New York Income Tax Calculator

Estimate your New York income tax burden

Updated for 2024 tax year on Dec 19, 2024

What was updated? Fixed calculation error with Adjusted Gross Income

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How to calculate your New York income taxes

Understanding your New York income taxes

New York’s income tax ranges from 4.00% to 10.9%, divided into multiple brackets based on income level and filing status. There are tax recapture provisions for some taxpayers. These provisions can potentially increase tax liability for high earners. Taxpayers who have New York adjusted gross income over certain thresholds may see their tax benefits from exemptions and deductions decrease.

Employees are subjected to Disability Insurance (SDI) and Paid Family and Medical Leave (PFML) payroll taxes. New York City also impose an additional local income tax.

New York offers a standard deduction that varies based on filing status. It also allows personal exemptions; both can lower taxable income.

Calculate your income tax in New York

  1. Work out your total federal income tax
    1. Gross income adjusted
      Gross income − Pre-tax deductions = Gross income adjusted
    2. Federal taxable income
      Gross income adjusted − Federal standard/itemized deductions = Federal taxable income
    3. Federal income tax liability
      Federal taxable income × Federal income tax rate = Federal income tax liability
    4. Federal payroll tax liability
      Gross income × Federal payroll tax rate = Federal payroll tax liability
  2. Calculate your total New York state income tax
    1. New York state taxable income
      Gross income adjusted − (New York state standard/itemized deductions + New York state exemptions) = New York state taxable income
    2. New York state income tax liability
      New York state taxable income × New York state income tax rate = New York state income tax liability
    3. New York state payroll tax liability
      Gross income × New York state payroll tax rate = New York state payroll tax liability
  3. Derive your New York local income tax
    (Gross income adjusted or New York state taxable income) × New York local income tax rate = New York local income tax liability
  4. Add up all the taxes
    Federal income tax liability + Federal payroll tax liability + New York state income tax liability + New York state payroll tax liability + New York local income tax liability = Your total income tax liability

State payroll tax

New York is one of the few states which has payroll tax.

Tax year Tax name Percent of taxable wage Up to taxable wage Comments
2024 State Disability Insurance (SDI) 0.5% up to:
$0.14 daily
$0.60 weekly
$1.20 biweekly
$1.30 semi-monthly
$2.60 monthly ($31.20 annually)
Paid Family and Medical Leave (PFML) 0.455% $1,718.15 weekly
$89,343.80 per annual		 maximum of $333.25 per year
2023 State Disability Insurance (SDI) 0.5% up to:
$0.14 daily
$0.60 weekly
$1.20 biweekly
$1.30 semi-monthly
$2.60 monthly ($31.20 annually)
Paid Family and Medical Leave (PFML) 0.455% $1,688.19 weekly
$87,785.88 per annual		 maximum of $399.43 per year
2022 State Disability Insurance (SDI) 0.5% up to:
$0.14 daily
$0.60 weekly
$1.20 biweekly
$1.30 semi-monthly
$2.60 monthly ($31.20 annually)
Paid Family and Medical Leave (PFML) 0.511% $1,594.57 weekly
$82,917.64 per annual		 maximum of $423.71 per year
2021 State Disability Insurance (SDI) 0.5% up to:
$0.14 daily
$0.60 weekly
$1.20 biweekly
$1.30 semi-monthly
$2.60 monthly ($31.20 annually)
Paid Family and Medical Leave (PFML) 0.511% $1,450.17 weekly
$75,408.84 per annual		 maximum of $385.34 per year
2020 State Disability Insurance (SDI) 0.5% up to:
$0.14 daily
$0.60 weekly
$1.20 biweekly
$1.30 semi-monthly
$2.60 monthly ($31.20 annually)
Paid Family and Medical Leave (PFML) 0.27% $1,401.17 weekly
$72,860.84 per annual		 maximum of $196.72 per year

State income tax brackets

New York’s income tax is relatively progressive which helps in maintaining the state’s competitive edge.
Refer to Tax Foundation for more details.

