New York tax tables 2026
The figures set by or for New York for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
New York income tax brackets: Single or married filing separately
| State taxable income, per year | 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% |
Source: New York Tax Law §601 (resident tax rate schedules, taxable years beginning in 2026: subsections (a)(1)(vii), (b)(1)(vii), (c)(1)(vii)); Tax Law §614 standard deduction; Tax Law §616 dependent exemption · retrieved 2026-10-20
New York income tax brackets: Married filing jointly or qualifying surviving spouse
| State taxable income, per year | 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% |
Source: New York Tax Law §601 (resident tax rate schedules, taxable years beginning in 2026: subsections (a)(1)(vii), (b)(1)(vii), (c)(1)(vii)); Tax Law §614 standard deduction; Tax Law §616 dependent exemption · retrieved 2026-10-20
New York income tax brackets: Head of household
| State taxable income, per year | 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% |
Source: New York Tax Law §601 (resident tax rate schedules, taxable years beginning in 2026: subsections (a)(1)(vii), (b)(1)(vii), (c)(1)(vii)); Tax Law §614 standard deduction; Tax Law §616 dependent exemption · retrieved 2026-10-20
New York income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 10.9% |
| Standard deduction: Single | $8,000 |
| Standard deduction: Married filing jointly | $16,050 |
| Standard deduction: Married filing separately | $8,000 |
| Standard deduction: Head of household | $11,200 |
| Standard deduction: Qualifying surviving spouse | $16,050 |
| Dependent exemption (per dependent) (exemption)No exemption for yourself or your spouse | $1,000 |
Source: New York Tax Law §601 (resident tax rate schedules, taxable years beginning in 2026: subsections (a)(1)(vii), (b)(1)(vii), (c)(1)(vii)); Tax Law §614 standard deduction; Tax Law §616 dependent exemption · retrieved 2026-10-20
Employee contributions
New York supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 11.7% |
| New York City residents (in addition) | 4.25% |
| Yonkers residents (in addition) | 1.95975% |
Source: NYS-50-T-NYS (1/26), p. 3 — Supplemental wage payment withholding rates, effective January 1, 2026 · retrieved 2026-10-20
Disability Benefits Law (DBL) contribution
| Item | Value |
|---|---|
| Employee rate | 0.5% |
| Wage base | No limit |
| Weekly maximum | $0.60 |
Source: NYS Workers' Compensation Board — Disability Benefits and Paid Family Leave Insurance (employers) · retrieved 2026-10-20
Paid Family Leave (PFL) contribution
| Item | Value |
|---|---|
| Employee rate | 0.432% |
| Wage base | No limit |
| Annual maximum | $411.91 |
Source: NYS Workers' Compensation Board — Employee Notice of Paid Family Leave Payroll Deduction for 2026 (PFL-PayDeduction-notice-2026) · retrieved 2026-10-20
New York local income taxes
| Item | Value |
|---|---|
| New York City (city)Basis: state taxable wages | Formula set by the tax authority (see source) |
| Yonkers (resident surcharge, % of NY State tax) (city)Non-residents: 0.5%. Basis: a share of state income taxSource: tax.ny.gov · retrieved 2026-10-20 | 16.75% |
Local taxes the calculators support, each with its own official source. Rates are for residents unless a non-resident rate is given.
Source: NYS-50-T-NYC (1/26), New York City Withholding Tax Tables and Methods, effective January 1, 2026 (Method II, pp. 24–27) · retrieved 2026-10-20
Employer costs
New York state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $17,600 |
| New employer rate | 4.1% |
| Experience-rated range: lowest | 2.025% |
| Experience-rated range: highest | 9.825% |
New York's new-employer rate is 4.025% UI plus the 0.075% Re-employment Services Fund.
Source: New York State Department of Labor, Unemployment Insurance Rate Information · retrieved 2026-10-20
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Official sources
- NYS-50-T-NYS (1/26) New York State Withholding Tax Tables and Methods · retrieved 2026-10-20
- NYS-50-T-NYC (1/26) New York City Withholding Tax Tables and Methods · retrieved 2026-10-20
- NYS-50-T-Y (1/26) Yonkers Withholding Tax Tables and Methods · retrieved 2026-10-20
- NYS-50 Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax (Revised December 2025) · retrieved 2026-10-20
- Form IT-2104 (2026) Employee's Withholding Allowance Certificate and instructions IT-2104-I · retrieved 2026-10-20
- New York Tax Law §601 — Imposition of tax (rate schedules) · retrieved 2026-10-20
- New York Tax Law §614 — New York standard deduction · retrieved 2026-10-16
- New York Tax Law §616 — New York exemptions · retrieved 2026-10-16
- Standard deductions (New York) · retrieved 2026-10-20
- Employee Notice of Paid Family Leave Payroll Deduction for 2026 · retrieved 2026-10-20
- NYS Paid Family Leave Updates for 2026 (press release) · retrieved 2026-10-20
- New York Paid Family Leave Updates for 2026 · retrieved 2026-10-20
- Disability Benefits and Paid Family Leave Insurance (employers) · retrieved 2026-10-20
- New York State Department of Labor, Unemployment Insurance Rate Information · retrieved 2026-10-20
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