Nine bands, and a second tax if you live in the city
New York State taxes income across nine bands from 4% to 10.9%. Most people never see the top three, which start at $1,077,550. What most people do see, and often forget to budget for, is that New York City residents pay a separate city income tax on top of the state one.
The formula
Worked example: $80,000, single filer, tax year 2025
- Standard deduction: $8,000, leaving $72,000 taxable
- State income tax: $3,795
- Marginal rate: 5.5% — effective rate: 4.7%
The two rates sit closer together than in most states because New York's fourth band is wide: it runs from $13,900 all the way to $80,650, so nearly all of this income is taxed at one rate.
Band by band
| Taxable income | Rate | Tax on this slice |
|---|---|---|
| $0 – $8,500 | 4.00% | $340.00 |
| $8,500 – $11,700 | 4.50% | $144.00 |
| $11,700 – $13,900 | 5.25% | $115.50 |
| $13,900 – $72,000 | 5.50% | $3,195.50 |
| Total | $3,795.00 |
The 5.5% and 6% rates on the middle bands are the result of a phased middle-class cut completed in 2024; older tables still show 5.85% and 6.25%. A further 0.1-point reduction is scheduled for tax year 2026.
The city layer
New York City levies its own income tax at 3.078% to 3.876%, and the top city rate arrives at just $50,000 of taxable income for a single filer. On the $80,000 above, a Manhattan or Brooklyn resident owes roughly $2,700 more than someone on the same salary in Westchester or Long Island.
Yonkers adds a surcharge of its own. No other municipality in the state does. This calculator gives the state figure only.
Filing status
Married couples filing jointly get a $16,050 deduction and bands roughly twice as wide; head of household sits at $11,200 with intermediate bands. On $80,000 the joint figure falls to about $3,185, because more of the income stays in the 4% to 5.25% bands.
What sits on top
Federal income tax at $80,000 single is roughly $9,200. Social Security and Medicare take 7.65%. New York also deducts small amounts for Paid Family Leave and disability insurance from most pay cheques. State income tax is typically the third-largest line on a New York pay stub — or the second-largest, once the city tax is added, for the five boroughs.
What this calculator leaves out
The New York City and Yonkers taxes, itemised deductions, the $1,000 dependent exemption, and credits such as the Empire State child credit. It also uses the rate schedule rather than the tax tables the state publishes for incomes under $65,000, which can differ by a few dollars.
Figures are the Department of Taxation and Finance's 2025 schedules, applying to returns filed in 2026.
Related calculators
- California income tax calculator — the other high-tax coast, with very different bands
- Federal tax bracket calculator — the larger bill on top
- FICA calculator — Social Security and Medicare on the same salary