New York income tax and brackets 2026

New York taxes income at 9 rates in 2026, from 3.9% on the first $8,500 of a single filer's taxable income to 10.9% above $25,000,000. A single filer earning $75,000 in New York owes about $11,123 in federal and state income tax, an effective rate of 14.8%.

Updated Oct 29, 2026·By the BooksGPT team·2026 rates

Income tax · 2026

See the brackets

$11,123for the year

Effective rate 14.8% of income

Federal income tax$7,670

New York income tax$3,453

Taxable income

$58,900

Top federal rate

22%

New York tax brackets 2026

New York brackets · 2026

3.9% to 10.9%

9 brackets

Your top bracket

5.4%

Average rate

5.2%

Taxable income

$67,000

How your $3,453 adds up

3.9% on the first $8,500$332

4.4% on the next $3,200$141

5.15% on the next $2,200$113

5.4% on the last $53,100$2,867

New York brackets, single

New York income tax brackets for 2026, single
Rate	Taxable income	Tax owed
3.9%	$0 to $8,500	3.9% of taxable income
4.4%	$8,500 to $11,700	$331.50 + 4.4% over $8,500
5.15%	$11,700 to $13,900	$472.30 + 5.15% over $11,700
5.4%You	$13,900 to $80,650	$585.60 + 5.4% over $13,900
5.9%	$80,650 to $215,400	$4,190.10 + 5.9% over $80,650
6.85%	$215,400 to $1,077,550	$12,140.35 + 6.85% over $215,400
9.65%	$1,077,550 to $5,000,000	$71,197.63 + 9.65% over $1,077,550
10.3%	$5,000,000 to $25,000,000	$449,714.05 + 10.3% over $5,000,000
10.9%	Over $25,000,000	$2,509,714.05 + 10.9% over $25,000,000

New York at a glance

Income tax: 3.9% to 10.9%
Standard deduction: $8,000
Payroll taxes: 0.432% + 0.5%
New York City tax: 3.078% to 3.876%
Sales tax: 4%
2026 return due: Apr 15, 2027

How we work it out

1
Income
Your income for the year, less pre-tax retirement savings.
2
Deduction
The larger of the standard deduction and your itemized total.
3
Federal brackets
Each rate from 10% to 37% taxes only the income inside it.
4
New York
New York's own deduction and rates on the same income.
5
Effective rate
Your total tax divided by your income.

New York income tax questions

What are the New York tax brackets for 2026?

New York has 9 brackets for single filers, from 3.9% on the first $8,500 of taxable income to 10.9% on income over $25,000,000.

How much income tax do I pay on $75,000 in New York?

A single filer earning $75,000 owes about $7,670 in federal income tax and $3,453 in New York income tax for 2026, $11,123 in all. That is 14.8% of income.

Why is my average rate lower than my tax bracket?

Each rate taxes only the income inside its bracket. A single filer with $58,900 of federal taxable income is in the 22% bracket, but only the $8,500 above $50,400 pays 22%. The lower rates tax the rest, so the brackets come to $7,670, 13.0% on average.

What are the 2026 federal tax brackets?

Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.

Will New York's brackets change?

Brackets and the standard deduction are set in law and not indexed; the lowest five rates fell 0.1 point for 2026 (to 3.9%, 4.4%, 5.15%, 5.4%, 5.9%) and fall another 0.1 point for 2027, and the top rates (9.65%, 10.3%, 10.9%) were extended through 2032.

What is the 2026 standard deduction?

$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. New York's own is $8,000 for single filers.

Sources