New York's 2026 rates
For 2026 New York cut its five lowest rates by 0.1 point: 3.9%, 4.4%, 5.15%, 5.4% and 5.9% (NY DTF publication NYS-50-T-NYS). The higher rates are unchanged: 6.85%, 9.65%, 10.3% and 10.9%. The standard deduction is $8,000 single and $16,050 married filing jointly (IT-201 instructions).
The recapture above $107,650
Above $107,650 of New York adjusted gross income, New York takes back the benefit of its lower brackets. It phases in over $50,000 bands until your whole taxable income is taxed at the rate of the bracket it falls in. That is why the effective New York rate in the table below climbs faster than the brackets suggest.
KeptOffer's calculation reproduces the constants printed on New York's own tax computation worksheets for 2025, and applies the same method to the 2026 rates.
| Salary | NY State tax | Effective NY rate on taxable income | NYC tax | Take-home in NYC |
|---|---|---|---|---|
| $75,000 | $3,453 | 5.2% | $2,472 | $55,376 |
| $110,000 | $5,476 | 5.4% | $3,829 | $76,555 |
| $150,000 | $8,291 | 5.8% | $5,379 | $99,766 |
| $200,000 | $11,328 | 5.9% | $7,317 | $129,927 |
| $300,000 | $20,002 | 6.9% | $11,193 | $183,627 |
| $500,000 | $33,702 | 6.9% | $18,945 | $287,475 |
A worked example
On $150,000 as a single New York City resident, New York taxable income is $142,000. Because adjusted gross income is above $107,650, the recapture applies: New York State tax is $8,291. City tax adds $5,379 and Paid Family Leave $355.
Take-home is $99,766. While the recapture is phasing in, each extra dollar costs more than the bracket rate: at this salary you keep 57% of the next dollar.
New York City and Paid Family Leave
- New York City residents pay city income tax on the same taxable income: 3.078% to 3.876% (NYC tax rate schedule). Working in the city without living there does not trigger it.
- Paid Family Leave is deducted from wages at 0.388%, up to $354.53 a year (NY Paid Family Leave); the 2026 rate is not yet on the official page, so the 2025 figures are used and flagged.
- NY SDI (at most $31.20 a year) and the small NYC household and school credits are not included.
Questions people ask
Do I pay NYC tax if I work in Manhattan but live in New Jersey?
No. NYC income tax applies to residents of the city. New Jersey residents working in New York pay New York State tax as non-residents and get a credit at home; that case is not modelled here.
Why does my New York tax jump above $107,650?
Because of the recapture explained above: the lower brackets are withdrawn gradually, so for a while each extra dollar is taxed at more than the bracket rate.