New York Income Tax Tables

New York tax tables determine how much state income tax residents and certain nonresidents may owe on taxable income.

New York has a graduated individual income tax system, meaning different portions of taxable income are taxed at different rates.

For 2026, New York State income tax rates range from 3.9% to 10.9%. The state also has separate income taxes for New York City and Yonkers residents, so where you live can make a significant difference in your total state and local tax liability.

New York Tax Tables

New York’s individual income tax rates range from 3.9% to 10.9%.

The lower five rates were reduced beginning in 2026, with the reductions scheduled to continue into 2027.

New York Tax Table for Single Filers

These are marginal tax rates, meaning you do not pay the highest rate on all of your income.

New York Tax Table for Married Filing Jointly

Married couples filing jointly have higher income thresholds for each tax bracket.

New York Tax Table for Head of Household

Taxpayers who qualify as head of household have their own New York tax brackets.

New York Tax Table for Married Filing Separately

Married taxpayers filing separately generally use the same basic New York income tax brackets as single filers.

New York Tax Rate

New York’s highest individual income tax rate is 10.9%.

However, very few taxpayers reach the highest brackets.

For most New York taxpayers, the rates that matter most are the lower and middle brackets.

The 5.4% rate applies to taxable income between $13,900 and $80,650 for single filers and between $27,900 and $161,550 for married couples filing jointly.

How New York Tax Brackets Work

New York uses marginal tax brackets.

This means each tax rate applies only to the portion of taxable income within that bracket.

Example: A single taxpayer has $60,000 of New York taxable income. The taxpayer does not simply multiply $60,000 by 5.4%. Instead, the first portion of income is taxed at the lower rates, with only the income within the applicable bracket taxed at 5.4%.

New York Tax Example: $50,000

Suppose a single taxpayer has $50,000 of New York taxable income.

The taxpayer moves through several tax brackets before reaching the 5.4% rate.

The total New York tax is therefore less than simply applying 5.4% to the entire $50,000.

This is why the effective tax rate is generally lower than the taxpayer’s highest marginal rate.

New York Tax Example: $100,000

A single taxpayer with $100,000 of New York taxable income reaches the 5.9% marginal bracket.

That does not mean the taxpayer pays 5.9% on the entire $100,000.

The lower portions are taxed at the lower New York rates.

New York Tax Example: $200,000

A single taxpayer with $200,000 of taxable income remains within the 5.9% marginal bracket.

The taxpayer pays the lower rates on the lower portions of income and 5.9% on the portion above $80,650.

New York Tax Example: $300,000

A single taxpayer with $300,000 of taxable income reaches the 6.85% marginal bracket.

Again, the 6.85% rate applies only to the portion of taxable income above $215,400.

New York Standard Deduction

New York has its own standard deduction amounts, which are separate from the federal standard deduction.

The New York standard deduction amounts are:

A single taxpayer who can be claimed as a dependent generally has a lower New York standard deduction.

New York Dependent Exemption

New York also provides a dependent exemption.

For 2026, the exemption amount is $1,000 for each qualifying dependent.

This is separate from the standard deduction.

New York Tax Tables and Taxable Income

New York tax brackets apply to New York taxable income, not simply gross wages.

A taxpayer may have adjustments, deductions, exemptions, and other items that reduce the amount of income subject to the New York tax rates.

This means your salary is not necessarily the same as your New York taxable income.

New York Adjusted Gross Income

New York generally begins its individual income tax calculation with federal adjusted gross income, followed by New York-specific additions, subtractions, deductions, and other adjustments.

The result can be different from federal taxable income.

New York taxpayers should therefore use New York-specific tax calculations rather than simply copying their federal taxable income.

New York State Tax vs. Federal Tax

New York state income tax and federal income tax are separate.

A taxpayer can owe federal income tax and New York income tax on the same income.

The federal government uses federal tax brackets, while New York uses its own tax brackets and rates.

New York Tax Tables for Seniors

New York has several tax provisions that can be especially important for seniors and retirees.

Social Security benefits are generally exempt from New York State income tax.

New York also provides favorable treatment for certain pension and retirement income.

Does New York Tax Social Security?

New York generally does not tax Social Security benefits.

This can be an important advantage for retirees who receive a significant portion of their income from Social Security.

Federal income tax rules can still apply to Social Security benefits.

New York Pension Tax

Certain pension and retirement income may qualify for New York exclusions or deductions.