Tax year Filing status Taxable income Rate
2024
2023		 Single
Married, Filing Separately		 $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%
$25,000,000+ 10.90%
Married, Filing Jointly or Widow(er) $0 – $17,150 4.00%
$17,150 – $23,600 4.50%
$23,600 – $27,900 5.25%
$27,900 – $161,550 5.50%
$161,550 – $323,200 6.00%
$323,200 – $2,155,350 6.85%
$2,155,350 – $5,000,000 9.65%
$5,000,001 – $25,000,000 10.30%
$25,000,000+ 10.90%
Head of Household $0 – $12,800 4.00%
$12,800 – $17,650 4.50%
$17,650 – $20,900 5.25%
$20,900 – $107,650 5.50%
$107,650 – $269,300 6.00%
$269,300 – $1,616,450 6.85%
$1,616,450 – $5,000,000 9.65%
$5,000,001 – $25,000,000 10.30%
$25,000,000+ 10.90%
2022 Single $0 – $8,500 4.00%
$8,500 – $11,700 4.50%
$11,700 – $13,900 5.25%
$13,900 – $80,650 5.85%
$80,650 – $215,400 6.25%
$215,400 – $1,077,550 6.85%
$1,077,550 – $5,000,000 9.65%
$5,000,000 – $25,000,000 10.30%
$25,000,000+ 10.90%
Married, Filing Jointly or Widow(er) $0 – $17,150 4.00%
$17,150 – $23,600 4.50%
$23,600 – $27,900 5.25%
$27,900 – $161,550 5.85%
$161,550 – $323,200 6.25%
$323,200 – $2,155,350 6.85%
$2,155,350 – $5,000,000 9.65%
$5,000,001 – $25,000,000 10.30%
$25,000,000+ 10.90%
Married, Filing Separately $0 – $8,500 4.00%
$8,500 – $11,700 4.50%
$11,700 – $13,900 5.25%
$13,900 – $80,650 5.85%
$80,650 – $215,400 6.25%
$215,400 – $1,077,550 6.85%
$1,077,550 – $5,000,000 9.65%
$5,000,001 – $25,000,000 10.30%
$25,000,000+ 10.90%
Head of Household $0 – $12,800 4.00%
$12,800 – $17,650 4.50%
$17,650 – $20,900 5.25%
$20,900 – $107,650 5.85%
$107,650 – $269,300 6.25%
$269,300 – $1,616,450 6.85%
$1,616,450 – $5,000,000 9.65%
$5,000,001 – $25,000,000 10.30%
$25,000,000+ 10.90%
2021 Single $0 – $8,500 4.00%
$8,500 – $11,700 4.50%
$11,700 – $13,900 5.25%
$13,900 – $21,400 5.90%
$21,400 – $80,650 6.21%
$80,650 – $215,400 6.49%
$215,400 – $1,077,550 6.85%
$1,077,550 – $5,000,000 9.65%
$5,000,000 – $25,000,000 10.30%
$25,000,000+ 10.90%
Married, Filing Jointly or Widow(er) $0 – $17,150 4.00%
$17,150 – $23,600 4.50%
$23,600 – $27,900 5.25%
$27,900 – $43,000 5.90%
$43,000 – $161,550 6.21%
$161,550 – $323,200 6.49%
$323,200 – $2,155,350 6.85%
$2,155,350 – $5,000,000 9.65%
$5,000,001 – $25,000,000 10.30%
$25,000,000+ 10.90%
Married, Filing Separately $0 – $8,500 4.00%
$8,500 – $11,700 4.50%
$11,700 – $13,900 5.25%
$13,900 – $21,400 5.90%
$21,400 – $80,650 6.21%
$80,650 – $215,400 6.49%
$215,400 – $1,077,550 6.85%
$1,077,550 – $5,000,000 9.65%
$5,000,001 – $25,000,000 10.30%
$25,000,000+ 10.90%
Head of Household $0 – $12,800 4.00%
$12,800 – $17,650 4.50%
$17,650 – $20,900 5.25%
$20,900 – $32,200 5.90%
$32,200 – $107,650 6.21%
$107,650 – $269,300 6.49%
$269,300 – $1,616,450 6.85%
$1,616,450 – $5,000,000 9.65%
$5,000,001 – $25,000,000 10.30%
$25,000,000+ 10.90%
2020 Single $0 – $8,500 4.00%
$8,500 – $11,700 4.50%
$11,700 – $13,900 5.25%
$13,900 – $21,400 5.90%
$21,400 – $80,650 6.21%
$80,650 – $215,400 6.49%
$215,400 – $1,077,550 6.85%
$1,077,550+ 8.82%
Married, Filing Jointly or Widow(er) $0 – $17,150 4.00%
$17,150 – $23,600 4.50%
$23,600 – $27,900 5.25%
$27,900 – $43,000 5.90%
$43,000 – $161,550 6.21%
$161,550 – $323,200 6.49%
$323,200 – $2,155,350 6.85%
$2,155,350+ 8.82%
Married, Filing Separately $0 – $8,500 4.00%
$8,500 – $11,700 4.50%
$11,700 – $13,900 5.25%
$13,900 – $21,400 5.90%
$21,400 – $80,650 6.21%
$80,650 – $215,400 6.49%
$215,400 – $1,077,550 6.85%
$1,077,550+ 8.82%
Head of Household $0 – $12,800 4.00%
$12,800 – $17,650 4.50%
$17,650 – $20,900 5.25%
$20,900 – $32,200 5.90%
$32,200 – $107,650 6.21%
$107,650 – $269,300 6.49%
$269,300 – $1,616,450 6.85%
$1,616,450+ 8.82%

