New York Income Tax Rates and Brackets
New York has nine income tax brackets with income tax rates from 3.9% to 10.9% for 2026.
New York State uses a progressive individual income tax system. This means a taxpayer's income is divided into brackets, and the portion within each bracket is taxed at that bracket's rate. For the 2026 tax year, New York has nine state income tax brackets with rates ranging from 3.9% to 10.9%. The five lowest rates decreased by 0.10 percentage points for 2026, while the four highest rates and all bracket thresholds remained unchanged.
The New York State Legislature establishes the individual income tax rates and brackets. The New York State Department of Taxation and Finance publishes the schedules taxpayers use to calculate estimated and annual income tax. The 2026 New York rates and brackets apply to taxable income from January 1 through December 31, 2026. New York residents report this income on their 2026 New York Form IT-201 state income tax return, generally due April 15, 2027. New York City income tax, Yonkers taxes, and the Metropolitan Commuter Transportation Mobility Tax are separate from the state rates shown below.
Tax Rates
New York Income Tax Rates
New York's nine individual state income tax rates are 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3%, and 10.9%. The income ranges differ by filing status, but each rate generally applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not ordinarily cause all of your income to be taxed at the higher rate.
2026 New York Income Tax Brackets
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 3.9% | $0 - $8,500 | $0 - $17,150 | $0 - $8,500 | $0 - $12,800 |
| 4.4% | $8,501 - $11,700 | $17,151 - $23,600 | $8,501 - $11,700 | $12,801 - $17,650 |
| 5.15% | $11,701 - $13,900 | $23,601 - $27,900 | $11,701 - $13,900 | $17,651 - $20,900 |
| 5.4% | $13,901 - $80,650 | $27,901 - $161,550 | $13,901 - $80,650 | $20,901 - $107,650 |
| 5.9% | $80,651 - $215,400 | $161,551 - $323,200 | $80,651 - $215,400 | $107,651 - $269,300 |
| 6.85% | $215,401 - $1,077,550 | $323,201 - $2,155,350 | $215,401 - $1,077,550 | $269,301 - $1,616,450 |
| 9.65% | $1,077,551 - $5,000,000 | $2,155,351 - $5,000,000 | $1,077,551 - $5,000,000 | $1,616,451 - $5,000,000 |
| 10.3% | $5,000,001 - $25,000,000 | $5,000,001 - $25,000,000 | $5,000,001 - $25,000,000 | $5,000,001 - $25,000,000 |
| 10.9% | $25,000,001+ | $25,000,001+ | $25,000,001+ | $25,000,001+ |
New York taxpayers with New York adjusted gross income above $107,650 may have to use a special tax computation worksheet instead of relying only on the bracket calculation. The worksheets gradually recapture some or all of the tax benefit provided by lower brackets as income increases. As a result, the table identifies the statutory bracket thresholds, but a higher-income taxpayer's final state tax may differ from a simple marginal-bracket calculation.
Deductions
New York Income Tax Deductions
New York deductions and exemptions reduce the taxable income to which the state's tax brackets and rates are applied. Taxpayers generally claim either the New York standard deduction or eligible itemized deductions. New York does not provide a personal exemption for the taxpayer or spouse, but it does provide a dependent exemption. New York deduction and exemption amounts and eligibility rules do not always match their federal counterparts.
The following sections explain New York's standard deduction, personal and dependent exemption treatment, and itemized deductions for 2026.
New York Standard Deduction
New York has a standard deduction that varies by filing status and whether a Single taxpayer can be claimed as another taxpayer's dependent. For the 2026 tax year, the New York standard deduction amounts are:
- Single: $8,000
- Married Filing Jointly: $16,050
- Married Filing Separately: $8,000
- Head of Household: $11,200
- Qualifying Surviving Spouse: $16,050
A Single taxpayer who can be claimed as another taxpayer's dependent uses a standard deduction of $3,100. Married Filing Separately taxpayers and their spouses must generally both claim the standard deduction unless both choose to itemize deductions on their New York returns.
