New York paycheck taxes at a glance
| State income tax | 3.9% to 10.9% (9 brackets) |
|---|---|
| Standard deduction | $8,000 single, $16,050 joint, $11,200 head of household |
| Per dependent | $1,000 exemption |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | Yes: 3 options in the calculator |
| State payroll deductions | NY PFL 0.432% to $95,349; NY SDI 0.5% |
| Reciprocity | None |
| Figures | Tax year 2026 |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
New York income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $8,500 | 3.9% |
| $8,500 to $11,700 | 4.4% |
| $11,700 to $13,900 | 5.15% |
| $13,900 to $80,650 | 5.4% |
| $80,650 to $215,400 | 5.9% |
| $215,400 to $1,077,550 | 6.85% |
| $1,077,550 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
| Taxable income | Rate |
|---|---|
| $0 to $17,150 | 3.9% |
| $17,150 to $23,600 | 4.4% |
| $23,600 to $27,900 | 5.15% |
| $27,900 to $161,550 | 5.4% |
| $161,550 to $323,200 | 5.9% |
| $323,200 to $2,155,350 | 6.85% |
| $2,155,350 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
| Taxable income | Rate |
|---|---|
| $0 to $12,800 | 3.9% |
| $12,800 to $17,650 | 4.4% |
| $17,650 to $20,900 | 5.15% |
| $20,900 to $107,650 | 5.4% |
| $107,650 to $269,300 | 5.9% |
| $269,300 to $1,616,450 | 6.85% |
| $1,616,450 to $5,000,000 | 9.65% |
| $5,000,000 to $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
New York also has rules the brackets alone do not show (see the notes below); the calculator applies them.
Worked examples
A $95,000 salary in Brooklyn, single, 5% 401(k), paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $3,653.85 | $95,000 |
| 401(k) at 5% | − $182.69 | − $4,750 |
| Federal income tax | − $424.04 | − $11,025 |
| Social Security and Medicare | − $279.52 | − $7,268 |
| New York income tax | − $164.79 | − $4,285 |
| Local: New York City (resident) | − $110.87 | − $2,882 |
| NY PFL | − $15.78 | − $410 |
| NY SDI | − $1.20 | − $31 |
| Take-home pay | $2,474.96 | $64,349 |
Single, paid every two weeks (26 paychecks). New York taxable income is $82,250 and the state tax is $4,285, an effective 4.51% of gross pay. City tax adds a little over 3% on top of state tax, and the Paid Family Leave deduction almost reaches its $411.91 cap at this salary.
A $150,000 household in Albany, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $5,769.23 | $150,000 |
| 401(k) at 6% | − $346.15 | − $9,000 |
| Federal income tax | − $344.62 | − $8,960 |
| Social Security and Medicare | − $441.35 | − $11,475 |
| New York income tax | − $232.32 | − $6,040 |
| NY PFL | − $15.84 | − $412 |
| NY SDI | − $1.20 | − $31 |
| Take-home pay | $4,387.75 | $114,081 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). New York taxable income is $122,950 and the state tax is $6,040, an effective 4.027% of gross pay. New York AGI is above $107,650, so part of the supplemental tax applies, while income above $110,000 trims the two Empire State child credits.
New York City and Yonkers income tax
New York City residents pay city income tax on the same taxable income as the state return: 3.078% to 3.876%, with the top rate starting at $50,000 for single filers ($90,000 joint). A school tax credit trims 0.171% to 0.228% off those rates for taxable income up to $500,000, which the calculator includes. Commuters who live outside the five boroughs pay no NYC tax. Yonkers residents pay 16.75% of their state tax on top, and non-residents who work in Yonkers pay 0.5% of their Yonkers wages.
Paid Family Leave and disability (SDI)
Two state programs come out of most New York paychecks. Paid Family Leave costs 0.432% of wages in 2026, capped at $411.91 a year once pay reaches the statewide average wage of $95,348.76. Disability benefits (DBL) cost 0.5% of wages but never more than $0.60 a week ($31.20 a year); some employers pay this part for you. Unemployment insurance is paid only by employers in New York.
High earners: the supplemental tax
Once New York AGI passes $107,650, the state starts taking back the benefit of its lower brackets through a supplemental tax, phased in over the next $50,000. A single filer earning $160,000 pays roughly the 5.9% rate on almost all taxable income, not just the top slice. Bigger recaptures start at $215,400 and $1,077,550 of income for single filers. At $25 million and above, every dollar is taxed at 10.9%. The calculator applies the 2026 recapture schedule.
Empire State child credit doubled for 2026
New York’s child credit rose for 2026 to $500 for each child aged 4 to 16 and $1,000 for each child under 4. It shrinks by $16.50 for every $1,000 of income above $75,000 (single or head of household) or $110,000 (joint). The credit is refundable. The calculator counts $500 per child you enter; a child under 4 would add another $500. Unlike federal law, New York still gives a $1,000 exemption per dependent.
Working in New York from another state
New York has no reciprocal agreements. If you live in New Jersey or Connecticut and work in New York, New York taxes those wages and your home state gives a credit. Under the “convenience of the employer” rule, days you work from home for a New York employer by choice are still New York workdays. Non-residents never pay NYC income tax.
New York payroll deductions besides income tax
- New York Paid Family Leave (PFL): Employees pay 0.432% of wages for Paid Family Leave in 2026, up to $411.91 for the year (reached at $95,348.76 of pay).
- New York State Disability Insurance (DBL): Employers may deduct 0.5% of wages for disability insurance, but no more than 60 cents a week, or $31.20 a year.
New York vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| New York | 3.9% to 10.9% (9 brackets) | $3,808 | $57,784 |
| New Jersey | 1.4% to 10.75% (7 brackets) | $3,101 | $58,491 |
| Pennsylvania | Flat 3.07% | $2,355 | $59,238 |
| Connecticut | 2% to 6.99% (7 brackets) | $3,850 | $57,743 |
| Massachusetts | 5% to 9% (2 brackets) | $3,775 | $57,818 |
| Vermont | 3.35% to 8.75% (4 brackets) | $2,572 | $59,020 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.