The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax from the 2026 New York State rate schedules: 3.9% to 10.9%
- Standard deduction $8,000 single or separate, $11,200 head of household, $16,050 joint
- NYAGI over $107,650: 2026 tax computation worksheets add a recapture base and a phased incremental benefit (published amounts, e.g. single taxable income $215,400 to $1,077,550: $567 + $2,047 x (NYAGI - $215,400, up to $50,000) / $50,000)
- NYAGI over $25,000,000: 10.9% of all taxable income
- New York income tax = tax from the rate schedule + surtax
How it works
Tax year: 2026.
New York taxes income at 3.9% to 10.9%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
New York's 2026 schedules start at 3.9 percent and reach 10.9 percent over $25,000,000. The standard deduction is $8,000 single or separate, $11,200 head of household and $16,050 joint; dependents add $1,000 each (not applied).
When New York AGI is over $107,650, the 2026 tax computation worksheets recapture the benefit of the lower rates, so tax moves toward the top marginal rate on all taxable income. The tool applies those worksheets with the recapture base and incremental benefit amounts the Department publishes, treating the income you enter as NYAGI.
Local taxes: New York City residents pay city tax of 3.078 to 3.876 percent of New York taxable income, and Yonkers residents pay a surcharge of 16.75 percent of their net state tax (nonresidents working in Yonkers pay an earnings tax). Neither is included.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the New York income tax rate for 2026?
New York taxes income at 3.9% to 10.9% for 2026. Tax from the 2026 New York State rate schedules: 3.9% to 10.9%.
What is the New York standard deduction?
Single: $8,000; Married filing jointly or surviving spouse: $16,050; Head of household: $11,200; Married filing separately: $8,000 (2026, at low income).
Are there local income taxes in New York?
New York City residents pay city tax of 3.078 to 3.876 percent of New York taxable income, and Yonkers residents pay a surcharge of 16.75 percent of their net state tax (nonresidents working in Yonkers pay an earnings tax). Neither is included.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.