New York Income Tax Guide (2026)
New York (NY) — wage income tax structure: progressive. Data status: official. Last verified 2026-07-20.
Calculator
Structure
progressive
Sample state tax*
$3,960.00
Marginal (state)
5.50%
Est. net after fed+FICA+state*
$57,632.50
*Illustrative single filer with $75,000 wages treated as AGI/taxable for state preview (no state deduction modeling). Federal uses the standard deduction. Not a filing worksheet.
New York income tax rates and brackets
| Rate | Taxable income (single, cents→USD) |
|---|---|
| 4.00% | $0.00 – $8,500.00 |
| 4.50% | $8,500.01 – $11,700.00 |
| 5.25% | $11,700.01 – $13,900.00 |
| 5.50% | $13,900.01 – $80,650.00 |
| 6.00% | $80,650.01 – $215,400.00 |
| 6.85% | $215,400.01 – $1,077,550.00 |
| 9.65% | $1,077,550.01 – $5,000,000.00 |
| 10.30% | $5,000,000.01 – $25,000,000.00 |
| 10.90% | $25,000,000.01 and above |
Federal, state and FICA take-home breakdown
On the $75,000 single-filer sample: federal income tax $7,670.00, employee FICA $5,737.50, state income tax $3,960.00. Approximate taxable income after federal standard deduction ≈ $58,900 (federal only).
Notes and caveats
- Progressive brackets for TY2026. Joint thresholds are simplified (often ~2× single) unless noted; verify filing-status tables before filing. Top marginal rate ≈ 10.90%.
Official sources
Tax Foundation — 2026 state income tax rates and brackets . Always confirm with the New York taxing agency before filing.