New York Income Tax Brackets 2026
What are the New York income tax brackets for 2026?
New York uses 9 graduated brackets for 2026, from 3.9% on the first dollars of taxable income up to a top rate of 10.9%. After the state's standard deduction of $8,000 single ($16,050 joint), a single filer on $75,000 pays $3,453 of New York income tax.
New York taxes income through 9 graduated brackets in 2026, topping out at 10.9%. The first bracket covers taxable income up to $8,500, and the top rate does not bite until taxable income passes $25,000,000, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
New York brackets for single filers, 2026
Rates apply to New York taxable income: gross pay minus the standard deduction and any personal exemption. In New York the schedule fills from the bottom up: the first $8,500 of taxable income pays 3.9%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $8,500 | 3.9% |
| $8,501 to $11,700 | 4.4% |
| $11,701 to $13,900 | 5.15% |
| $13,901 to $80,650 | 5.4% |
| $80,651 to $215,400 | 5.9% |
| $215,401 to $1,077,550 | 6.85% |
| $1,077,551 to $5,000,000 | 9.65% |
| $5,000,001 to $25,000,000 | 10.3% |
| $25,000,001 and up | 10.9% |
New York brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $17,150 | 3.9% |
| $17,151 to $23,600 | 4.4% |
| $23,601 to $27,900 | 5.15% |
| $27,901 to $161,550 | 5.4% |
| $161,551 to $323,200 | 5.9% |
| $323,201 to $2,155,350 | 6.85% |
| $2,155,351 to $5,000,000 | 9.65% |
| $5,000,001 to $25,000,000 | 10.3% |
| $25,000,001 and up | 10.9% |
Standard deduction and exemption in New York
The 2026 standard deduction is $8,000 for single filers and $16,050 for married filing jointly. In New York, that means the first $8,000 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in New York first removes the standard deduction, leaving $67,000 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $8,500 | $8,500 | 3.9% | $332 |
| $8,501 to $11,700 | $3,200 | 4.4% | $141 |
| $11,701 to $13,900 | $2,200 | 5.15% | $113 |
| $13,901 to $80,650 | $53,100 | 5.4% | $2,867 |
Total New York income tax: $3,453, an effective rate of 4.60% of gross pay. The marginal rate, the rate on the next dollar New York taxes, is 5.4%; a raise that crosses into that bracket pays 5.4% only on the dollars above the line, never on the whole salary.
New York income tax on common salaries (single filer)
| Gross salary | New York income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,563 | 3.91% | 5.4% |
| $50,000 | $2,103 | 4.21% | 5.4% |
| $75,000 | $3,453 | 4.60% | 5.4% |
| $100,000 | $4,860 | 4.86% | 5.9% |
| $150,000 | $7,810 | 5.21% | 5.9% |
How New York compares with other states
How New York compares: its top rate of 10.9% ranks 3rd highest among the 42 taxing jurisdictions for 2026, and the $3,453 owed on a $75,000 salary ranks 10th highest, between Alabama ($3,485) and District of Columbia ($3,429).
The shape of the schedule matters as much as the rates. New York's top rate only starts at taxable income above $25,000,000, so a $75,000 salary never sniffs it: the highest rate actually touched is 5.4%, and the top slice of the example above contributes $2,867, about 83% of the total bill. The other 17% is spread across the lower 8 brackets.
Joint filers in New York get wider thresholds, but not double: the top joint bracket starts at $25,000,000 against $25,000,000 for singles, a ratio of 1.00 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the New York income tax calculator for any salary, or the New York take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the New York result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in New York for 2026?
The top marginal rate in New York is 10.9%, and it applies only to taxable income above $25,000,000 for single filers. Every dollar below that line pays less, starting at 3.9% on the first slice.
How many tax brackets does New York have?
New York has 9 brackets for 2026, running from 3.9% on the first slice of taxable income to 10.9% at the top. Joint filers use a wider schedule, with a standard deduction of $16,050 instead of $8,000.
What is the standard deduction in New York for 2026?
The standard deduction is $8,000 for single filers and $16,050 for married filing jointly.
How much New York income tax is owed on $75,000?
A single filer earning $75,000 pays $3,453 of New York income tax for 2026 in this model, an effective rate of 4.60%, even though the top bracket reached is 5.4%.