New York Personal Exemptions
New York does not allow a personal exemption deduction or personal exemption credit for the taxpayer or spouse. This differs from states that provide a fixed deduction or credit for each person filing the return. A taxpayer may still qualify for the New York household credit and other state credits based on filing status, income, and family circumstances.
New York Dependent Exemption
New York provides a $1,000 exemption for each qualifying dependent for 2026. The exemption reduces New York taxable income before the state tax is calculated. It is claimed for qualifying dependents, not for the taxpayer or spouse.
New York Itemized Deductions
New York taxpayers may choose between the standard deduction and eligible itemized deductions. These deductions are calculated on Form IT-196 and may include qualifying medical expenses, taxes, interest, charitable contributions, and other expenses. New York does not follow every federal deduction rule, so the state itemized deduction may differ from the amount reported on federal Schedule A.
A taxpayer may calculate New York itemized deductions even after claiming the standard deduction on the federal return. New York additions, subtractions, and limitations are reported on Form IT-196. Itemized deductions may be reduced for taxpayers with New York adjusted gross income above $100,000, with additional limits applying at higher income levels.
Credits
New York State Tax Credits
New York offers refundable and nonrefundable tax credits that directly reduce state income tax. A refundable credit can produce or increase a refund even when no New York State income tax is owed. A nonrefundable credit can reduce tax to zero but cannot by itself create a refund. Eligibility depends on income, filing status, family size, qualifying expenses, residency, and other requirements. Several commonly claimed credits available under current New York law for 2026 include:
New York State Earned Income Credit
The New York State earned income credit is generally equal to 30% of the federal earned income credit, reduced by any New York household credit used. The credit is refundable for full-year and part-year residents and nonrefundable for nonresidents. A taxpayer must qualify for the federal earned income credit and file Form IT-215 with the New York return. Taxpayers claiming the federal credit with qualifying children may also need Schedule EIC.
Empire State Child Credit
The refundable Empire State child credit provides up to $1,000 for each qualifying child under age four and up to $500 for each qualifying child from age four through 16 for 2026. The credit begins to phase out when federal adjusted gross income exceeds $110,000 for Married Filing Jointly, $75,000 for Single, Head of Household, or Qualifying Surviving Spouse, and $55,000 for Married Filing Separately. Full-year New York residents claim the credit on Form IT-213.
New York Child and Dependent Care Credit
This credit may be available to a taxpayer who qualifies for the federal child and dependent care credit, whether or not the federal credit was actually claimed. The amount depends on New York adjusted gross income, the number of qualifying people, and qualified care expenses. The credit is fully refundable for full-year residents, partially refundable for part-year residents, and nonrefundable for nonresidents.
New York State Household Credit
The nonrefundable household credit may be available to taxpayers who cannot be claimed as another person's dependent. A Single taxpayer must generally have federal adjusted gross income of $28,000 or less, while most other filing statuses must have federal adjusted gross income of $32,000 or less. The credit amount varies by filing status, income, and the number of exemptions claimed.
New York College Tuition Credit
Full-year New York residents who pay qualifying undergraduate tuition for themselves, a spouse, or an eligible dependent may claim a refundable credit of up to $400 per student. A taxpayer who itemizes may instead claim a college tuition itemized deduction of up to $10,000 per eligible student. The credit and deduction cannot both be claimed for the same expenses.
Due Dates
New York State Income Tax Deadline
The deadline to file a 2026 New York individual income tax return and pay any balance due is generally April 15, 2027. Taxpayers may request an automatic six-month filing extension through October 15, 2027, but the extension does not postpone the April deadline for paying tax owed. Interest and penalties may apply to unpaid balances after the original due date.
If you missed a New York filing deadline, do not assume it is too late. You may still be able to file a current or prior-year return and claim any refund due, subject to New York's time limit for refund claims. Visit our New York state tax forms page to find Form IT-201, instructions, and other forms for current and prior tax years.
