NYC Income Tax Calculator

See how much New York City income tax you'll owe on your wages in 2026 — alongside New York State and federal tax — with the city brackets applied to your income.

NYC 3.078%–3.876%NY State bracketsFederal + FICA

Annual wages / salary

Filing status

Pre-tax 401(k) / HSA per year

Dependents

Annual tax on wages using the 2026 New York State and federal rate schedules and standard deductions. Credits, itemized deductions and other income are not included — this estimates your tax bill, not your paycheck withholding.

Estimated New York City income tax

$2,860

3.4% of income · plus $3,993 New York State tax

Federal income tax22% bracket: $9,870
New York State income tax5.40% top rate on your income: $3,993
New York City resident tax3.876% top rate on your income: $2,860
Social Security + Medicare7.65% (payroll): $6,503
Total tax: $23,225 (27.3%)
Left after tax: $61,775

New York State brackets on your income

Bracket	Rate	Income taxed	Tax
$0–$8,500	3.90%	$8,500	$332
$8,500–$11,700	4.40%	$3,200	$141
$11,700–$13,900	5.15%	$2,200	$113
$13,900–$80,650	5.40%	$63,100	$3,407

NYC income tax by salary

Single filer, NYC resident, wages only, 2026 standard deduction.

Income	NYC tax	NY State tax	Federal tax	FICA	Total rate
$50,000	$1,508	$2,103	$3,820	$3,825	22.5%
$75,000	$2,472	$3,453	$7,670	$5,738	25.8%
$100,000	$3,441	$4,860	$13,170	$7,650	29.1%
$150,000	$5,379	$7,810	$24,734	$11,475	32.9%
$250,000	$9,255	$13,962	$51,304	$15,514	36.0%

2026 New York City tax rates

Rate	Single	Married filing jointly	Head of household
3.078%	over $0	over $0	over $0
3.762%	over $12,000	over $21,600	over $14,400
3.819%	over $25,000	over $45,000	over $30,000
3.876%	over $50,000	over $90,000	over $60,000

How NYC tax fits with state and federal tax

New Yorkers in the five boroughs file one state return (IT-201) that computes both New York State and New York City tax on the same taxable income. New York State rates for 2026 start at 3.9% and reach 10.9% at the very top; the city adds up to 3.876%. Federal income tax is separate.

This is the annual tax bill view. To see what is withheld from each paycheck, use the NYC paycheck calculator; to plan around a target take-home, try the NYC salary calculator.

Not modeled: New York's tax-benefit recapture for higher incomes, itemized deductions, NYC household and school tax credits, and non-wage income.

Frequently asked questions

What is the NYC income tax rate for 2026?+

New York City residents pay 3.078% to 3.876% on New York taxable income. For single filers the top 3.876% rate starts at $50,000 of taxable income; for married couples filing jointly at $90,000.

How much NYC tax do I pay on $100,000?+

About $3,441 in New York City tax for a single filer, plus about $4,860 New York State tax and $13,170 federal income tax.

Do non-residents pay NYC income tax?+

No. NYC income tax applies only to residents of the five boroughs (and part-year residents for the time they lived there). Commuters from New Jersey, Long Island or Westchester don't pay it.

Is NYC tax calculated on the same income as NY State tax?+

Yes — NYC resident tax uses your New York taxable income, after the New York standard deduction ($8,000 single, $16,050 married jointly) and $1,000 per dependent.

Are there NYC tax credits?+

Yes: the NYC household credit, the NYC school tax credit and the NYC earned income credit, mostly for lower incomes. They aren't included in this estimate.