Key Tax Facts: New York
- New York City residents pay an additional 3.078%-3.876% city tax
- Top combined state+city rate of 14.776% is among the highest in the U.S.
- Pension income from NY government employment is fully exempt
- Social Security benefits are fully exempt
New York State Income Tax Overview
New York has a graduated state income tax with nine brackets from 4% to 10.9% for 2025. For single filers: 4% on income up to $8,500; 4.5% on $8,501-$11,700; 5.25% on $11,701-$13,900; 5.5% on $13,901-$80,650; 6% on $80,651-$215,400; 6.85% on $215,401-$1,077,550; 9.65% above that, then 10.3% above $5,000,000 and 10.9% above $25,000,000. Married couples filing jointly have wider bands at the lower end. New York provides a standard deduction of $8,000 for single filers and $16,050 for joint filers. New York City residents pay an additional city income tax of roughly 3.078% to 3.876% on top of state tax, and Yonkers residents pay a surcharge. Social Security income is fully exempt, government pensions are fully exempt, and up to $20,000 of other pension and annuity income is excluded for residents 59 1/2 and older.
New York Income Tax Brackets (Single Filers, 2025)
These are the New York state income tax brackets for single filers. Married-filing-jointly brackets use wider income thresholds. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 - $8,500 | 4% |
| $8,500 - $11,700 | 4.5% |
| $11,700 - $13,900 | 5.25% |
| $13,900 - $80,650 | 5.5% |
| $80,650 - $215,400 | 6% |
| $215,400 - $1,077,550 | 6.85% |
| $1,077,550 - $5,000,000 | 9.65% |
| $5,000,000 - $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Source: New York State Department of Taxation and Finance. Brackets shown are for single filers; married-filing-jointly thresholds are wider.
What a New York Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
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Frequently Asked Questions -- New York Income Tax
Does New York have a state income tax?
Yes. New York imposes a state income tax with a top marginal rate of 10.9%. This is separate from your federal income tax obligation.
What is the New York income tax rate for 2025?
New York uses a graduated income tax system with rates from 4% to 10.9%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a New York state tax return?
Most full-year New York residents with income above the state filing threshold must file a state return. Check the New York State Department of Taxation and Finance for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate New York state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the New York rate schedule above as a reference, and verify with official New York tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your New York state tax -- see the New York rate schedule below to work that out.
Where can I find official New York tax forms?
Official forms, instructions, and filing guidance are available at the New York State Department of Taxation and Finance.
What is the sales tax rate in New York?
New York's combined state and average local sales tax rate is 8.52%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are New York 2025 state taxes due?
2025 taxes are generally filed in 2026. The New York filing deadline is April 15, 2026, the same as the federal deadline.
Understanding Your New York Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and New York state tax owed to the New York State Department of Taxation and Finance. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your New York Bill
Pre-tax retirement contributions reduce your federal and New York taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, New York-specific credits and deductions that don't exist at the federal level are listed at the New York State Department of Taxation and Finance -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
New York's combined state-plus-average-local sales tax rate is 8.52%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the New York State Department of Taxation and Finance or a qualified tax professional for guidance specific to your situation.