State income tax · New York
New York income tax rates
New York's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 10.9%
- Lowest rate
- 3.9%
- Brackets (single)
- 9
- Local income taxes
- Yes, in some localities
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3.9% |
| $8,500 | 4.4% |
| $11,700 | 5.15% |
| $13,900 | 5.4% |
| $80,650 | 5.9% |
| $215,400 | 6.85% |
| $1,077,550 | 9.65% |
| $5,000,000 | 10.3% |
| $25,000,000 | 10.9% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3.9% |
| $17,150 | 4.4% |
| $23,600 | 5.15% |
| $27,900 | 5.4% |
| $161,550 | 5.9% |
| $323,200 | 6.85% |
| $2,155,350 | 9.65% |
| $5,000,000 | 10.3% |
| $25,000,000 | 10.9% |
Notes
Chapter 59 of the Laws of 2025 (Part A) cut the five lowest rates for tax year 2026, with further cuts scheduled for 2027-2032; thresholds are fixed in Tax Law 601, not indexed. New York also has a supplemental 'tax benefit recapture' that phases high earners onto a flat top rate, and New York City and Yonkers levy their own resident income taxes.
Sources
We read each source on the date shown and quote the line we relied on.
- N.Y. Tax Law 601 (a)(1)(B)(vii) and (c)(1)(B)(vii), as amended by S.3009-C/A.3009-C of 2025 (Chapter 59, Part A) (external site)
twenty-five and before two thousand twenty-seven the following rates
- N.Y. Tax Law 601 (a)(1)(B)(vii) joint schedule, as amended (external site)
Not over $17,150 3.90% of the New York taxable
- N.Y. Tax Law 601 (c)(1)(B)(vii) unmarried schedule, as amended (external site)
Not over $8,500 3.90% of the New York taxable income
- NYS-50-T-NYS (1/26) New York State Withholding Tax Tables and Methods, effective January 1, 2026 (external site)
The 2026 New York State personal income tax rate schedules have been revised to reflect certain income tax rate reductions enacted