StateTax
Open Calculator

2026 New York Income Tax Guide

Progressive 4%–10.9% ratesNew York State uses multiple brackets and reduced certain middle-income rates for 2026.
New York City resident taxNYC residents can owe a separate city income tax in addition to New York State tax.
Special Yonkers taxesResidents face a surcharge, while some nonresidents can owe an earnings tax.
Official Sources NY Tax Dept. 2026 NY Rates IRS NYC & Yonkers
NY Tax Dept. 2026 NY Rates IRS NYC & Yonkers
Calculate for New York

How New York taxes work

New York adjusted gross incomeThe state begins with federal income and adjustments, then applies New York additions and subtractions before deductions.
Progressive state bracketsNew York taxes successive portions of taxable income at different rates, with certain middle-income rates reduced beginning in 2026.
New York City tax is separateFull- and part-year NYC residents may owe city resident income tax in addition to their state liability.
Yonkers uses different rulesYonkers residents can owe a surcharge based on state tax, and some nonresidents with Yonkers earnings can owe a separate earnings tax.
Residency and work location matterResidents generally report income from all sources; nonresident New York-source income and telecommuting situations require separate analysis.

Common New York tax questions

Does every New York resident pay the 10.9% rate?No. New York uses progressive brackets, and the 10.9% top marginal rate applies only at very high taxable-income levels.
What changed for New York tax in 2026?The state began phasing in additional rate reductions for taxpayers within specified middle-income ranges and updated its 2026 withholding schedules.
Can the calculator include New York City income tax?Yes. Choose “Yes” under New York City resident and the estimate applies the supported progressive NYC resident schedule.
Is Yonkers tax the same as NYC tax?No. Yonkers has its own resident surcharge and nonresident earnings-tax rules rather than the NYC resident rate schedule.
Is this the same as a New York tax return?No. It is a planning estimate and does not prepare Form IT-201 or IT-203 or capture every credit, modification, recapture, and local-tax rule.