New York State Tax Guide (2026)
Graduated state rates top 10.90% (post-2023 structure). NYC residents pay an additional local graduated tax (top ~3.876%); Yonkers residents pay a separate local tax. NY is a convenience-of-employer state (taxes nonresident telecommuters). NY does NOT conform to federal QSBS. Verify all thresholds against NY DOR.
Quick answer (New York, 2026)
New York uses a graduated individual income tax and a top rate of 10.9%. Local income tax applies in: New York City. New York also levies a state estate or inheritance tax. Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (retrieved 2026-08-11).
Why it matters: State income tax is only part of the picture. Residency, sourcing of income, credits, and local taxes change the effective burden. Use the embedded estimator below for your own number, and check reciprocity and convenience-rule status before a move or remote-work arrangement.
This guide summarizes structural facts for planning. It is not a substitute for the official New York tax code or a licensed preparer.
Estimate your New York state income tax
Pre-filled for New York (NY). Enter your state taxable income and filing status to see the estimated state (and any local) tax, effective rate, and a printable breakdown.
Local income tax
Graduated state rates top 10.90% (post-2023 structure). NYC residents pay an additional local graduated tax (top ~3.876%); Yonkers residents pay a separate local tax. NY is a convenience-of-employer state (taxes nonresident telecommuters). NY does NOT conform to federal QSBS. Verify all thresholds against NY DOR.
⚠ Some figures for this state are not yet fully verified — confirm with the state Department of Revenue before relying on them.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Sources & methodology
Frequently asked questions
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Sources & methodology
All state tax guides
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Virginia
- Vermont
- Washington
- West Virginia
- Wisconsin
- South Dakota
- Tennessee
- Texas
- Utah
- Wyoming