Income Tax for New York (2026)
New York (NY) Key Facts
Top Marginal Rate
10.9%
Tax Structure
Progressive
Filing Deadline
April 15
Has State Income Tax
Yes
Number of Brackets
9
How This Calculator Works in New York
This calculator applies New York's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.
New York Overview
New York State levies a progressive income tax with 9 brackets and a top marginal rate of 10.9%. New York City adds its own income tax (3.078%--3.876%), and Yonkers imposes a surcharge, meaning a NYC resident can face combined state and city rates exceeding 14%. The state's 'convenience of the employer' rule also taxes remote workers employed by NY-based companies, making it a significant factor for tri-state area commuters.
How New York Compares
New York's top income tax rate of 10.9% compares to New Jersey at 10.75% and Connecticut at 6.99%. The rate differences can meaningfully impact take-home pay for workers near state borders.
| State | Top Rate | Notes |
|---|---|---|
| New Jersey | 10.75% | New Jersey has an income tax rate of 10.75%. |
| Connecticut | 6.99% | Connecticut has an income tax rate of 6.99%. |
| Pennsylvania | 3.07% | Pennsylvania has an income tax rate of 3.07%. |
New York's income tax rate of 10.9% compares to a national average of approximately 5.04%. This is above the national average.
Tips for New York Residents
- 1New York State has a top marginal rate of 10.9% across 9 brackets, but New York City residents face an additional city income tax of 3.078% to 3.876%, bringing the combined rate above 14%.
- 2Yonkers residents pay a Yonkers surcharge equal to 16.75% of their net state tax, while nonresidents who work in Yonkers pay 0.5% of wages earned there.
- 3The STAR program provides property tax relief for homeowners — the Basic STAR exemption is available to all homeowners, while Enhanced STAR provides larger savings for seniors 65+.
- 4New York allows itemized deductions on the state return even if you take the standard deduction federally, which can save money if you have large state/local tax or charitable deductions.
- 5If you work remotely for a New York-based employer from another state, New York's 'convenience of the employer' rule may still require you to pay NY taxes on that income.