New York Income Tax Rate 2023 - 2024

New York state income tax rate table for the 2023 - 2024 filing season has nine income tax brackets with NY tax rates of 4%, 4.5%, 5.25%, 5.5%, 6%, 6.85%, 9.65%, 10.3%, and 10.9% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses.

The New York tax rate is mostly unchanged from last year. Two middle bracket rates decreased from 5.85% to 5.5% and 6.25% to 6%. Both last year and this year millionaires are being taxed 1% to 2% more than just a few years ago. New York income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2023 through December 31, 2023.

New York Single Income Tax Brackets
Income Tax BracketTax Rate 2023
$0to$8,5004%
$8,501to$11,7004.5%
$11,701to$13,9005.25%
$13,901to$80,6505.5%
$80,651to$215,4006%
$215,401to$1,077,5506.85%
$1,077,551to$5,000,0009.65%
$5,000,001to$25,000,00010.3%
$25,000,001to∞10.9%
New York Married Filing Jointly Tax Brackets
Income Tax BracketTax Rate 2023
$0to$17,1504%
$17,151to$23,6004.5%
$23,601to$27,9005.25%
$27,901to$161,5505.5%
$161,551to$323,2006%
$323,201to$2,155,3506.85%
$2,155,351to$5,000,0009.65%
$5,000,001to$25,000,00010.3%
$25,000,001to∞10.9%
New York Married Filing Separately Tax Brackets
Income Tax BracketTax Rate 2023
$0to$8,5004%
$8,501to$11,7004.5%
$11,701to$13,9005.25%
$13,901to$80,6505.5%
$80,651to$215,4006%
$215,401to$1,077,5506.85%
$1,077,551to$5,000,0009.65%
$5,000,001to$25,000,00010.3%
$25,000,001to∞10.9%
New York Head of Household Tax Brackets
Income Tax BracketTax Rate 2023
$0to$12,8004%
$12,801to$17,6504.5%
$17,651to$20,9005.25%
$20,901to$107,6505.5%
$107,651to$269,3006%
$269,301to$1,616,4506.85%
$1,616,451to$5,000,0009.65%
$5,000,001to$25,000,00010.3%
$25,000,001to∞10.9%

Source: 2023 Form NY IT-201 Instructions Booklet, 2023 New York Tax Rate Schedule, published by the New York State Department of Taxation and Finance.

Please reference the New York tax forms and instructions booklet published by the New York State Department of Taxation and Finance to determine if you owe state income tax or are due a state income tax refund. New York income tax forms are generally published at the end of each calendar year, which will include any last minute 2023 - 2024 legislative changes to the NY tax rate or tax brackets. The New York income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

New York Tax Brackets 2023 - 2024

Looking at the tax rate and tax brackets shown in the tables above for New York, we can see that New York collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of New York state income tax rates from the lowest NY tax rate bracket of 4% to the highest NY tax rate bracket of 10.9%.

For single taxpayers living and working in the state of New York:

  • Tax rate of 4% on the first $8,500 of taxable income.
  • Tax rate of 4.5% on taxable income between $8,501 and $11,700.
  • Tax rate of 5.25% on taxable income between $11,701 and $13,900.
  • Tax rate of 5.5% on taxable income between $13,901 and $80,650.
  • Tax rate of 6% on taxable income between $80,651 and $215,400.
  • Tax rate of 6.85% on taxable income between $215,401 and $1,077,550.
  • Tax rate of 9.65% on taxable income between $1,077,551 and $5,000,000.
  • Tax rate of 10.3% on taxable income between $5,000,001 and $25,000,000.
  • Tax rate of 10.9% on taxable income over $25,000,000.

For married taxpayers living and working in the state of New York:

  • Tax rate of 4% on the first $17,150 of taxable income.
  • Tax rate of 4.5% on taxable income between $17,151 and $23,600.
  • Tax rate of 5.25% on taxable income between $23,601 and $27,900.
  • Tax rate of 5.5% on taxable income between $27,901 and $161,550.
  • Tax rate of 6% on taxable income between $161,551 and $323,200.
  • Tax rate of 6.85% on taxable income between $323,201 and $2,155,350.
  • Tax rate of 9.65% on taxable income between $2,155,351 and $5,000,000.
  • Tax rate of 10.3% on taxable income between $5,000,001 and $25,000,000.
  • Tax rate of 10.9% on taxable income over $25,000,000.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the NY tax rates and the number of tax brackets remain the same. Notice, however, the New York income tax brackets for Married Filing Jointly increase from $8,500 to $17,150 (approximately double) at 4%, and increase from $1,077,550 to $2,155,350 (approximately double) at 6.85% the historical highest tax bracket. Married Filing Separately income tax brackets are just about one half that of the Married Filing Jointly income tax brackets in the state of New York. At $5,000,000 and above the income tax rate is the same regardless of filing status.

Last updated: December 14, 2023

Income Tax Rates

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