New York State Tax Calculator
Print| NY State Tax | $0.00 |
| NYC Local Tax | $0.00 |
New York imposes a progressive state individual income tax with rates ranging from 4.0% to 10.9%. In addition to New York State income tax, residents of New York City (NYC) pay a local city income tax ranging from 3.078% to 3.876%, while residents of Yonkers pay a 16.75% city tax surcharge on their state tax liability.
Our free New York Tax Calculator computes your New York State taxable income, NYC local city tax, Yonkers tax surcharge, effective tax rates, and net take-home paycheck.
How to Calculate New York State & NYC Income Tax
Calculating New York tax requires computing NY Adjusted Gross Income, subtracting the NY standard deduction, and applying state tax brackets plus local municipal taxes.
The New York Taxable Income Formula:
NY Taxable Income = Federal AGI ± NY State Tax Additions/Subtractions - NY Standard Deduction
New York State Income Tax Brackets (Single Filers):
- $0 – $8,500: 4.00%
- $8,501 – $11,700: 4.50%
- $11,701 – $13,900: 5.25%
- $13,901 – $80,650: 5.50%
- $80,651 – $215,400: 6.00%
- $215,401 – $1,077,550: 6.85%
- $1,077,551 – $5,000,000: 9.65%
- $5,000,001 – $25,000,000: 10.30%
- Over $25,000,000: 10.90% (Top Marginal State Rate)
New York City (NYC) Resident Income Tax Brackets (Single):
- $0 – $12,000: 3.078%
- $12,001 – $25,000: 3.762%
- $25,001 – $50,000: 3.819%
- Over $50,000: 3.876% (Top NYC Local Rate)
New York State Standard Deduction & Local Tax Summary
Summary of NY state standard deductions and local municipal tax rules:
| Filing Status / Municipality | NY State Standard Deduction | Local City Tax Rate | Combined Top Marginal Rate |
|---|---|---|---|
| Single Filer (NYS Only) | $8,000 | 0.00% (No Local Tax) | 10.90% |
| New York City Resident (NYC) | $8,000 | 3.078% – 3.876% NYC Tax | 14.776% (Top NYS + NYC) |
| Yonkers Resident | $8,000 | 16.75% Surcharge on NYS Tax | NYS Tax × 1.1675 |
| Married Filing Jointly | $16,050 | Standard Municipal Rules | Progressive Tiers |
Step-by-Step Calculation Example
Consider a Single Filer living in New York City (NYC) earning a $100,000 annual salary:
- Gross Salary Income: $100,000
- NY State Standard Deduction: $8,000
- NY Taxable Income: $92,000 ($100,000 – $8,000)
Step 1: Compute NY State Income Tax
First $8,500 @ 4.00% = $340.00
Next $3,200 ($8,501-$11,700) @ 4.50% = $144.00
Next $2,200 ($11,701-$13,900) @ 5.25% = $115.50
Next $66,750 ($13,901-$80,650) @ 5.50% = $3,671.25
Remaining $11,350 ($80,651-$92,000) @ 6.00% = $681.00
Total NY State Income Tax = $4,951.75
Step 2: Compute NYC Local City Income Tax
First $12,000 @ 3.078% = $369.36
Next $13,000 ($12,001-$25,000) @ 3.762% = $489.06
Next $25,000 ($25,001-$50,000) @ 3.819% = $954.75
Remaining $42,000 ($50,001-$92,000) @ 3.876% = $1,627.92
Total NYC Local Income Tax = $3,441.09
Step 3: Total Combined State & Local Tax
Combined NY State + NYC Tax = $4,951.75 + $3,441.09 = $8,392.84
Effective Combined Tax Rate = ( $8,392.84 / $100,000 ) × 100 = 8.39%
Frequently Asked Questions (FAQ)
What is the New York State “Convenience of the Employer” rule?
Under NY’s convenience of the employer rule, out-of-state remote workers employed by a New York employer are subject to New York State income tax on 100% of their wages unless their remote work location meets strict IRS specialized home office criteria.
Do non-residents of New York City pay NYC local income tax?
No. New York City local income tax (3.078% to 3.876%) applies strictly to **NYC residents** (living in Manhattan, Brooklyn, Queens, the Bronx, or Staten Island). Non-residents commuting into NYC for work pay NY State income tax but do not pay NYC local tax.
Does New York State tax capital gains as ordinary income?
Yes. New York State does not provide a reduced preferential tax rate for long-term capital gains. All capital gains are taxed as ordinary income at standard NY progressive rates (up to 10.9%).