New York takes a lot out of your paycheck. State income tax runs from 4% to 10.9% across nine brackets, and if you live in NYC, there's an additional city tax (3.078%–3.876%) on top. NYC residents face the highest combined state and local income tax in the US.

NY's standard deduction is $8,100 for single filers, $16,200 for married filing jointly — actually higher than California's, which is something. The top 10.9% rate doesn't kick in until $25,000,000 of taxable income, so most earners are in the 6%–8% range.

That NYC tax though. If you live in any of the five boroughs, the city takes an additional 3.078%–3.876%. On $100,000, that's roughly $3,400 that people in literally any other US city don't pay. I've seen friends reconsider job offers after factoring in the city tax. It's a toggle in this calculator for a reason — it makes a huge difference.

One bright spot: New York doesn't tax Social Security, and excludes up to $20,000 of retirement income (pensions, 401(k), IRA) for taxpayers 59½ and older. Property taxes average 1.62% and combined sales tax is about 8.52%. Not great. But also not the worst part about living here.

Winner for lowest total tax burden? Not New York, obviously. But if you're here for the career or the city, at least you can see exactly what it costs you compared to other states.

How It's Calculated

Formula

NY State Tax = ∑(Bracket Income × Bracket Rate) − NY standard deduction, plus NYC tax if applicable

Step-by-Step

1Subtract NY standard deduction ($8,500 single / $17,150 married) from gross income
2Apply NY progressive brackets (4% to 10.9%) to state taxable income
3If NYC resident, apply NYC tax (3.078% to 3.876%) on top
4Add federal tax (10%–37%) and FICA (7.65%)
5Subtract all taxes from gross pay

Example

$100,000 salary, single in NY (non-NYC): NY tax ≈ $5,100. Federal ≈ $11,670. FICA = $7,650. Net ≈ $75,580/year.

For detailed data sources and full methodology, see our Methodology & Data Sources page.

Key Rates & Data for 2026

NY Tax Brackets

4% – 10.9% (9 brackets)

NY Standard Deduction (Single)

$8,100

NYC Income Tax

3.078% – 3.876%

NY Avg Property Tax Rate

~1.62%

NY Avg Combined Sales Tax

8.52%

New York Tax Calculator FAQ

How much is New York state income tax in 2026?

New York uses progressive brackets from 4% up to 10.9% across 9 brackets. For a single filer at $100K after the $8,100 standard deduction, the effective rate comes out to roughly 4.9%. That top 10.9% rate? It only applies above $25 million in taxable income, so unless you're in that stratosphere, don't sweat it.

What is the New York standard deduction for 2026?

$8,100 for single filers, $16,200 for married filing jointly, and $11,200 for head of household. Better than California's deduction, at least.

Does New York City have its own income tax?

Oh yeah. NYC residents get hit with a city tax on top of the state tax — ranges from about 3.1% to 3.9% depending on your income. On a $100K salary, that's roughly $3,400 to the city plus around $4,950 to the state. Living in NYC means you're basically paying the highest combined state-and-local income tax in the country. It hurts.

How high are New York property taxes?

Pretty high — about 1.62% effective rate on average, which is among the worst in the country. On a median $425K home, that's close to $6,900 a year. And it varies a lot by where you live: Long Island and Westchester can push past 2.5%, while some upstate areas are a bit more reasonable.

Does New York tax Social Security benefits?

No, Social Security is safe. And New York also excludes up to $20,000 of retirement income (pensions, 401(k), IRA) from taxation if you're 59½ or older. That's better than California, which taxes most retirement income aside from Social Security. Still not as retiree-friendly as Florida, though.

Is New York the highest-taxed state?

It's definitely up there — a lot of rankings put it at #1 overall. If you're a $100K earner living in NYC, your combined state and city income tax alone can exceed $8,300, plus you're dealing with 8.5%+ sales tax and 1.6%+ property tax rates. But here's the nuance: if you live upstate and skip the NYC tax entirely, the burden drops significantly. New York State by itself is expensive; New York City is a whole different level.

2026 Tax Brackets: IRS Income Tax Brackets 2026 Explained

Complete guide to the IRS 2026 tax brackets — income tax brackets 2026, marginal tax rate, federal income tax rates, adjusted gross income, and tax credits for married couples filing jointly.

How FICA Taxes Work in 2026

Understanding FICA taxes (Social Security and Medicare) in 2026 — what you pay, what your employer pays, and how self-employment tax differs.

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