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New York has nine income tax rates: 4%, 4.5%, 5.25%, 5.5%, 6%, 6.85%, 9.65%, 10.3% and 10.9%. State income tax returns for 2023 are due April 15, 2024. The deadline for filing a return with an extension is Oct. 15, 2024.
New York City and Yonkers have their own local income tax in addition to the state tax. Jump down to see NYC tax rates.
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New York state income tax rates and tax brackets
New York state income tax rates range from 4% to 10.9%. Tax brackets and rates depend on taxable income, adjusted gross income and filing status. Residency status also determines what’s taxable.
These rates apply to income earned in 2023 that is reported on tax returns due in 2024.
If your New York state AGI is $107,650 or less, and your NYS taxable income is less than $65,000, use the New York City tax tables.
If your New York state AGI is $107,650 or less, and your taxable income is $65,000 or more, use the tax tables below.
NY state income tax: Single and married filing separately
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
4% | $0 to $8,500. | 4% of taxable income. |
4.5% | $8,501 to $11,700. | $340 plus 4.5% of the amount over $8,500. |
5.25% | $11,701 to $13,900. | $484 plus 5.25% of the amount over $11,700. |
5.5% | $13,901 to $80,650. | $600 plus 5.5% of the amount over $13,900. |
6% | $80,651 to $215,400. | $4,271 plus 6% of the amount over $80,650. |
6.85% | $215,401 to $1,077,550. | $12,356 plus 6.85% of the amount over $215,400. |
9.65% | $1,077,551 to $5,000,000. | $71,413 plus 9.65% of the amount over $1,077,550. |
10.3% | $5,000,001 to $25,000,000. | $449,929 plus 10.3% of the amount over $5,000,000. |
10.9% | $25,000,001 and over. | $2,509,929 plus 10.9% of the amount over $25,000,000. |
NY state income tax: Married filing jointly or qualifying widow(er)
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
4% | $0 to $17,150. | 4% of taxable income. |
4.5% | $17,151 to $23,600. | $686 plus 4.5% of the amount over $17,150. |
5.25% | $23,601 to $27,900. | $976 plus 5.25% of the amount over $23,600. |
5.5% | $27,901 to $161,550. | $1,202 plus 5.5% of the amount over $27,900. |
6% | $161,551 to $323,200. | $8,553 plus 6% of the amount over $161,550. |
6.85% | $323,201 to $2,155,350. | $18,252 plus 6.85% of the amount over $323,200. |
9.65% | $2,155,351 to $5,000,000. | $143,754 plus 9.65% of the amount over $2,155,350. |
10.3% | $5,000,001 to $25,000,000. | $418,263 plus 10.3% of the amount over $5,000,000. |
10.9% | $25,000,001 and over. | $2,478,263 plus 10.9% of the amount over $25,000,000. |
NY state income tax: Head of household
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
4% | $0 to $12,800. | 4% of taxable income. |
4.5% | $12,801 to $17,650. | $512 plus 4.5% of the amount over $12,800. |
5.25% | $17,651 to $20,900. | $730 plus 5.25% of the amount over $17,650. |
5.5% | $20,901 to $107,650. | $901 plus 5.5% of the amount over $20,900. |
6% | $107,651 to $269,300. | $5,672 plus 6% of the amount over $107,650. |
6.85% | $269,301 to $1,616,450. | $15,371 plus 6.85% of the amount over $269,300. |
9.65% | $1,616,451 to $5,000,000. | $107,651 plus 9.65% of the amount over $1,616,450. |
10.3% | $5,000,001 to $25,000,000. | $434,163 plus 10.3% of the amount over $5,000,000. |
10.9% | $25,000,001 and over. | $2,494,163 plus 10.9% of the amount over $25,000,000. |
Source: New York State Department of Taxation and Finance.
New York state supplemental income tax
For high-earning New Yorkers with an adjusted gross income above $107,650, the computation of New York state taxes can be a little trickier than simply finding your taxable bracket and glancing at the "taxes owed" column. That’s because New York state brought back a supplemental tax on high-earning individuals in 2021, which in some cases can also amount to an almost flat tax on all earnings rather than just a portion of earnings.
In many instances, the recapture tax will ask the taxpayer to "add back the savings from those lower tax brackets, which leaves many taxpayers at, or very close to, a flat marginal rate," Chris Whalen, a CPA based in Red Bank, New Jersey, said in an email interview.
For these individuals, ”the tax computation is not based on the former rate schedule anymore; it's an individual tax computation system," says Andrew Wright, a New York City-based tax attorney at Hodgson Russ.
There are several worksheets on the NYS Department of Revenue's website that can help you calculate the supplemental tax, and good tax software should be able to complete the calculations as well.
And remember, determining a tax bill can be complicated. There are many factors, including tax credits and deductions, that can influence the final number. Software or a tax pro, such as a local CPA, can also help you to finalize your return if needed.
Ready to file? Review our top picks for tax software
When are New York state income taxes due?
New York state income tax returns for 2023 are due by April 15, 2024, or Oct. 15, 2024, with a tax extension.
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Do I have to pay New York state income tax?
