2026 New York State Income Tax Brackets: Single Filer + NYC Surtax
New York 2026 has 9 single filer brackets: 3.90% to 10.90%. NYC residents pay an additional 3.078%-3.876% city tax. Standard deduction $8,000. Combined state+city effective rate at $100k: ~8.3%, among highest in the US.
Updated September 2026 · NY Department of Taxation 2026 rate schedule
New York 2026 single filer bracket schedule
| Bracket | Income range | Rate | Tax on max |
|---|---|---|---|
| 1 | $0 – $8,500 | 3.90% | $332 |
| 2 | $8,500 – $11,700 | 4.40% | $141 |
| 3 | $11,700 – $13,900 | 5.15% | $113 |
| 4 | $13,900 – $80,650 | 5.40% | $3,605 |
| 5 | $80,650 – $215,400 | 5.90% | $7,950 |
| 6 | $215,400 – $1,077,550 | 6.85% | $59,057 |
| 7 | $1,077,550 – $5,000,000 | 9.65% | $378,516 |
| 8 | $5,000,000 – $25,000,000 | 10.30% | $2,060,000 |
| 9 | $25,000,000+ | 10.90% | , |
Most working singles fall in 5.40% (covers $13,901-$80,650) or 5.90% bracket. The 9.65%/10.30%/10.90% top rates only apply above $1,077,550 / $5M / $25M respectively.
NY tax estimate by income (single filer, non-NYC)
| Gross income | Taxable | NY state tax | Effective rate | +NYC tax (if NYC) |
|---|---|---|---|---|
| $30,000 | $22,000 | $1,023 | 3.41% | +$1,128 |
| $50,000 | $42,000 | $2,103 | 4.21% | +$1,880 |
| $75,000 | $67,000 | $3,453 | 4.60% | +$2,849 |
| $100,000 | $92,000 | $4,860 | 4.86% | +$3,818 |
| $150,000 | $142,000 | $7,810 | 5.21% | +$5,756 |
| $250,000 | $242,000 | $13,962 | 5.58% | +$9,632 |
| $500,000 | $492,000 | $31,087 | 6.22% | +$19,322 |
Frequently asked questions
What are the New York state income tax brackets for single filers in 2026?▼
New York 2026 single filer brackets per NY Department of Taxation and Finance: 3.90% on $0-$8,500. 4.40% on $8,501-$11,700. 5.15% on $11,701-$13,900. 5.40% on $13,901-$80,650. 5.90% on $80,651-$215,400. 6.85% on $215,401-$1,077,550. 9.65% on $1,077,551-$5,000,000. 10.30% on $5M-$25M. 10.90% on income above $25M (top rates added 2021; the FY2026 budget cut the five lowest rates by 0.1 point for 2026 and extended the 9.65%-10.90% high-earner rates through 2032). NY has 9 brackets: second only to Hawaii in count. Most working singles fall in the 5.40% bracket ($13,901-$80,650) or 5.90% bracket ($80,651-$215,400). The dramatic jumps happen at $1.08M (6.85%→9.65%, +2.8 points) and $25M (10.30%→10.90%).
How much do NYC residents pay in city tax on top of state tax?▼
New York City resident income tax (separate from NY state) 2026 brackets for single filers: 3.078% on $0-$12,000. 3.762% on $12,001-$25,000. 3.819% on $25,001-$50,000. 3.876% on income above $50,000. So a NYC single filer earning $100,000 pays: NY STATE tax (~$4,860 after $8k std deduction) PLUS NYC city tax (~$3,440). Combined state+city tax effective rate at $100k: ~8.3%: among the highest in the country at that income level. Above $500,000, NYC residents face combined ~10-11% in state+city income tax. Yonkers residents add 16.75% surcharge on state tax (or 0.5% on income for non-residents). Other NY localities don't levy income tax. Brooklyn, Queens, Manhattan, Bronx, Staten Island all share the same NYC city tax. Move to Long Island (Nassau/Suffolk County) to escape the city tax: saves $3,000-$10,000+ annually for high earners.
What is the New York standard deduction for single filers in 2026?▼
New York 2026 single filer standard deduction: $8,000. (Married filing jointly: $16,050. Married filing separately: $8,000. Head of household: $11,200. Dependent: $3,100.) NY allows you to choose: standard deduction OR itemized. NY itemized roughly mirrors federal Schedule A but with key differences: (1) NY does not apply the federal SALT cap to the state portion, while the federal 2026 SALT cap is $40,400 for most filers. (2) NY caps mortgage interest at federal limits ($750k post-TCJA, $1M for grandfathered). (3) NY does NOT allow medical expense deduction unless >7.5% AGI (matches federal). (4) NY allows charitable deduction up to 50% AGI. Most single filers earning under $100k take standard. Worth itemizing if: NY mortgage interest >$15,000, OR property tax >$15,000, OR major medical expenses >$10,000.
