Tax Guide
New York Tax Brackets 2025
Complete guide to federal, NY state, and NYC income tax rates for all filing statuses
Filing Status:
Federal Income Tax
IRS| Income Range | Tax Rate | Base Tax |
|---|---|---|
| $0 - $11,600 | 10.00% | $0 |
| $11,600 - $47,150 | 12.00% | $1,160 |
| $47,150 - $100,525 | 22.00% | $5,426 |
| $100,525 - $191,950 | 24.00% | $17,169 |
| $191,950 - $243,725 | 32.00% | $39,111 |
| $243,725 - $609,350 | 35.00% | $55,679 |
| Over $609,350 | 37.00% | $183,648 |
NY State Income Tax
NY Tax Dept| Income Range | Tax Rate | Base Tax |
|---|---|---|
| $0 - $8,500 | 4.00% | $0 |
| $8,500 - $11,700 | 4.50% | $340 |
| $11,700 - $13,900 | 5.25% | $484 |
| $13,900 - $80,650 | 5.50% | $600 |
| $80,650 - $215,400 | 6.00% | $4,271 |
| $215,400 - $1,077,550 | 6.85% | $12,356 |
| $1,077,550 - $5,000,000 | 9.65% | $71,413 |
| $5,000,000 - $25,000,000 | 10.30% | $449,929 |
| Over $25,000,000 | 10.90% | $2,509,929 |
NYC Income Tax (NYC Residents Only)
NYC Finance| Income Range | Tax Rate | Base Tax |
|---|---|---|
| $0 - $12,000 | 3.08% | $0 |
| $12,000 - $25,000 | 3.76% | $369 |
| $25,000 - $50,000 | 3.82% | $858 |
| Over $50,000 | 3.88% | $1,813 |
Standard Deductions 2025IRS Source
| Filing Status | Federal | NY State |
|---|---|---|
| Single | $14,600 | $8,000 |
| Married Filing Jointly | $29,200 | $16,050 |
| Married Filing Separately | $14,600 | $8,000 |
| Head of Household | $21,900 | $11,200 |
Important Notes
Tax Year: These rates are for the 2025 tax year (returns filed in 2026).
Base Tax: The amount of tax owed on income up to the bracket minimum. You pay this plus the bracket rate on income above the minimum.
Yonkers Tax: Yonkers residents pay a 16.75% surcharge on their NY State tax liability instead of a separate bracket system.
Social Security Wage Base (2025): $176,100 - SSA Source
Tax rates and brackets are sourced from official IRS and NY State Department of Taxation and Finance publications. Always verify with official sources before making tax decisions.