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
Estimate Your 2025 Federal and New York State Income Tax
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.
What Is Different About New York's Income Tax
Deductions and exemptions
New York's standard deduction is $8,000 for single filers and $16,050 for joint filers, and residents may itemize using federal amounts with state tax removed, though itemized deductions are sharply limited above $1 million of income. Dependent exemptions of $1,000 apply. New York City residents pay a separate city income tax of 3.078% to 3.876% on the same return, and Yonkers residents pay a surcharge.
Credits worth knowing
The state earned income credit is 30% of the federal credit, and New York City adds its own. The Empire State child credit pays up to $1,000 per child under four and $500 per child four to 16 starting in 2025, and there is a child and dependent care credit, a real property tax credit for lower-income homeowners and renters, and a college tuition credit.
Retirement, capital gains, and other income
Social Security and New York state, local, and federal government pensions are fully exempt. Private pension, 401(k), and IRA income qualifies for a $20,000 exclusion per person for taxpayers 59 and a half or older. Military retirement pay is exempt. Capital gains are taxed as ordinary income at rates up to 10.9%.
Rules summarized from the New York State Department of Taxation and Finance guidance for tax year 2025. Amounts that index annually are described in general terms; confirm the current figure on the official form instructions.
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.
Where New York Stands Among the 50 States
New York's top rate of 10.9% ranks #3 of the 41 states that tax wages -- among the ten highest in the country. The median top rate across those 41 states is 5.2%, so New York is above the middle of the pack. It is one of 27 states with a graduated schedule, using 9 brackets; the top rate starts at $25,000,000 of taxable income, and the lowest bracket ends at $8,500.
On sales tax the picture is similar: New York's combined state and average local rate of 8.52% ranks #10 of 50, against a national median of 7.00%.
New York State Tax at Five Income Levels (2025, single filer)
| Taxable income | New York tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $2,035 | 5.09% | 5.5% |
| $65,000 | $3,410 | 5.25% | 5.5% |
| $100,000 | $5,432 | 5.43% | 6% |
| $150,000 | $8,432 | 5.62% | 6% |
| $250,000 | $14,726 | 5.89% | 6.85% |
Brackets applied directly to the taxable-income figure shown, before New York-specific deductions, exemptions, or credits. Federal tax is separate and comes on top of every row.
New York vs. Its Neighbors on $75,000 of Taxable Income
A New York resident with $75,000 of taxable income pays about $3,960 in state income tax. Of New York's 5 neighboring states, 5 would tax that income less and 0 would tax it more -- New York is the most expensive state in its region on this measure.
| State | Structure | Tax on $75,000 | Top rate | Sales tax |
|---|---|---|---|---|
| New York (you) | Graduated | $3,960 | 10.9% | 8.52% |
| Pennsylvania | Rate to 3.07% | $2,303 | 3.07% | 6.34% |
| New Jersey | Rate to 10.75% | $2,651 | 10.75% | 6.60% |
| Connecticut | Rate to 6.99% | $3,375 | 6.99% | 6.35% |
| Vermont | Rate to 8.75% | $3,393 | 8.75% | 6.24% |
| Massachusetts | Rate to 9% | $3,750 | 9% | 6.25% |
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?
The federal figure uses the official IRS 2025 brackets and standard deduction. The New York figure applies the 2025 single-filer rate schedule to the same taxable income; it does not model New York-specific deductions, exemptions, credits, or local income taxes, so treat it as a planning number and confirm with the New York State Department of Taxation and Finance or a tax professional before filing.
How does New York compare with nearby states?
On $75,000 of taxable income, New York collects about $3,960. Pennsylvania collects $2,303, New Jersey collects $2,651, Connecticut collects $3,375, Vermont collects $3,393, Massachusetts collects $3,750. See the comparison table above.
Where does New York rank on state income tax?
New York's top rate of 10.9% ranks #3 of the 41 states with an income tax, against a median top rate of 5.2%. Its combined sales tax of 8.52% ranks #10 of 50.
Does this calculator include federal income tax?
Yes. It estimates your 2025 federal income tax using the official IRS 2025 brackets, then applies the New York rate schedule to the same taxable income and shows both figures plus the combined total.
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.