How New York taxes wages
Nine brackets up to 10.9%. Rates for the lower brackets were trimmed starting in 2026.
At $65,000 of wages, that is the 35th-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.
Its top rate of 10.9% is the 3rd-highest among the 26 jurisdictions with progressive brackets.
New York tax brackets for single filers
2026 brackets for single filers. Source: tax.ny.gov (PDF)
| Taxable income | Rate |
|---|---|
| $0 – $8,500 | 3.9% |
| $8,500 – $11,700 | 4.4% |
| $11,700 – $13,900 | 5.15% |
| $13,900 – $80,650 | 5.4% |
| $80,650 – $215,400 | 5.9% |
| $215,400 – $1,077,550 | 6.85% |
| $1,077,550 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
New York tax brackets for married couples filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $17,150 | 3.9% |
| $17,150 – $23,600 | 4.4% |
| $23,600 – $27,900 | 5.15% |
| $27,900 – $161,550 | 5.4% |
| $161,550 – $323,200 | 5.9% |
| $323,200 – $2,155,350 | 6.85% |
| $2,155,350 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
New York tax brackets for heads of household
| Taxable income | Rate |
|---|---|
| $0 – $12,800 | 3.9% |
| $12,800 – $17,650 | 4.4% |
| $17,650 – $20,900 | 5.15% |
| $20,900 – $107,650 | 5.4% |
| $107,650 – $269,300 | 5.9% |
| $269,300 – $1,616,450 | 6.85% |
| $1,616,450 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
New York cut its five lowest rates by 0.1 percentage point for 2026. New York's tax benefit recapture starts to apply once New York AGI is over $107,650, for every filing status. We don't calculate it, so above that income our figure is lower than the actual tax. The joint and head of household brackets are from New York Tax Law § 601(a) and (b), with standard deductions of $16,050 and $11,200. New York City and Yonkers residents pay local income tax on top of these rates.
Example: $65,000 salary, single filer
| Wages | $65,000.00 |
|---|---|
| Standard deduction | −$8,000.00 |
| Taxable income | $57,000.00 |
| 3.9% on $0 – $8,500 | $331.50 |
| 4.4% on $8,500 – $11,700 | $140.80 |
| 5.15% on $11,700 – $13,900 | $113.30 |
| 5.4% on $13,900 – $57,000 | $2,327.40 |
| New York income tax | $2,913.00 |
That works out to about $243 a month, or an effective rate of 4.48% of wages. Each rate applies only to the part of taxable income inside its bracket.
Calculators for New York
- Paycheck calculator
Take-home pay after federal income tax, Social Security, Medicare, and New York income tax, with New York selected.
- Tips and overtime calculator
Your federal deduction for qualified tips and overtime, with New York selected and its state rules applied to the New York estimate.
- Senior deduction calculator
A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.
- Car loan interest calculator
A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.
Does New York tax tips and overtime?
New York follows the federal deduction for tips, but not for overtime. The FY 2027 budget exempts up to $25,000 of tips from state income tax from 2026, consistent with the federal deduction. Overtime stays taxable.
The example on this page taxes full wages. The tips and overtime calculator subtracts the deduction for your tips before it estimates your New York tax.
Source: New York Division of the Budget: FY 2027 enacted budget, May 28, 2026. Checked . See how every state treats tips and overtime
To see your federal deduction and New York tax together, open the tips and overtime calculator with New York selected.
Local income taxes in New York
New York City adds 3.078%–3.876%; Yonkers adds a resident surcharge.
These local taxes are not included in the estimate above.
New York vs. neighboring states
Workers in Vermont, Pennsylvania, New Jersey, and Connecticut would owe less on the same salary. Massachusetts would charge more.
| State | Est. tax on $65,000 | vs. New York |
|---|---|---|
| Vermont | $1,823 | −$1,090 |
| Pennsylvania | $1,996 | −$918 |
| New Jersey | $2,048 | −$865 |
| Connecticut | $2,828 | −$86 |
| Massachusetts | $3,030 | +$117 |
Official source
For forms, exact brackets, and filing deadlines, go to the official New York tax agency website.
Related states
- Connecticut2%–6.99% progressive
- New Jersey1.4%–10.75% progressive
- Vermont3.35%–8.75% progressive
- Massachusetts5% flat tax