How This Calculator Works
This calculator uses the official 2026 New York State withholding tables (Publication NYS-50-T-NYS, January 2026), the 2026 NYC withholding tables (NYS-50-T-NYC), the Yonkers withholding tables (NYS-50-T-Y), and the 2026 federal withholding tables from IRS Publication 15-T.
New York reduced its five lowest income tax brackets effective January 1, 2026 under Chapter 59 of the Laws of 2025. Combined with the OBBBA federal standard deduction increase to $16,100 (single) and $32,200 (married), most New Yorkers will see a small increase in take-home pay versus 2025.
2026 New York State Income Tax Brackets
New York uses 9 progressive tax brackets for 2026. Each bracket only taxes the income within that range. Here are the brackets for single filers:
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 – $8,500 | 4.00% |
| $8,501 – $11,700 | 4.50% |
| $11,701 – $13,900 | 5.25% |
| $13,901 – $80,650 | 5.50% |
| $80,651 – $215,400 | 6.00% |
| $215,401 – $1,077,550 | 6.85% |
| $1,077,551 – $5,000,000 | 9.65% |
| $5,000,001 – $25,000,000 | 10.30% |
| $25,000,001+ | 10.90% |
NYC Local Income Tax (2026)
NYC residents pay an additional local income tax on top of state tax. NYC has its own progressive brackets (2026 rates unchanged from 2025):
| Taxable Income (Single) | NYC Rate |
|---|---|
| $0 – $12,000 | 3.078% |
| $12,001 – $25,000 | 3.762% |
| $25,001 – $50,000 | 3.819% |
| $50,001+ | 3.876% |
For a single NYC resident earning $100,000, combined state + city tax typically reaches 8-10% effective rate before factoring in federal taxes.
Yonkers Tax Surcharge
Yonkers residents pay a flat 16.75% surcharge on their New York State income tax (not 16.75% of income). For example, if your NY state tax is $3,000, your Yonkers surcharge is $502.50. Yonkers nonresidents who work there pay a separate 0.5% commuter tax on earnings.
The Convenience of the Employer Rule (Critical for Remote Workers)
If you work remotely for a NY employer while living in another state, NY may still tax your income under the convenience of the employer rule. Unless your employer specifically requires you to work outside NY (necessity, not personal convenience), NY can claim those wages as NY-sourced income.
This is a major tax trap for remote workers who moved out of NY post-pandemic. New Jersey and Connecticut residents working for NYC employers are particularly affected. Some states (CT, NJ) offer credits for taxes paid to NY, but the calculation can be complex.
NY vs Other States: 2026 Comparison
| State / City | $100K Net Take-Home (Single) |
|---|---|
| Texas (no state tax) | ~$78,500 |
| Florida (no state tax) | ~$78,500 |
| Pennsylvania (3.07% flat) | ~$75,500 |
| NY State (not NYC) | ~$73,000 |
| NYC Resident | ~$69,500 |
| Yonkers Resident | ~$72,400 |
| California (single) | ~$72,000 |
OBBBA Impact for NY Residents
The One Big Beautiful Bill Act (OBBBA) is a federal law and does not change NY state tax rates. However, it benefits NY filers in two ways:
- Federal SALT cap raised to $40,400 — NY homeowners who itemize federally can deduct far more state and local taxes
- Higher federal standard deduction ($16,100 single / $32,200 MFJ) reduces federal taxable income
- Overtime/tip deductions for non-exempt workers (does not apply to NY state taxable income)
Frequently Asked Questions
New York has 9 progressive tax brackets ranging from 4% to 10.9% for 2026. The state reduced its five lowest brackets effective January 1, 2026 under Chapter 59 of the Laws of 2025. NYC residents pay an additional local tax of 3.078% to 3.876% on top of state tax. Yonkers residents pay a 16.75% surcharge on their state tax.
No. NYC tax applies only to NYC residents (the five boroughs). If you live in New Jersey, Connecticut, Long Island, or Westchester and commute into the city, you do not pay NYC tax. However, you still pay New York State income tax on income earned in NY under the convenience of the employer rule.
Yonkers residents pay an additional surcharge of 16.75% of their New York State income tax (not 16.75% of income). For example, if your NY state tax is $3,000, your Yonkers surcharge is $502.50. Yonkers nonresidents who work there pay a separate 0.5% commuter tax on earnings.
If you work remotely for a NY employer while living elsewhere, NY may still tax your income under the convenience of the employer rule. Unless your employer specifically requires you to work outside NY (necessity, not convenience), NY can claim those wages as NY-sourced. This is a major tax trap for remote workers who moved out of NY.
NYC residents face the highest combined state and local income tax in the US: 10.9% NY State + 3.876% NYC = 14.776% top combined rate. Add federal (10-37%), Social Security (6.2%), Medicare (1.45%), and Paid Family Leave deductions. A NYC resident earning $100,000 typically loses 35-40% to combined withholdings before taking home about $60,000-$65,000 net annually.
Sources & Methodology
- NYS Publication 50-T-NYS (1/26) — NY State withholding tables 2026
- NYS Publication 50-T-NYC (1/26) — NYC withholding tables 2026
- NYS Publication 50-T-Y (1/26) — Yonkers withholding tables 2026
- Chapter 59 of the Laws of 2025 — NY tax bracket reductions
- IRS Publication 15-T (2026) — Federal withholding methods
- SSA Fact Sheet 2026 — Social Security wage base ($184,500)
Calculator methodology and formulas reviewed by Benjamin Thomas, CPA, MST. Last comprehensive review: January 15, 2026.