New York Paycheck Calculator

How a New York Paycheck Works: State Plus City Stacking

Quick answer: New York is one of the few states where many workers pay two separate income taxes on the same paycheck: New York State tax (4% to 10.9% across nine brackets) and, for city residents, New York City resident tax (3.078% to 3.876%). On top of both come federal income tax, Social Security, Medicare, and the Paid Family Leave deduction. That stacking is exactly why a generic national calculator understates what comes out of an NYC paycheck, and why this page computes the state and city lines separately.

Start with your gross wages for the year. First, the federal layer applies: subtract the 2026 federal standard deduction ($16,100 single, $32,200 married filing jointly) and run the remainder through the 2026 federal brackets (10% up to $12,400, 12% up to $50,400, 22% up to $105,700 for single filers). Next, FICA applies to nearly all wages: Social Security at 6.2% up to the 2026 wage base of $184,500, Medicare at 1.45% with no cap, plus 0.9% Additional Medicare above $200,000 single ($250,000 joint). Then the New York layer applies: subtract the New York standard deduction ($8,000 single, $16,050 joint) and run the remainder through the state rate schedule, then add the city layer for NYC or Yonkers residents. Finally, Paid Family Leave (0.432% of gross wages per pay period, capped at $411.91 for 2026) comes out as its own line. What is left is your take-home pay.

The practical consequence is that two workers with identical $100,000 salaries can take home very different amounts depending on address alone. A worker in Buffalo pays state tax but no city tax. A worker in Yonkers pays state tax plus a 16.75% surcharge on that state tax. A worker in Manhattan pays state tax plus the full city tax. Use the residence selector above to see your own number rather than a statewide average.

New York State Brackets and Standard Deduction (2025 Tables, Latest Published)

The New York Department of Taxation and Finance currently publishes the 2025 income tax tables as its latest release (tables page updated November 18, 2025), so every state figure on this page is labeled as the 2025 NY tables. When the 2026 schedule is released, the calculator and tables below will be updated; until then, treat these as a 2026 estimate based on the latest published NY tables.

State/NYC rates per latest published NY tables (2025); 2026 figures applied when released. Only the single rate schedule is published here because the married-filing-jointly state brackets have not yet been verified against the IT-201 instructions; the calculator therefore computes the state portion from the single table for every filing status and shows a single-table estimate note whenever Married Filing Jointly is selected. Federal tax and FICA, by contrast, are computed with proper single and joint parameters, so only the state line carries that estimate flag.

New York standard deduction amounts (verified from the Department of Taxation and Finance standard deductions page, updated October 23, 2025): $8,000 single, $16,050 married filing joint, $11,200 head of household, $8,000 married filing separate. The calculator subtracts $8,000 for single and $16,050 for joint filers before applying the single rate schedule.

New York City Tax and the Yonkers Surcharge

New York City levies its own resident income tax on top of the state tax, and it has been unchanged since tax year 2017. For single filers the city schedule is 3.078% on the first $12,000 of city taxable income, 3.762% from $12,000 to $25,000, 3.819% from $25,000 to $50,000, and 3.876% above $50,000. Married joint thresholds run $21,600, $45,000, and $90,000 at the same four rates. One detail that trips up filers: city taxable income below $65,000 uses the NYC tax table, while $65,000 and above uses the rate schedule, so always confirm which presentation your income falls into when cross-checking by hand.

Yonkers works differently from anywhere else in the country. Yonkers residents pay a surcharge equal to 16.75% of their net New York State tax, collected through the state return — it is not a separate bracket but a percentage stacked on the state liability (raised from 15% to 16.75% effective January 1, 2014). Nonresidents who earn wages in Yonkers instead pay a 0.5% earnings tax on Yonkers wages via Form Y-203. The residence selector models all three cases: NYC applies the city schedule, Yonkers applies the 16.75% surcharge, and Rest of NY applies state tax only.

$100,000 Single NYC Walk-Through (Verified Math)

Here is the exact walk-through for a single filer earning $100,000 in New York City, computed step by step so you can audit every line. Federal taxable income is $100,000 minus the $16,100 standard deduction, giving $83,900; federal tax is $1,240 (10% of $12,400) plus $4,560 (12% of $38,000) plus $7,370 (22% of $33,500), totaling $13,170. New York State taxable income is $100,000 minus the $8,000 state standard deduction, giving $92,000; state tax is $340 plus $144 plus $115.50 plus $3,671.25 plus $681, totaling $4,951.75. City tax on the same $92,000 base is $369.36 plus $489.06 plus $954.75 plus $1,627.92, totaling $3,441.09. FICA is $6,200 Social Security plus $1,450 Medicare, totaling $7,650.