New York vs Neighboring States
| State | Tax Year | Tax Rate | Rate Type |
|---|---|---|---|
| New York | 2026 | 3.9% - 10.9% | Progressive |
| Connecticut | 2026 | 2% - 6.99% | Progressive |
| Massachusetts | 2025 | 5% + 4% surtax | Flat |
| New Jersey | 2026 | 1.4% - 10.75% | Progressive |
| Pennsylvania | 2025 | 3.07% | Flat |
| Vermont | 2025 | 3.35% - 8.75% | Progressive |
FAQ
Frequently Asked Questions
What is the New York income tax rate for 2026?
New York has nine state individual income tax rates for 2026: 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3%, and 10.9%. The rate that applies to each portion of taxable income depends on filing status and the applicable bracket. New York City income tax, Yonkers taxes, and MCTMT are separate and are not included in this state rate range.
What are the New York income tax brackets for 2026?
New York has nine progressive state income tax brackets, with thresholds that vary by filing status. For Single and Married Filing Separately taxpayers, the 9.65% bracket begins above $1,077,550. It begins above $2,155,350 for Married Filing Jointly and Qualifying Surviving Spouse taxpayers and above $1,616,450 for Head of Household taxpayers. The 10.3% and 10.9% brackets begin above $5 million and $25 million for every filing status.
Did New York income tax rates decrease for 2026?
Yes. New York reduced its five lowest state income tax rates by 0.10 percentage points for 2026. The former rates of 4%, 4.5%, 5.25%, 5.5%, and 6% decreased to 3.9%, 4.4%, 5.15%, 5.4%, and 5.9%. The 6.85%, 9.65%, 10.3%, and 10.9% rates remain unchanged, and the bracket thresholds did not change for 2026.
Are New York City, Yonkers, and MCTMT taxes included in the state rates?
No. New York City residents may owe a separate city income tax with rates from 3.078% to 3.876%. Yonkers residents may owe a surcharge based on their New York State tax, while nonresidents with Yonkers earnings may owe the Yonkers nonresident earnings tax. Self-employed individuals with more than $150,000 of net earnings attributable to the Metropolitan Commuter Transportation District may also owe MCTMT for 2026. These taxes are calculated separately but may be reported with the New York State return.
Does New York have a millionaires tax?
New York's high-income rates are sometimes described as a millionaires tax, but they are regular brackets within the state income tax schedule rather than a separate 1% surcharge like California's tax. The 9.65% rate begins above $1,077,550 for Single and Married Filing Separately taxpayers, above $2,155,350 for joint filers, and above $1,616,450 for Head of Household taxpayers. Higher state rates of 10.3% and 10.9% begin above $5 million and $25 million for every filing status.
What is the New York tax benefit recapture?
New York's tax benefit recapture can reduce or eliminate the benefit of lower tax brackets for higher-income taxpayers. Taxpayers with New York adjusted gross income above $107,650 may need to use a special tax computation worksheet based on filing status, taxable income, and adjusted gross income. The worksheet result can be different from simply applying each rate shown in the bracket table, so higher-income taxpayers should use the official instructions or tax preparation software that supports the New York computation worksheets.
References:
- Section 601 Imposition of tax. The Laws of New York, New York State Legislature. Retrieved August 20, 2026.
- Senate Bill S3009C. New York State Senate. Retrieved August 20, 2026.
- 2026 Instructions for Form IT-2105 (PDF). New York State Department of Taxation and Finance. Retrieved August 20, 2026.
- 2025 Instructions for Form IT-201. New York State Department of Taxation and Finance. Retrieved August 20, 2026.
- Summary of 2025 Corporation Tax and Personal Income Tax Changes. New York State Department of Taxation and Finance. Retrieved August 20, 2026.
- New York City, Yonkers, and MCTMT. New York State Department of Taxation and Finance. Retrieved August 20, 2026.
- Income Tax Credits. New York State Department of Taxation and Finance. Retrieved August 20, 2026.
- Apply for an Extension of Time to File an Income Tax Return. New York State Department of Taxation and Finance. Retrieved August 20, 2026.