Generally, you have to file a New York state tax return if:
You’re a New York resident and you’re required to file a federal tax return or your federal gross income plus New York additions was more than $4,000 ($3,100 if you’re single and someone can claim you as a tax dependent).
You’re not a New York resident but got income from a source in New York during the tax year.
If you’re not a resident of New York, but your primary workplace is there, your days telecommuting are still considered days worked in New York unless your employer established an office at your telecommuting location. Generally, you will continue to owe New York state income tax on income earned while telecommuting.
» MORE: See what federal tax bracket you’re in
What is New York state's standard deduction?
The standard deduction allows taxpayers to reduce their taxable income by a fixed amount. The New York state standard deductions for tax year 2023 (taxes filed in 2024) are:
Single: $8,000.
Single (claimed as dependent): $3,100.
Married filing jointly or surviving spouse: $16,050.
Married filing separately: $8,000.
Head of household: $11,200.
Am I a resident for New York state income tax purposes?
There are three types of residency statuses when it comes to New York state tax. They determine what portion of your income the state will tax.
If your New York residency type is ... | … New York taxes this part of your income |
|---|---|
Resident | All income from all sources inside and outside New York |
Part-year resident | All income received while a resident, plus income from New York sources while a nonresident |
Nonresident | Income from New York sources if your adjusted gross income is higher than your New York standard deduction |
» MORE: Track the status of your state tax refund
Resident status rules
In general, you’re a resident of New York for tax purposes if your permanent home is there (your “domicile”), or if you leased or owned a place there (a “place of abode”) and spent 184 days or more in New York state during the tax year.
There are special rules for people who were in a foreign country for at least 450 of 548 consecutive days. (You can see the rules here for how New York determines residency status.)
Where you vote, where your driver’s license and registration are issued, or where your will is are not primary factors in establishing domicile. It’s more about where your stuff is and where you spend your time.
You file Form IT-201. You may have extra paperwork if you live in New York City or Yonkers, because those cities assess local income tax on top of state tax.
Part-year resident status rules
Generally, you’re a part-year resident of New York if you were a nonresident for some of the tax year. This is often the case for people who moved to New York from another state or left New York for another state in the middle of the year.
If you’re a part-year resident, you pay New York state tax on all income you received during the part of the tax year you were a resident of New York, plus on income from New York sources while you were a nonresident.
You file Form IT-203. You may have extra paperwork if you were living in New York City or Yonkers, since those cities assess local income tax on top of state tax.
Nonresident status rules
Nonresidents still may have to pay New York state tax on income they receive from New York sources. This means you may need to file a New York state tax return even if you live in another state but made money from:
Services performed in New York.
Rent from real estate you own in New York.
The sale or transfer of real estate in New York.
Income from a New York business, trade or profession.
Lottery winnings in the state if over $5,000.
If these apply to you, you would file Form IT-203.
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What is New York City's tax rate?
Residents of New York City are subject to additional taxes atop of what they owe to New York state. For the 2023 tax year (taxes filed in 2024), NYC tax rates are 3.078%, 3.762%, 3.819% and 3.876%.
Similar to New York state, how you calculate your New York City taxes depends on your income. And again, keep in mind that your final tax bill will also be influenced by other factors, including credits and deductions you may qualify for.
If your New York City taxable income is less than $65,000, use the New York City tax tables.
If your New York City taxable income is $65,000 or more, use the tax rate schedule below.
NYC tax rate schedule
Single and married filing separately
New York City taxable income | NYC tax owed |
|---|---|
$0-$12,000. | 3.078% of NYC taxable income. |
$12,001-$25,000. | 3.762% of the amount over $12,000, plus $369. |
$25,001-$50,000. | 3.819% of the amount over $25,000, plus $858. |
$50,001 and over. | 3.876% of the amount over $50,000, plus $1,813. |
Married filing jointly or qualifying widow(er)
New York City taxable income | NYC tax owed |
|---|---|
$0-$21,600. | 3.078% of NYC taxable income. |
$21,601-$45,000. | 3.762% of the amount over $21,600, plus $665. |
$45,001-$90,000. | 3.819% of the amount over $45,000, plus $1,545. |
$90,001 and over. | 3.876% of the amount over $90,000, plus $3,264. |
Head of household
New York City taxable income | NYC tax owed |
|---|---|
$0-$14,400. | 3.078% of NYC taxable income. |
$14,401-$30,000. | 3.762% of the amount over $14,400, plus $443. |
$30,001-$60,000. | 3.819% of the amount over $30,000, plus $1,030. |
$60,001 and over. | 3.876% of the amount over $60,000, plus $2,176. |
Source: New York State Department of Taxation and Finance.
» MORE: What is NYC's sales tax rate and who pays?
6 things to know about New York state income tax
New York’s tax filing deadline generally follows the federal tax deadline.
Paid tax software will handle your state tax return (though sometimes for an extra fee). If you're eligible, some Free File programs also handle state returns.
Wondering where your New York state income tax refund is? Good news: You can check the status of your state tax refund online.
New York is particular about the terms “place of abode” and “domicile.” In general, a “place of abode” is any dwelling; a “domicile” is your primary residence, and you can have only one.
If you can’t afford your tax bill and owe $20,000 or less, New York offers payment plans. Typically, you get three years to pay your bill.
You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.
