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New York has one of the most complex state income tax systems in the US, with nine brackets ranging from 3.9% to 10.9% at the state level. New York City residents pay an additional local income tax of up to 3.876%, bringing the combined state and local rate to 14.776% — the highest in any major US city. New York requires a state return for residents with income above $16,000. The average New York state refund is approximately $300. New York's Empire State Child Credit provides up to $330 per child, and property tax credits help middle-income homeowners. This calculator applies the 2026 NY brackets, the NY standard deduction ($8,000 single / $16,050 married filing jointly) and the tax benefit recapture above $107,650 of AGI; NYC tax is not included.
2026 federal + state brackets + FICA — updates as you type.
State: New York (pre-selected; change the dropdown for other states)
Not applied in this simplified model.
State tax uses your state's 2026 brackets, standard deduction, exemptions and credits for your filing status. City and county income taxes (for example NYC, Maryland counties, Ohio cities) are not included. FICA: Social Security 6.2% on wages up to $184,500 and Medicare 1.45% on all wages shown.
New York: 2026 state brackets (3.9%–10.9%), NY standard deduction ($8,000 single / $16,050 married filing jointly) and tax benefit recapture above $107,650 AGI. NYC resident tax (3.078%–3.876%), Yonkers surcharge, SDI/PFL, the Empire State Child Credit and residency rules are not included. Rates: NY DTF 2026 Form IT-2105-I.
Federal brackets (2026 · Single)
Net take-home
$60,088
Total tax: $17,912
Effective rate
23.0%
Marginal rate
27.4%
Income position
Taxable income $61,900 relative to bracket scale (cap $691,848).
Single filer, taxable income after the $8,000 NY standard deduction. Source: NY DTF 2026 Form IT-2105-I. NYC tax is shown for reference only and is not included in the calculator.
| Taxable income (single) | NY state rate | NYC additional |
|---|---|---|
| $0 – $8,500 | 3.9% | + 3.078% |
| $8,500 – $11,700 | 4.4% | + 3.078% |
| $11,700 – $13,900 | 5.15% | + 3.078%–3.762% |
| $13,900 – $80,650 | 5.4% | + 3.762%–3.876% |
| $80,650 – $215,400 | 5.9% | + 3.876% |
| $215,400 – $1,077,550 | 6.85% | + 3.876% |
| $1,077,550 – $5,000,000 | 9.65% | + 3.876% |
| $5,000,000 – $25,000,000 | 10.3% | + 3.876% |
| Over $25,000,000 | 10.9% | + 3.876% |
New York offers several state tax credits. The Empire State Child Credit provides up to $330 per qualifying child — claimable on top of the federal Child Tax Credit. The New York Property Tax Credit helps homeowners and renters with incomes under $250,000. NYC residents can also claim a NYC School Tax Credit. New York has a residency trap: anyone spending more than 183 days in New York is taxed on worldwide income, which significantly impacts part-year residents and those with multiple homes.
New York state income tax rates for 2026 range from 3.9% on the first $8,500 of taxable income (single) to 10.9% on taxable income over $25 million, across nine brackets. NYC residents pay an additional city tax of 3.078%–3.876%, bringing the combined top marginal rate to 14.776%.
On $78,000 of wages in New York (single filer), the $8,000 NY standard deduction leaves $70,000 of state taxable income and about $3,600 of state income tax (roughly 4.6% effective). NYC residents pay roughly $2,400 more in city tax, which this calculator does not add. Federal tax and FICA are on top.
New York taxes anyone who maintains a permanent place of abode in the state and spends more than 183 days there as a resident — subject to New York income tax on all worldwide income. This affects part-year residents, snowbirds, and remote workers who split time between New York and other states.
The Empire State Child Credit is a New York state tax credit of up to $330 per qualifying child under age 17. It can be claimed in addition to the federal Child Tax Credit. The credit is partially refundable for families with lower incomes.
Educational estimates only. Not IRS or NYS tax advice.