New York Income Tax Calculator
New York State levies a graduated income tax with nine brackets that range from 4% to 10.9% for high earners. New York City residents pay an additional city income tax on top of the state tax, with rates from 3.078% to 3.876%. Together, these can make New York one of the highest-taxed jurisdictions in the United States. This calculator estimates both NY State tax (single filer, 2024 brackets) and, optionally, the NYC resident surcharge, giving you a combined state and city tax figure. Enter your New York taxable income and select whether you are a New York City resident.
New York income tax formula (2024, single filer)
NY State Tax = sum of (income in bracket x bracket rate)
NYC Tax = sum of (income in NYC bracket x NYC bracket rate)
Combined = NY State Tax + NYC Tax
Both New York State and New York City use progressive graduated brackets. Each layer of income is taxed only at the rate for that bracket, not on the full income.
2024 NY State single-filer brackets
- 4%: $0 to $17,150
- 4.5%: $17,151 to $23,600
- 5.25%: $23,601 to $27,900
- 5.85%: $27,901 to $161,550
- 6.25%: $161,551 to $323,200
- 6.85%: $323,201 to $2,155,350
- 9.65%: $2,155,351 to $5,000,000
- 10.3%: $5,000,001 to $25,000,000
- 10.9%: over $25,000,000
NYC resident brackets (2024, single): 3.078% on $0-$12,000; 3.762% on $12,001-$25,000; 3.819% on $25,001-$50,000; 3.876% over $50,000.
New York income tax FAQ
Does New York City have its own income tax?
Yes. New York City residents pay both New York State income tax and a New York City income tax. The NYC tax rates range from 3.078% to 3.876% for 2024, depending on income. Non-residents who work in NYC pay a commuter tax instead, at 0.50% for most workers.
What are the New York State income tax rates for 2024?
NY State has nine brackets for single filers in 2024: 4% on income up to $17,150; 4.5% on $17,151-$23,600; 5.25% on $23,601-$27,900; 5.85% on $27,901-$161,550; 6.25% on $161,551-$323,200; 6.85% on $323,201-$2,155,350; 9.65% on $2,155,351-$5,000,000; 10.3% on $5,000,001-$25,000,000; and 10.9% above $25,000,000.
Who is a New York City resident for tax purposes?
You are a NYC resident for tax purposes if you maintain a permanent home in NYC and spend more than 183 days per year there, or if your domicile (legal home) is in NYC regardless of time spent. Part-year residents pay NYC tax for the portion of the year they were residents.
Is there a Yonkers income tax as well?
Yes. Yonkers residents pay a Yonkers income tax surcharge of 16.75% of the New York State tax, and non-residents who work in Yonkers pay 0.50% on wages earned in the city. This calculator covers NYC resident tax only.
How does New York's income tax compare to federal income tax?
New York State income tax is separate from federal income tax and is filed on Form IT-201. Federal and NY State taxes are calculated independently. Combined NY State and NYC rates can reach over 14% for high earners, some of the highest in the country.
Official sources
- New York State Department of Taxation and Finance: tax.ny.gov - 2024 NY income tax tables and instructions.
- NYC Department of Finance: NYC Personal Income Tax.
Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.