Total deductions are $29,212.84, leaving take-home pay of $70,787.16 — about $5,898.93 per month or $2,722.58 biweekly. State and city figures rest on the 2025 latest published NY tables, and the Paid Family Leave line (up to $411.91 for the year) sits on top of these figures depending on pay timing. Try the same salary with the Rest-of-NY residence to see how much the city layer costs: removing the $3,441.09 city tax lifts take-home to roughly $74,228 before PFL.

Paid Family Leave and Disability: The Payslip Lines Nobody Else Shows

New York funds Paid Family Leave through employee payroll deductions: for 2026 the rate is 0.432% of gross wages per pay period, capped at $411.91 for the year. The program replaces up to 67% of average wages to a weekly maximum benefit of $1,228.53 (based on a statewide average weekly wage of $1,833.63), with a maximum annual benefit of $14,742.36. Disability benefits (DBL) are separate and far smaller: benefits top out at $170 per week and the employee contribution is capped at $0.60 per week (0.5% of wages). In plain terms: PFL (about $412 per year maximum) plus DBL (about $31 per year maximum) reduce take-home pay, and this calculator shows PFL as its own payslip line so you can see exactly where that money goes.

Tri-State Commuter Note: Live in NJ or CT, Work in NYC

The New York metro area sprawls across three states, and commuters feel it at tax time. If you live in New Jersey or Connecticut but earn wages in New York City, New York taxes that New York-source income first, and your home state generally offers a credit for taxes paid to New York so the same wages are not fully taxed twice. The net effect depends on the rate gap between the states and on city-tax residency rules, which follow where you live rather than where you work. Before accepting a cross-river job, run both scenarios: this calculator for the New York side and your home-state rules for the credit side. Our state tax rates hub and the main paycheck calculator are the starting points for that comparison.

SALT Cap Angle: $40,400 for 2026 Itemizers

High-tax-state itemizers get meaningful relief under the One Big Beautiful Bill Act: the state-and-local-tax deduction cap is $40,400 for 2026 (for filers under the $505,000 MAGI threshold). That matters in New York because combined state and city liabilities easily clear five figures for middle earners. Compare the $40,400 cap against the $16,100 single standard deduction before assuming itemizing wins: you still need enough mortgage interest, charitable gifts, and deductible state and local taxes to beat the standard amount. Whatever you decide affects your annual return rather than each paycheck, but it changes the effective burden of the very taxes computed above — worth modeling with our tax refund calculator alongside this page.

IT-2104 vs W-4: New York Has Two Withholding Forms

New employees in New York fill out two withholding certificates, not one. Federal Form W-4 controls only federal withholding. Form IT-2104 is the New York State withholding certificate that tells your employer how much state and city tax to withhold, including your NYC and Yonkers residence status (residence itself is reported on Form IT-201, with part-year rules on Form IT-360.1). If your allowances are wrong on either form, you drift toward an April refund or an April bill. After running the calculator above, use the result as a cross-check: if the state withholding on your pay stub falls well short of the annualized state-plus-city figure here, review your IT-2104 with payroll before year-end.

Pay Frequency: What $100,000 Looks Like Per Paycheck

Frequency changes the size of each check, not the annual totals. Using the $70,787.16 NYC take-home figure: weekly pay (52 periods) nets about $1,360.91 per check; biweekly (26) about $2,722.58; semi-monthly (24) about $2,949.47; monthly (12) about $5,898.93. Biweekly workers get two three-paycheck months per year — a useful budgeting bonus for savings or debt payments. Rest-of-NY workers divide roughly $74,228 the same way (about $2,855 biweekly before PFL), which is another way to feel the city-tax gap.

Tips to Keep More of a New York Paycheck

First, fund pre-tax accounts: 401(k) contributions cut federal, state, and city taxable wages at once, and HSA and FSA dollars skip the same layers. Second, verify both withholding forms every year — W-4 for federal, IT-2104 for state and city — especially after a move into or out of the city, since residence flips the city line on or off. Third, if you itemize, track the $40,400 SALT cap against your actual state-plus-city liability so April holds no surprise. Fourth, commuters should confirm home-state credits for New York taxes paid rather than assuming the worst. Finally, compare state paychecks before relocating: see how California, Texas, and Florida treat the same salary, then weigh the result against housing and commuting costs.