New York Standard Deduction
The New York standard deduction is a flat amount you can subtract from your gross income before New York income tax is calculated, instead of itemising individual deductions. This page shows the New York standard deduction for tax year 2025 by filing status, sourced directly from the New York State Department of Taxation and Finance, and calculates your New York taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable New York itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits New York provides. Use this alongside the New York income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The New York standard deduction for 2025 is $8,000.00 (single) and $16,050.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $52,000.00 of New York taxable income.
New York standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $8,000.00 | New York State Department of Taxation and Finance |
| Married filing jointly | $16,050.00 | New York State Department of Taxation and Finance |
| Head of household | $11,200.00 | New York State Department of Taxation and Finance |
| Married filing separately | $8,000.00 | New York State Department of Taxation and Finance |
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
New York standard deduction: frequently asked questions
What is the New York standard deduction for 2025?
For tax year 2025, the New York standard deduction is $8,000.00 for single filers and $16,050.00 for married couples filing jointly, as published by the New York State Department of Taxation and Finance. It is subtracted from your gross income to give your New York taxable income.
How does the New York standard deduction affect my tax?
The standard deduction lowers your New York taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $8,000.00 standard deduction has $52,000.00 of New York taxable income before any other adjustments.
Should I take the New York standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by New York exceed the standard deduction of $8,000.00 (single) or $16,050.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the New York State Department of Taxation and Finance.
What is New York's state income tax rate?
New York has a graduated income tax with rates from 4% to 10.9%. The 9.65% rate applies to income above $1,077,550 (single) and above $2,155,350 (married filing jointly). The top rate of 10.9% applies only to income above $25,000,000 for all filing statuses. These elevated rates apply for tax years 2021 through 2027 under New York Tax Law Section 601.
Does New York City have its own income tax?
Yes. NYC residents pay an additional city income tax of 3.078% to 3.876% on top of state taxes. This is separate from the NY state income tax shown here.
Does New York have a standard deduction?
Yes. For 2025 the New York State standard deduction is $8,000 for single filers, $16,050 for married filing jointly, $11,200 for head of household, and $8,000 for married filing separately. Source: 2025 Form IT-201-I, New York State Department of Taxation and Finance.
Official sources
- New York standard deduction (tax year 2025): New York State Department of Taxation and Finance, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.