New York Tax Brackets 2026
Complete guide to federal, NY state, and NYC income tax rates for all filing statuses
| Income Range | Tax Rate | Base Tax |
|---|---|---|
| $0 - $12,400 | 10.00% | $0 |
| $12,400 - $50,400 | 12.00% | $1,240 |
| $50,400 - $105,700 | 22.00% | $5,800 |
| $105,700 - $201,775 | 24.00% | $17,966 |
| $201,775 - $256,225 | 32.00% | $41,024 |
| $256,225 - $640,600 | 35.00% | $58,448 |
| Over $640,600 | 37.00% | $192,979 |
| Income Range | Tax Rate | Base Tax |
|---|---|---|
| $0 - $8,500 | 3.90% | $0 |
| $8,500 - $11,700 | 4.40% | $332 |
| $11,700 - $13,900 | 5.15% | $472 |
| $13,900 - $80,650 | 5.40% | $586 |
| $80,650 - $215,400 | 5.90% | $4,190 |
| $215,400 - $1,077,550 | 6.85% | $12,140 |
| $1,077,550 - $5,000,000 | 10.45% | Flat rate |
| $5,000,000 - $25,000,000 | 11.10% | Flat rate |
| Over $25,000,000 | 11.70% | Flat rate |
| 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 |
| Filing Status | Federal | NY State |
|---|---|---|
| Single | $16,100 | $8,000 |
| Married Filing Jointly | $32,200 | $16,050 |
| Married Filing Separately | $16,100 | $8,000 |
| Head of Household | $24,150 | $11,200 |
Tax Year: These rates are for the 2026 tax year (returns filed in 2027).
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.
Flat Rate Bands: New York's top brackets (over $1,077,550 for single filers) are flat: once your taxable income crosses the threshold, the entire amount is taxed at that rate (NYS "tax benefit recapture" rule).
NY 2026 rate cut: New York reduced its rates for income up to $215,400 (single) by 0.1 percentage points for 2026 (4%→3.9%, 4.5%→4.4%, 5.25%→5.15%, 5.5%→5.4%, 6%→5.9%), the first half of a 0.2-point cut fully phased in for 2027.
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 (2026): $184,500 - 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.