How your paycheck is taxed in New York
A New York paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and state income tax of 4% to 10.9%. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. New York applies a tax benefit recapture above $107,650 of income that gradually phases out the lower brackets, so high earners effectively pay a flat rate; it is not modeled. New York has one of the lowest standard deductions of any state with an income tax ($8,000 single).
New York's table is based on the 2025 schedule and is marked estimated; see the notes below for what may differ in 2026.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - New York income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. New York taxable income is wages minus the state standard deduction.
New York income tax brackets for 2026
New York's FY2026 budget cuts the five lowest rates by 0.1 percentage point for 2026 (for example 4% becomes 3.9%) and again for 2027. The 2025 schedule is shown here because the 2026 withholding tables had not been published when this table was built, so the record is marked estimated. Actual 2026 tax will be slightly lower than shown for incomes under about $215,000. Brackets apply to New York taxable income, which is wages after the $8,000 (single) or $16,050 (joint) standard deduction.
| Rate | Single taxable income |
|---|---|
| 4% | $0 to $8,500 |
| 4.5% | $8,500 to $11,700 |
| 5.25% | $11,700 to $13,900 |
| 5.5% | $13,900 to $80,650 |
| 6% | $80,650 to $215,400 |
| 6.85% | $215,400 to $1,077,550 |
| 9.65% | $1,077,550 to $5,000,000 |
| 10.3% | $5,000,000 to $25,000,000 |
| 10.9% | Over $25,000,000 |
| Rate | Married filing jointly taxable income |
|---|---|
| 4% | $0 to $17,150 |
| 4.5% | $17,150 to $23,600 |
| 5.25% | $23,600 to $27,900 |
| 5.5% | $27,900 to $161,550 |
| 6% | $161,550 to $323,200 |
| 6.85% | $323,200 to $2,155,350 |
| 9.65% | $2,155,350 to $5,000,000 |
| 10.3% | $5,000,000 to $25,000,000 |
| 10.9% | Over $25,000,000 |
Local taxes in New York
New York City residents pay an additional city income tax of 3.078% to 3.876%, and Yonkers residents pay a surcharge of 16.75% of their state tax. Both are withheld with state tax. Local taxes are not included in the estimate above; check your pay stub for a city or county line and subtract it from the net pay shown.
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the New York rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and New York tax on $67,000 of state taxable income is $3,520.00. Net pay is $58,072.50 a year, or $2,233.56 every two weeks.
| Salary | Federal tax | Social Security | Medicare | New York tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $2,145 | $40,210 | $1,546.54 |
| $75,000 | $7,670 | $4,650 | $1,088 | $3,520 | $58,073 | $2,233.56 |
| $100,000 | $13,170 | $6,200 | $1,450 | $4,952 | $74,228 | $2,854.93 |
Effective total tax rates in these examples run from 19.6% at $50,000 to 25.8% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide, and New York's joint brackets are wider too.
How the New York brackets apply to $75,000
State taxable income for the single $75,000 example is $67,000. Each slice is taxed at its own rate and the pieces are added up, so the marginal rate (5.5%) is higher than the average rate on all wages (4.69%).
| Bracket | Income in bracket | Tax |
|---|---|---|
| 4% | $8,500 | $340.00 |
| 4.5% | $3,200 | $144.00 |
| 5.25% | $2,200 | $115.50 |
| 5.5% | $53,100 | $2,920.50 |
| Total New York tax | $3,520.00 |
Hourly pay in New York
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and New York tax $32.37, leaving $652.36 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and New York tax is $2,909.75 instead of $3,520.00. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $61,712.75 a year, or $2,373.57 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.