How New York's Income Tax Works in 2026
New York taxes income across nine brackets, and 2026 brought a genuine cut: the first five rates dropped to 3.9%, 4.4%, 5.15%, 5.4%, and 5.9%, down from 4% to 6% in 2025. For single filers the brackets run to $8,500, $11,700, $13,900, $80,650, and $215,400 before the higher rates of 6.85%, 9.65%, 10.3%, and 10.9% take over at much higher incomes.
The state standard deduction is $8,000 for single filers and $16,050 for joint filers. High earners should know about New York's benefit recapture, which claws back the value of the lower brackets above certain incomes, but at middle incomes the cut flows straight to take-home pay.
Using the Calculator
New York is preselected below. Enter your salary and pay frequency to see net pay with state tax, the paid family leave deduction, federal tax, and FICA. If you live in New York City, remember the calculator's state figure does not include the separate city tax, so add roughly another 3 to 3.9% for that layer.
The contrasts are stark. Run the same salary through our New Jersey paycheck calculator or the Pennsylvania version to see what the identical job nets across the river.
Where Your New York Paycheck Goes
Five deductions can appear on a New York pay stub. Federal income tax and FICA lead, state income tax follows through withholding, paid family leave takes 0.432% of gross wages up to $411.91 a year in 2026, and a tiny state disability insurance line of up to $0.60 a week rounds it out. New York City residents add a sixth: the city income tax of 3.078% to 3.876%.
Paid family leave is employee-funded and covers up to 12 weeks of leave at 67% of average wages, capped at $1,228.53 a week in 2026. It is a real benefit attached to a small deduction, worth knowing about before you ever need it.
New York Payroll Details to Know
Minimum wage and overtime
New York's minimum wage is $17.00 per hour in New York City, Long Island, and Westchester, and $16.00 per hour elsewhere in the state for 2026. Overtime follows federal rules at time and a half after 40 hours, and hospitality and other industries have their own wage orders worth checking.
Local taxes beyond the city
Yonkers adds a resident surcharge of 16.75% of state tax liability plus a nonresident earnings tax. No other New York locality charges a general wage tax, which makes the city and Yonkers the exceptions rather than the rule.
Payday rules
New York requires weekly pay for manual workers and at least semimonthly pay for most others, with wages due within a set number of days after the period ends. Commission salespeople have their own written-agreement rules.
Worked Example: $75,000 in New York City
Take a single filer living and working in New York City, earning $75,000 and paid biweekly. After the $8,000 state standard deduction, taxable income is $67,000. The 2026 state brackets produce about $3,453 in state tax. The NYC tax on the same base adds roughly $2,472, and paid family leave takes $324.
| Item | Annual Amount |
| Gross Pay | $75,000.00 |
| Federal Income Tax | ~$7,670.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45%) | $1,087.50 |
| New York State Income Tax | ~$3,453.00 |
| NYC Income Tax | ~$2,472.09 |
| NY Paid Family Leave (0.432%) | ~$324.00 |
| Net Annual Pay | ~$55,343.41 |
Net pay is about $55,343 a year, or roughly $2,128.59 every two weeks, an effective rate near 26.2%. The city tax alone costs more than the entire state income tax bill in a dozen other states. Move the same job to Buffalo and the city layer disappears. Try your own numbers above.
Paycheck Mistakes New York Workers Make
- Forgetting the NYC tax when budgeting a move to the five boroughs. It is a separate 3 to 3.9% on top of state tax.
- Using 2025 bracket rates. The first five rates were cut for 2026, so old estimates overstate the bill.
- Overlooking the paid family leave deduction when reconciling gross to net pay.
- Assuming commuters pay NYC tax. Nonresidents owe no city income tax even when working in Manhattan.
- Missing the Yonkers surcharge when living or working there.
- Not adjusting withholding after the 2026 rate cut, which can mean a bigger refund but smaller paychecks all year.
Frequently Asked Questions
What are New York's income tax brackets for 2026?
For single filers: 3.9% to $8,500, 4.4% to $11,700, 5.15% to $13,900, 5.4% to $80,650, 5.9% to $215,400, then 6.85%, 9.65%, 10.3%, and 10.9% at higher incomes. The first five rates were reduced for 2026.
How much is New York City income tax?
An additional 3.078% to $12,000, 3.762% to $25,000, 3.819% to $50,000, and 3.876% above $50,000 for single filers, on top of state tax.
What is deducted for NY paid family leave in 2026?
0.432% of gross wages up to $411.91 a year, plus a small disability insurance deduction capped at $0.60 per week.
What is the minimum wage in New York for 2026?
$17.00 per hour in NYC, Long Island, and Westchester; $16.00 per hour in the rest of the state.
Does Yonkers have its own income tax?
Yes, a 16.75% surcharge on state liability for residents and a small earnings tax for nonresidents working there.
Do commuters pay NYC income tax?
No. NYC repealed its nonresident earnings tax, so commuters from New Jersey or Connecticut pay no city tax.
More New York and Paycheck Tools
Build a matching stub with the Pay Stub Generator, or check purchase costs with the New York sales tax calculator. Compare across state lines with the New Jersey, Pennsylvania, and Vermont paycheck calculators, or return to the main Paycheck Calculator.
Sources: IRS Publication 15-T, U.S. Department of Labor, Tax Foundation 2026 state tax brackets, the New York State Department of Taxation and Finance. Figures reflect 2026 tax law. This calculator gives an estimate for planning purposes and is not tax advice.