | $11,964 | 5.98% | $150,969 |
Single filer, standard deduction, 2025 tax year. Take-home is after federal + state income tax (excludes FICA).
2025 Tax Brackets — Single Filer
| Taxable Income | Rate |
|---|---|
| $0 – $8,500 | 4% |
| $8,500 – $11,700 | 4.5% |
| $11,700 – $13,900 | 5.3% |
| $13,900 – $80,650 | 5.9% |
| $80,650 – $215,400 | 6.3% |
| $215,400 – $1,077,550 | 6.9% |
| $1,077,550 – $5,000,000 | 9.7% |
| $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 | 5.3% |
| $27,900 – $161,550 | 5.9% |
| $161,550 – $323,200 | 6.3% |
| $323,200 – $2,155,350 | 6.9% |
| $2,155,350 – $5,000,000 | 9.7% |
| $5,000,000 – $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Tax Overview
New York's state income tax has progressive brackets reaching 10.9%. New York City residents pay an additional city income tax of 3.078-3.876%, making the combined state+city marginal rate up to 14.776% — the highest combined rate in the nation. The Yonkers surcharge adds another 16.75% of state tax for Yonkers residents.
Tax Planning Tip
If you work in NYC, the city income tax significantly increases your burden. Living outside the city (e.g., New Jersey, Connecticut, or Westchester) can save 3-4% on city tax, but commuter taxes and higher property taxes may partially offset the savings.
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.
Property Tax & Cost of Living
Property tax rate is the state average effective rate. Actual rates vary by county. COL index from BEA Regional Price Parities.
Compare New York
Florida
No income tax
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Texas
No income tax
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New Jersey
1.4% – 10.75%
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Connecticut
2% – 6.99%
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Connecticut
2% – 6.99%
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California
1% – 13.3%
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North Carolina
4.5% flat
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Pennsylvania
3.07% flat
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Moving to or from New York
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Frequently asked questions
What is New York's income tax rate in 2025?
New York has a progressive income tax with 9 brackets ranging from 4% to 10.9%. Your effective rate depends on your total taxable income.
Does New York tax Social Security benefits?
New York does not tax Social Security benefits at the state level.