How much state income tax will I pay in NY on $50k, $75k, $100k single filer salary?▼
New York 2026 state tax estimates single filer (post $8,000 standard deduction): $50,000 income → taxable $42,000, NY state tax ~$2,103 (effective 4.21%). $75,000 → taxable $67,000, NY state tax ~$3,453 (effective 4.60%). $100,000 → taxable $92,000, NY state tax ~$4,860 (effective 4.86%). $150,000 → ~$7,810 (effective 5.21%). $250,000 → ~$13,962 (effective 5.58%). NYC residents ADD: $50k → +$1,650, $75k → +$2,650, $100k → +$3,600, $150k → +$5,500, $250k → +$9,400 city tax. Federal tax (12-32% bracket) + FICA 7.65% (capped) on top.
How does New York compare to other Northeast states?▼
Northeast single filer state tax 2026 on $100,000 income: NEW YORK (state only) ~4.9% effective. NEW YORK CITY (state+city) ~8.3%. NEW JERSEY ~5.5% effective (top rate 10.75% on income >$1M). PENNSYLVANIA 3.07% flat (lowest in Northeast). MASSACHUSETTS 5.00% flat below $1M, 9.00% above (millionaires tax 2023+). CONNECTICUT ~5.5% effective. RHODE ISLAND ~4.5%. VERMONT ~5.8%. MAINE ~5.8% effective. NEW HAMPSHIRE 0% on wages (interest/dividend tax phasing out 2027). For pure income tax: NH > PA > MA > RI > NY > VT > NJ > CT for low/moderate income. NY beats NJ slightly until ~$300k where NJ becomes more expensive. NJ also has highest property taxes nationally (2.49% effective). NYC is uniquely costly because of city income tax stacking on already-high state tax. Considering relocation: PA + NY metro suburbs (NJ side) saves $5k-$15k vs NYC for $100k-$200k earners.
What credits and deductions can NY single filers claim?▼
Top NY 2026 credits/deductions for single filers: (1) Empire State Child Credit: up to $330/child for income <$110,000. (2) Earned Income Credit (EIC): 30% of federal EIC. (3) Real Property Tax Credit: for income <$18,000 paying property tax/rent. (4) College Tuition Credit/Deduction: up to $400 credit OR $10,000 deduction. (5) NY 529 contribution deduction: up to $5,000/year ($10,000 if married). (6) Long-term care insurance credit. (7) Solar Energy System Equipment Credit: 25% of cost up to $5,000. (8) Geothermal Energy System Credit: 25% up to $5,000. (9) Volunteer Firefighters/Ambulance Credit: $200. (10) Resident Credit: for income taxed by another state. (11) Household Credit: up to $90 for income <$28,000. (12) Empire State Apprenticeship Credit (employers). NY does NOT have a state-level "saver's credit" or similar. Major savings opportunities: 529 contributions + solar/geothermal credits + Empire State Child Credit (if applicable).
When are NY state taxes due in 2026?▼
New York 2026 tax filing deadlines: Tax year 2025 returns due April 15, 2026 (Wednesday). Automatic 6-month extension to October 15, 2026: file Form IT-370 by April 15. NY does NOT honor federal Form 4868: must file separate state extension. Estimated tax payments quarterly if owe >$300: Q1 due April 15, 2026. Q2 June 15, 2026. Q3 September 15, 2026. Q4 January 15, 2027. NY accepts e-file via Free File (income <$84,000), TurboTax, H&R Block, TaxAct, Drake. NY Department of Taxation portal handles direct payment + status check. Refunds: e-file + direct deposit 21-30 days; paper 6-8 weeks. NYC and Yonkers residents file same return: city tax computed on Form IT-201 schedules. Estimated tax safe harbor: pay 110% of prior year liability (90% for income <$150k) to avoid underpayment penalty.
What is NY take-home pay on a $100,000 single filer salary?▼
New York take-home calculation, $100,000 single filer outside NYC (e.g., Long Island, Westchester suburbs, Rochester, Buffalo): Federal income tax ~$13,170 (post $16,100 federal 2026 std deduction). NY state tax ~$4,860 (post $8k NY std deduction). FICA (SS 6.2% on first $184,500 + Medicare 1.45%): $7,650. Total federal + state + FICA: ~$25,680. Take-home: ~$74,320/year (~$6,193/month). NYC resident additional: +$3,440 city tax = take-home ~$70,880 ($5,907/month). Add 401(k) 6% reducing gross by $6,000 = take-home (NYC resident): ~$66,800 net. Add health insurance pre-tax $1,800-$3,600 = ~$64,600-$65,700 final net. NYC living costs ($2,500-$4,000/month rent for single) consume 45-65% of net pay: a $100k NYC salary actually has lower disposable income than $75k Albany or $80k Buffalo single.