New York Tax Calculator
New York State Income Tax Brackets 2026
New York has a progressive income tax system with nine brackets ranging from 4% to 10.9%. The top rate of 10.9% applies to income over $25 million for single filers, making it one of the highest state income tax rates in the nation.
| Taxable Income (Single) | Rate |
|---|---|
| $0 – $8,500 | 4.00% |
| $8,500 – $11,700 | 4.50% |
| $11,700 – $13,900 | 5.25% |
| $13,900 – $80,650 | 5.50% |
| $80,650 – $215,400 | 6.00% |
| $215,400 – $1,077,550 | 6.85% |
| $1,077,550 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.30% |
| $25,000,000+ | 10.90% |
New York City Income Tax
New York City residents pay an additional city income tax on top of the state tax. NYC has its own set of brackets:
- $0 – $12,000: 3.078%
- $12,000 – $25,000: 3.762%
- $25,000 – $50,000: 3.819%
- $50,000+: 3.876%
This means a high-earning NYC resident could face a combined state and city income tax rate of nearly 14.8% (10.9% state + 3.876% city), making it effectively the highest combined state/local income tax rate in the United States, surpassing even California.
MCTMT (Metropolitan Commuter Transportation Mobility Tax)
Self-employed individuals earning over $50,000 in the Metropolitan Commuter Transportation District (MCTD, which includes NYC and surrounding counties) pay an additional 0.34% tax on net earnings. Employers in the MCTD also pay this tax on payroll.
New York Sales Tax
New York's state sales tax rate is 4.00%, among the lowest state rates. However, local sales taxes are substantial, pushing the average combined rate to approximately 8.53%.
- New York City — 8.875% combined (4% state + 4.5% city + 0.375% MCTD)
- Clothing under $110 — Exempt from state sales tax (and NYC tax). Individual items of clothing or footwear under $110 are completely tax-free.
- Groceries — Exempt from state and local sales tax
New York Property Tax
New York has one of the highest effective property tax rates in the country at approximately 1.62%. This varies significantly by region:
- Upstate New York — Often exceeds 2-3%, some of the highest rates in the nation
- Long Island (Nassau/Suffolk) — Very high, typically 2%+
- New York City — Deceptively lower effective rate (~0.9%) due to how NYC assesses property value well below market value
- Westchester County — Among the highest in the US, often 2-3%
New York vs. Rest of State: Two Tax Worlds
New York effectively has two very different tax environments: New York City and everywhere else. NYC residents face the city income tax surcharge (up to 3.876%) and the highest sales tax rate in the state (8.875%), but ironically benefit from lower effective property tax rates due to assessment practices. Upstate residents avoid the city income tax but often face crushing property tax rates that rival or exceed New Jersey's.
New York Estate Tax
New York imposes its own estate tax on estates exceeding $6.94 million. Unlike the federal estate tax, which exempts amounts under the threshold, New York's estate tax has a "cliff" provision: if the estate exceeds 105% of the exclusion amount, the entire estate (not just the excess) becomes taxable. This has led many wealthy New Yorkers to carefully plan their estates or relocate to states without an estate tax (like Florida).
New York vs. Neighboring States
- New Jersey — High income tax (1.4%-10.75%), nation's highest property tax (2.23%), slightly lower sales tax (6.625%). Similar overall burden.
- Connecticut — High income tax (2%-6.99%), very high property tax (2.15%), moderate sales tax (6.35%). Similarly high burden.
- Pennsylvania — Flat 3.07% income tax (much lower), moderate property tax (1.49%), 6% sales tax. Significantly lower state income tax.
Frequently Asked Questions
New York has 9 brackets from 4% to 10.9%. NYC residents pay an additional 3.078%-3.876% city income tax, making the combined rate up to 14.8% for the highest earners.
Yes. NYC residents pay New York state income tax (4%-10.9%) plus NYC income tax (3.078%-3.876%). This makes NYC one of the most highly taxed cities in the US for income tax.
Yes. The statewide average is 1.62%, but it varies dramatically. Upstate NY, Long Island, and Westchester County often exceed 2-3%. NYC has a deceptively lower effective rate due to assessment practices.
Clothing and footwear items under $110 per item are exempt from New York state sales tax and NYC tax. Items $110 or more are taxable.