New York residents age 59½ or older may generally qualify for an exclusion of up to $20,000 of qualifying pension and retirement income.

This can include certain distributions from pensions, IRAs, and other qualifying retirement arrangements.

New York IRA Tax

Qualifying retirement income can receive favorable treatment under New York tax law.

A qualifying taxpayer may be able to exclude up to $20,000 of eligible pension and retirement income.

Federal tax treatment can be different.

New York 401(k) Tax

Certain 401(k) distributions can qualify for New York’s pension and retirement income exclusion when the taxpayer meets the applicable requirements.

The exclusion is generally limited to $20,000 per eligible taxpayer.

Married couples may potentially have separate exclusions if both spouses qualify.

New York Tax Tables for Retirees

Retirees should consider more than the standard New York tax brackets.

Their total state tax liability can depend on:

• Social Security income
• Pension income
• IRA distributions
• 401(k) distributions
• Investment income
• Capital gains
• New York retirement income exclusions
• New York standard deduction
• New York credits

New York Tax and Social Security

Although New York does not generally tax Social Security benefits, federal taxation can still apply.

This means a New York retiree can have taxable Social Security benefits on the federal return while paying no New York income tax on those benefits.

This distinction is important when planning retirement taxes.

New York Tax on Capital Gains

New York generally taxes capital gains as part of taxable income rather than using a separate lower state capital gains tax rate.

This means capital gains can increase a taxpayer’s New York taxable income.

A large capital gain can potentially move a taxpayer into a higher New York marginal bracket.

New York Tax and Investment Income

Interest and dividends generally count as New York taxable income unless a specific exemption or subtraction applies.

Investment income can therefore increase a taxpayer’s New York tax liability.

Retirees with substantial investment accounts should consider this when estimating state taxes.

New York City Income Tax

New York City residents generally pay an additional city personal income tax.

The New York City tax is separate from New York State income tax.

This means a New York City resident can have both state and city income tax liability.

New York City Tax Rates

New York City has its own graduated income tax rates.

The city rates generally range from 3.078% to 3.876%.

New York City residents should therefore consider both state and city tax rates.

Yonkers Income Tax

Yonkers also has a local income tax for residents and certain nonresidents.

The Yonkers tax is separate from New York State income tax.

A Yonkers resident can therefore have New York State income tax plus the applicable Yonkers income tax.

New York Tax Tables for Nonresidents

Nonresidents can owe New York income tax on New York-source income.

This can include income from work performed in New York and certain income associated with New York property or business activities.

New York’s rules for nonresidents are different from those for full-year residents.

New York Tax Tables for Part-Year Residents

Someone who moves into or out of New York during the year may be a part-year resident.

Part-year residents generally need to determine which income is taxable by New York and how the state calculates their tax.

Moving dates and the source of income can become important.

New York Tax Withholding Tables

New York has separate withholding tables that employers use to calculate state income tax withholding from employee paychecks.

New York revised its withholding tables for payrolls made on or after January 1, 2026.

New York City and Yonkers have separate withholding tables.

New York Withholding vs. Tax Tables

Withholding tables and annual income tax tables are not the same thing.

Withholding tables help employers determine how much tax to withhold from each paycheck.

Annual tax tables are used when determining a taxpayer’s actual state income tax liability.

The amount withheld during the year is applied against the taxpayer’s final tax liability.

New York Tax Refunds

If a taxpayer has more New York income tax withheld than the amount ultimately owed, the taxpayer may receive a refund.

If withholding is less than the final tax liability, additional tax may be due.

This is why checking New York withholding during the year can help avoid a large balance due at tax time.

New York Tax Credits

Tax credits can reduce the amount of New York tax owed.

Depending on eligibility, taxpayers may qualify for credits related to children, household income, college tuition, property taxes, and other expenses.

Credits are generally more valuable than deductions because they directly reduce tax liability.

New York Child Tax Benefits

New York provides several tax benefits for families with children.

Eligibility and credit amounts depend on income, the age of qualifying children, and other requirements.

Families should review available New York credits when preparing their state tax return.

New York Property Tax Relief

New York also has property tax relief programs that can help qualifying homeowners.

Some programs are particularly important for seniors.

Availability and the amount of relief can depend on income, age, location, and other eligibility requirements.

New York STAR Program

The School Tax Relief, or STAR, program provides property tax benefits to eligible New York homeowners.

STAR benefits vary depending on the taxpayer’s circumstances.

