New York Tax Calculator & Rates 2026
New York has one of the highest tax burdens in the United States. The state levies a graduated income tax with 9 brackets up to 10.90%. NYC residents face additional city income tax. The state sales tax rate is 4.00%.Use the calculators below to estimate your New York tax liability for 2026.
New York Income Tax Brackets 2026
New York uses a graduated income tax with 9 brackets for single filers. The top marginal rate of 10.90% applies to taxable income over $25,000,000. NYC imposes additional income tax (3.078%–3.876%) and Yonkers has a surcharge (16.75% of state tax for residents).
| Taxable Income | Rate |
|---|---|
| $0 - $8,500 | 4.00% |
| $8,500 - $11,700 | 4.50% |
| $11,700 - $13,900 | 5.25% |
| $13,900 - $80,650 | 5.50% |
| $80,650 - $215,400 | 6.00% |
| $215,400 - $1,077,550 | 6.85% |
| $1,077,550 - $5,000,000 | 9.65% |
| $5,000,000 - $25,000,000 | 10.30% |
| Over $25,000,000 | 10.90% |
Source: NY DTF IT-201-I
New York Sales Tax
New York's state sales tax rate is 4.00%. Local jurisdictions add their own rates, and combined rates vary by county and city. Most grocery food items are exempt from New York sales tax.
New York Payroll Deductions
New York employees see two state-mandated payroll deductions beyond income tax:
- Paid Family Leave (PFL): 0.43% of gross wages up to the SAWW annualized.
- Disability Benefits (DBL): 0.50% of weekly wages, capped at $0.60/week.
OBBBA Conformity - Does New York Follow Federal Deductions?
The One Big Beautiful Bill Act (OBBBA) introduced several new federal tax deductions, including deductions for tips income, overtime pay, and a senior bonus. New York maintains its own tax code and does not automatically conform to new federal provisions. Each deduction requires separate legislative action.
- Tips Deduction: Unknown.New York has not announced conformity with federal OBBBA tips deduction provisions. NY maintains its own tax code and does not automatically conform to federal changes.
- Overtime Deduction: Unknown.New York has not announced conformity with federal OBBBA overtime deduction provisions. NY maintains its own tax code and does not automatically conform to federal changes.
- Senior Bonus Deduction: Unknown.New York has not announced conformity with federal OBBBA senior bonus deduction provisions. NY maintains its own tax code and does not automatically conform to federal changes.
Even when New York does not conform, the federal deduction still reduces your federal taxable income. Use our state-specific calculators to see the combined effect on both your federal and New York returns.