2025 New York Tax Brackets
New York's income tax system has been restructured in recent years, with the top rate of 10.9% applying to income above $25 million. The state uses 9 brackets, making it one of the more granular progressive systems in the country.
Single Filer Brackets
| Tax Rate | Taxable Income Range |
|---|---|
| 4% | $0 – $8,500 |
| 4.5% | $8,500 – $11,700 |
| 5.25% | $11,700 – $13,900 |
| 5.5% | $13,900 – $80,650 |
| 6% | $80,650 – $215,400 |
| 6.85% | $215,400 – $1,077,550 |
| 9.65% | $1,077,550 – $5,000,000 |
| 10.3% | $5,000,000 – $25,000,000 |
| 10.9% | Over $25,000,000 |
For most New York residents, the effective state tax rate falls between 5% and 7%. A single filer earning $85,000 in New York taxable income would owe approximately $4,510 in state tax — an effective rate of about 5.3%.
New York City Income Tax
New York City imposes its own income tax on top of the state income tax, but only for residents of the five boroughs: Manhattan, Brooklyn, Queens, the Bronx, and Staten Island. If you live in Westchester, Long Island, or elsewhere in New York State, you do not pay NYC income tax.
The NYC tax rate ranges from approximately 3.078% to 3.876% depending on income level. For most middle-income NYC residents, the effective rate is close to the maximum 3.876%. This additional tax makes the combined state and city income tax burden among the highest in the nation.
| Income Level | NY State Tax | NYC Tax | Combined State + City |
|---|---|---|---|
| $60,000 (Single) | ~$3,270 | ~$2,100 | ~$5,370 (9.0%) |
| $100,000 (Single) | ~$5,400 | ~$3,100 | ~$8,500 (8.5%) |
| $150,000 (Single) | ~$8,700 | ~$4,900 | ~$13,600 (9.1%) |
| $200,000 (MFJ) | ~$9,700 | ~$6,500 | ~$16,200 (8.1%) |
New York Deductions and Credits
The New York standard deduction is $8,000 for single filers, $11,200 for head of household, and $16,050 for married filing jointly. If your itemized deductions on the federal return are primarily from state and local taxes (which cannot be deducted on the NY return since that would be circular) and mortgage interest, your New York itemized deductions may be lower than expected.
New York offers several state-specific tax credits. The Empire State Child Credit provides up to $330 per qualifying child for taxpayers with income below $110,000. The Real Property Tax Credit is available for homeowners and renters with household gross income of $18,000 or less and property taxes or rent exceeding a percentage of income. The Household Credit provides $75-$375 depending on New York AGI for taxpayers who do not itemize deductions. The College Tuition Credit/Deduction allows up to $400 per student ($10,000 deduction or $400 credit) for qualified tuition expenses at eligible institutions.
New York does not tax Social Security benefits. Additionally, New York provides a pension and annuity income exclusion of up to $20,000 for taxpayers aged 59½ or older, which reduces state tax for retirees receiving pension income.
Tax Calculation Examples
| Scenario | Federal Tax | NY State Tax | NYC Tax | Total Tax |
|---|---|---|---|---|
| $75K Single, NYC Resident | $7,163 | $3,930 | $2,370 | $13,463 |
| $75K Single, Upstate NY | $7,163 | $3,930 | $0 | $11,093 |
| $120K MFJ, NYC Resident | $8,157 | $4,800 | $3,480 | $16,437 |
| $120K MFJ, Long Island | $8,157 | $4,800 | $0 | $12,957 |
The difference between living in NYC versus elsewhere in New York State is stark. A single filer earning $75,000 saves approximately $2,370 per year — nearly $200 per month — by living outside the five boroughs. This is a key consideration for New York residents deciding where to live.
Special Rules for NY Taxpayers
Convenience of the employer rule. New York's most controversial tax rule affects remote workers. If your employer is located in New York but you work remotely from another state for your own convenience (not because the employer requires it), New York may still tax your income. This rule has led to double-taxation disputes with neighboring states like Connecticut and New Jersey, some of which offer credits for taxes paid to New York.
Yonkers surcharge. Residents of Yonkers pay a surcharge equal to 16.75% of their net New York State income tax. For example, if your state tax is $5,000, you would owe an additional $838 in Yonkers surcharge. Yonkers nonresidents who work in the city pay 0.5% of wages earned there.
Metropolitan commuter transportation mobility tax (MCTMT). Self-employed individuals with net earnings from self-employment allocated to the Metropolitan Commuter Transportation District exceeding $50,000 may owe the MCTMT at 0.34% of net earnings.
Frequently Asked Questions
New York uses a progressive system with 9 brackets ranging from 4% to 10.9%. The 10.9% top rate applies to income above $25 million. Most New York residents outside of New York City pay effective rates between 5% and 7%.
Only residents of the five boroughs of New York City (Manhattan, Brooklyn, Queens, the Bronx, and Staten Island) pay NYC income tax. The NYC tax adds approximately 3.078% to 3.876% on top of state income tax, depending on income level. If you live in other parts of New York State, you only pay state income tax.
The New York standard deduction for 2025 is $8,000 for single filers and $16,050 for married filing jointly. This is higher than California's standard deduction but still lower than the federal amount.
No. New York does not tax Social Security benefits at the state level. Additionally, the first $20,000 of pension and annuity income for taxpayers aged 59½ or older is exempt from New York state income tax.
New York has a 'convenience of the employer' rule, which means if your employer is located in New York and you work remotely from another state for your own convenience (not the employer's necessity), New York may still require you to pay state income tax on that income. This rule has been controversial and subject to legal challenges.
Yonkers residents pay a surcharge equal to 16.75% of their net New York State income tax. Yonkers nonresidents who work in Yonkers pay 0.5% of wages earned in the city.
For New York City residents, the combined state and city income tax rates range from approximately 7.1% to 14.8%. A single NYC resident earning $100,000 would pay approximately $5,400 in state tax plus $3,100 in city tax, for a combined state and local income tax of roughly $8,500.
New York state tax returns are due April 15, 2026 for the 2025 tax year, matching the federal deadline. You can request an automatic six-month extension by filing Form IT-370 by April 15. However, you must pay at least 90% of your tax liability by the original deadline to avoid penalties.