Seniors may qualify for Enhanced STAR if they meet the applicable age and income requirements.

New York Tax Tables for Seniors Over 65

Seniors should consider both income tax and property tax benefits.

New York does not tax Social Security benefits at the state level, and qualifying retirement income may receive an exclusion.

Senior homeowners should also review STAR and other property tax relief programs.

New York Tax Tables and Federal Tax Tables

New York taxpayers generally need to calculate two separate tax liabilities.

The federal return uses federal tax brackets and federal tax tables.

The New York return uses New York tax brackets, deductions, exemptions, and credits.

The two systems are related but are not identical.

New York Tax Example for a Retiree

Suppose a New York retiree receives:

• $30,000 Social Security
• $30,000 pension income
• $20,000 IRA distribution

If the taxpayer qualifies for New York’s retirement income exclusion, some of the pension and retirement income may receive favorable state treatment.

Social Security benefits are generally not subject to New York income tax.

The federal tax calculation can differ substantially.

Common New York Tax Mistakes

Taxpayers should avoid several common mistakes.

These include:

• Using federal tax brackets instead of New York brackets
• Forgetting New York City income tax
• Forgetting Yonkers income tax
• Assuming Social Security is taxed by New York
• Missing the retirement income exclusion
• Confusing New York taxable income with federal taxable income
• Overlooking New York tax credits
• Using outdated withholding tables
• Assuming every New York resident pays the same total tax rate

New York Tax Tables and Tax Planning

Tax planning can help New York residents estimate their annual tax liability.

Taxpayers should review:

• Expected wages
• Retirement income
• Social Security
• Investment income
• Capital gains
• Mortgage interest
• Property taxes
• Tax credits
• Retirement contributions
• State withholding

This can help taxpayers determine whether they are on track to owe additional tax or receive a refund.

Electronic Filing Recommendation 💻

Electronic filing is the fastest and most secure way to file a New York tax return.

Electronic filing can provide:

• Faster refunds
• Improved filing accuracy
• Automatic tax calculations
• Direct deposit availability
• Faster filing confirmation
• Easier electronic recordkeeping

New York taxpayers should have their W-2s, 1099s, retirement statements, Social Security information, mortgage records, and other tax documents available when preparing their return.

Frequently Asked Questions

What are the New York tax rates for 2026?

New York’s individual income tax rates range from 3.9% to 10.9%.

What is the lowest New York income tax rate?

The lowest New York State individual income tax rate for 2026 is 3.9%.

What is the highest New York income tax rate?

The highest New York individual income tax rate is 10.9% for taxable income above $25 million.

Does New York tax Social Security benefits?

Generally, no. New York does not impose state income tax on Social Security benefits.

Does New York tax pension income?

Certain pension and retirement income can qualify for a New York exclusion, subject to eligibility requirements and limits.

Does New York tax 401(k) withdrawals?

Certain qualifying 401(k) distributions can receive favorable treatment under New York’s retirement income exclusion rules.

Does New York tax IRA withdrawals?

Certain qualifying IRA distributions can potentially be included in the New York retirement income exclusion.

Does New York have a standard deduction?

Yes. New York has its own standard deduction amounts, separate from the federal standard deduction.

Does New York City have an income tax?

Yes. New York City residents generally pay a separate city income tax in addition to New York State income tax.

Does Yonkers have an income tax?

Yes. Yonkers has a separate local income tax.

What is the New York standard deduction for 2026?

For 2026, the standard deduction is $8,000 for single filers and married taxpayers filing separately, $11,200 for heads of household, and $16,050 for married couples filing jointly and qualifying surviving spouses.

Does New York have tax tables for withholding?

Yes. New York publishes separate withholding tables and calculation methods for state withholding, New York City withholding, and Yonkers withholding.

Bottom Line

New York tax tables are important because New York has a graduated state income tax system with rates ranging from 3.9% to 10.9%.

The amount of tax you actually pay depends on your New York taxable income, filing status, deductions, exemptions, credits, and other factors. New York City and Yonkers residents may also have additional local income taxes.

For seniors and retirees, New York has several important tax provisions. Social Security benefits are generally exempt from New York income tax, while eligible taxpayers may also qualify for a retirement income exclusion of up to $20,000.

New York taxpayers should also remember that New York tax tables are separate from federal tax tables. Federal income tax, New York State income tax, and applicable New York City or Yonkers income tax should be calculated separately when determining your total tax liability.