Tax benefit recapture

New York state has “tax benefit recapture” for high-income earners in their respective tax brackets. The calculations are based on both the state adjusted gross income (AGI) and state taxable income.

Tax year Filing status Taxable income Recapture Amount Incremental Benefit NY state AGI minus Phase-in numerator Comment
More than Equal or less than
2024
2023		 Single
Married, Filing Separately		 $80,650 6% of state tax liability
$80,650 $215,400 $0 $568 $107,650 $50,000
$215,400 $1,077,550 $568 $1,831 $215,400 $50,000
$1,077,550 $5,000,000 $2,399 $30,172 $1,077,550 $50,000
$5,000,000 $25,000,000 $32,571 $32,500 $5,000,000 $50,000
$25,000,000 10.9% of state tax liability
Married, Filing Jointly or Widow(er) $27,900 5.55% of state tax liability
$27,900 $161,550 $0 $333 $107,650 $50,000
$161,550 $323,200 $333 $807 $161,550 $50,000
$323,200 $2,155,350 $1,140 $2,747 $323,200 $50,000
$2,155,350 $5,000,000 $3,887 $60,350 $2,155,350 $50,000
$5,000,000 $25,000,000 $64,237 $32,500 $5,000,000 $50,000
$25,000,000 10.9% of state tax liability
Head of Household $107,650 6% of state tax liability
$107,650 $269,300 $0 $787 $107,650 $50,000
$269,300 $1,616,450 $787 $2,289 $269,300 $50,000
$1,616,450 $5,000,000 $3,076 $45,261 $1,616,450 $50,000
$5,000,000 $25,000,000 $48,337 $32,500 $5,000,000 $50,000
$25,000,000 10.9% of state tax liability
2022 Single
Married, Filing Separately		 $80,650 6.33% of state tax liability
$80,650 $215,400 $0 $536 $107,650 $50,000
$215,400 $1,077,550 $536 $1,293 $215,400 $50,000
$1,077,550 $5,000,000 $1,829 $30,171 $1,077,550 $50,000
$5,000,000 $25,000,000 $32,000 $32,500 $5,000,000 $50,000
$25,000,000 10.9% of state tax liability
Married, Filing Jointly or Widow(er) $27,900 5.97% of state tax liability
$27,900 $161,550 $0 $430 $107,650 $50,000
$161,550 $323,200 $430 $646 $161,550 $50,000
$323,200 $2,155,350 $1,076 $1,940 $323,200 $50,000
$2,155,350 $5,000,000 $3,016 $60,349 $2,155,350 $50,000
$5,000,000 $25,000,000 $63,365 $32,500 $5,000,000 $50,000
$25,000,000 10.9% of state tax liability
Head of Household $107,650 6.33% of state tax liability
$107,650 $269,300 $0 $752 $107,650 $50,000
$269,300 $1,616,450 $752 $1,616 $269,300 $50,000
$1,616,450 $5,000,000 $2,368 $45,261 $1,616,450 $50,000
$5,000,000 $25,000,000 $47,629 $32,500 $5,000,000 $50,000
$25,000,000 10.9% of state tax liability
2021 Single
Married, Filing Separately		 $80,650 6.33% of state tax liability
$80,650 $215,400 $0 $526 $107,650 $50,000
$215,400 $1,077,550 $526 $1,120 $215,400 $50,000
$1,077,550 $5,000,000 $1,646 $30,171 $1,077,550 $50,000
$5,000,000 $25,000,000 $31,817 $32,500 $5,000,000 $50,000
$25,000,000 10.9% of state tax liability
Married, Filing Jointly or Widow(er) $43,000 5.97% of state tax liability
$43,000 $161,550 $0 $474 $107,650 $50,000
$161,550 $323,200 $474 $582 $161,550 $50,000
$323,200 $2,155,350 $1,056 $1,680 $323,200 $50,000
$2,155,350 $5,000,000 $2,736 $60,350 $2,155,350 $50,000
$5,000,000 $25,000,000 $63,086 $32,500 $5,000,000 $50,000
$25,000,000 10.9% of state tax liability
Head of Household $107,650 6.33% of state tax liability
$107,650 $269,300 $0 $742 $107,650 $50,000
$269,300 $1,616,450 $742 $1,401 $269,300 $50,000
$1,616,450 $5,000,000 $2,143 $45,260 $1,616,450 $50,000
$5,000,000 $25,000,000 $47,403 $32,500 $5,000,000 $50,000
$25,000,000 10.9% of state tax liability

