How New York income tax works
New York taxes individual income with 9 brackets ranging from 4.00% to 10.90%.
Your tax is calculated on taxable income — gross income minus the $8,000 standard deduction for a single filer.
Rates run 4% to 10.9%. New York City residents also pay a separate city income tax.
New York income tax rates for 2026
Only the income that falls inside each bracket is taxed at that bracket's rate — this is how marginal tax works, so your effective rate is always lower than your top bracket.
Your effective rate is the total tax divided by your gross income; your marginal rate is the rate on your next dollar earned. The calculator shows both.
New York taxes capital gains as ordinary income.
Lowering your New York tax bill
Pre-tax contributions to retirement accounts, health savings accounts and other deductions reduce the taxable income this calculator starts from.
Remember this estimate covers NY state income tax only. Federal income tax and payroll taxes apply on top, and this is a planning estimate — verify with the New York Department of Taxation and Finance (tax.ny.gov) or a tax professional.
Frequently asked questions
How much is New York state income tax?
New York uses progressive brackets from 4.00% to 10.90%.
What is the difference between effective and marginal rate?
Your marginal rate is the rate on your last dollar of income; your effective rate is your total tax divided by total income, which is lower because of brackets and deductions.
Does this include federal tax?
No. This calculator estimates NY state income tax only. Federal income tax and payroll taxes are separate and apply on top.
How are capital gains taxed in New York?
New York taxes capital gains as ordinary income.