New York has one of the most complex state income tax systems in the US, with nine brackets ranging from 4% 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.
2025 federal + simplified state + FICA — updates as you type.
State: New York (pre-selected; change the dropdown for other states)
NYC local income tax (up to ~3.876%) is not added separately — NY state uses one simplified flat rate in this tool. Empire State Child Credit and residency rules are not modeled.
Not applied in this simplified model (no credits). For illustration only.
State tax uses a flat effective rate on taxable income — not your actual state brackets. FICA: Social Security 6.2% on wages up to $176,100 and Medicare 1.45% on all wages shown.
SS $4,836.00 · Medicare $1,131.00
Federal 22.00% + state 6.85%
Estimated take-home
$58,944 / yr
$4,912 / month
Federal brackets (2025 · Single)
Single filer; NYC rates vary by income band.
| Income (single) | NY state rate | NYC additional |
|---|---|---|
| $0 – $8,500 | 4% | + up to 3.078% |
| $8,501 – $11,700 | 4.5% | + up to 3.762% |
| $11,701 – $13,900 | 5.25% | + up to 3.819% |
| $13,901 – $21,400 | 5.85% | + up to 3.876% |
| $21,401 – $80,650 | 6.25% | + up to 3.876% |
| $80,651 – $215,400 | 6.85% | + up to 3.876% |
| $215,401 – $1,077,550 | 9.65% | + up to 3.876% |
| Over $1,077,550 | 10.9% | + up to 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 4% on the first $8,500 to 10.9% on income over $1,077,550. NYC residents pay an additional local tax of up to 3.876%, bringing the combined top rate to 14.776% for NYC residents.
On $78,000 of income in New York (single filer), you pay approximately $4,500–$5,000 in state income tax. NYC residents pay an additional $2,800–$3,200 in city tax. Combined state and local tax is approximately $7,500–$8,000, plus federal taxes.
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.