Local income tax

If you live in New York City, then you need to pay an additional local income tax. Or you can live outside NYC to avoid tax as more do.
Refer to The Balance for more information.

City Tax year Filing status Taxable income Rate
New York City 2024
2023
2022
2021
2020		 Single $0 – $12,000 3.078%
$12,000 – $25,000 3.762%
$25,000 – $50,000 3.819%
$50,000+ 3.876%
Married, Filing Jointly or Widow(er) $0 – $21,600 3.078%
$21,600 – $45,000 3.762%
$45,000 – $90,000 3.819%
$90,000+ 3.876%
Married, Filing Separately $0 – $12,000 3.078%
$12,000 – $25,000 3.762%
$25,000 – $50,000 3.819%
$50,000+ 3.876%
Head of Household $0 – $14,400 3.078%
$14,400 – $30,000 3.762%
$30,000 – $60,000 3.819%
$60,000+ 3.876%
Yonkers 2024
2023
2022
2021
2020		 Single
Married, Filing Jointly or Widow(er)
Married, Filing Separately
Head of Household		 $0 - $3,999.99 0%
$4,000 - $10,000 0.5%
$10,000 - $20,000 0.5%
$20,000 - $30,000 0.5%
$30,000+ 0.5%

State standard deduction

You can claim the standard deduction in New York state. For more information, refer to Tax Foundation.

Tax year Filing status Standard deduction amount
2024
2023
2022
2021
2020		 Single
Married, Filing Separately		 $8,000
Married, Filing Jointly or Widow(er) $16,050
Head of Household $11,200

State exemptions

You can claim $1000 for each dependent. Refer to Tax Foundation for more details.

Tax year Filing status Exemption amount
2024
2023
2022
2021
2020		 Dependent(s) $1,000

FAQs

How to calculate income tax in New York?

Follow the steps below to calculate your total income tax in New York:

  1. Work out your total federal income tax
  2. Calculate your total New York state income tax
  3. Derive your New York local income tax
  4. Sum up all the taxes

How much income tax do I pay in New York?

For the 2024 tax year, New York's state income tax ranges from 1.7% to 5.9%. There is additional local income tax if you resides in New York City.