New York State Income Tax Rates and Brackets (2024-2025)
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New York state tax brackets and rates depend on income, residency and filing status. People who live in New York City and Yonkers may have to pay local income taxes in addition to their state-level taxes.
New York state income tax rates
New York has nine income tax rates: the lowest rate is 4%, and the highest rate is 10.9%. The state tax rates and brackets below apply to taxable income earned in 2024, which is reported on tax returns that are due April 15, 2025. We've also included a full breakdown of the total taxes owed for single filers, joint filers, heads of household and those married filing separately below.
Note: If your 2024 New York state taxable income was less than $65,000, use the New York state tax tables instead. High-earning New Yorkers with an adjusted gross income (AGI) over $107,650 are also required to pay a supplemental tax, which requires additional worksheets.
Tax rate | Single; married filing separately | Married filing jointly; surviving spouse | Head of household |
|---|---|---|---|
4% | $0 to $8,500. | $0 to $17,150. | $0 to $12,800. |
4.5% | $8,501 to $11,700. | $17,151 to $23,600. | $12,801 to $17,650. |
5.25% | $11,701 to $13,900. | $23,601 to $27,900. | $17,651 to $20,900. |
5.5% | $13,901 to $80,650. | $27,901 to $161,550. | $20,901 to $107,650. |
6% | $80,651 to $215,400. | $161,551 to $323,200. | $107,651 to $269,300. |
6.85% | $215,401 to $1,077,550. | $323,201 to $2,155,350. | $269,301 to $1,616,450. |
9.65% | $1,077,551 to $5,000,000. | $2,155,351 to $5,000,000. | $1,616,451 to $5,000,000. |
10.3% | $5,000,001 to $25,000,000. | $5,000,001 to $25,000,000. | $5,000,001 to $25,000,000. |
10.9% | $25,000,001 and over. | $25,000,001 and over. | $25,000,001 and over. |
🤓 Nerdy Tip: For high-earning New Yorkers, 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, in 2021, New York state brought back a supplemental tax on high-earning individuals (adjusted gross income above $107,650), 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.
You can calculate the supplemental tax by reviewing the worksheets on the NYS Department of Revenue's website, and good tax software should be able to do the calculations as well.
» Ready to file? Review our top picks for tax software
When are New York state income taxes due?
New York’s tax filing deadline generally follows the federal tax deadline. Tax returns for 2024 are due by April 15, 2025.
Filers who request an extension by Tax Day have until Oct. 15, 2025, to file their return. However, an extension to file your return does not equal an extension to pay any tax due.
5.0
NerdWallet rating- Federal: $39 to $89. Free version available for simple Form 1040 returns only.
- State: $0 to $39 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Do I have to pay New York state income tax?
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.
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). Here are the other rules for different residency statuses:
What is New York'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 2024 (taxes filed in 2025) 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.
New York City income tax rates
New York City tax rates are 3.078%, 3.762%, 3.819% and 3.876% for the 2024 tax year (taxes filed in 2025). These are additional taxes NYC residents are subject to on top of what they owe to New York state.
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.
Note: If your New York City taxable income was less than $65,000 in 2024, use the New York City tax tables instead.
5.0
NerdWallet rating- Federal: $39 to $89. Free version available for simple Form 1040 returns only.
- State: $0 to $39 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
4 things to know about New York state income tax
Some people may be eligible to file their federal and New York state income taxes for free this year via the IRS' Direct File program. You can also check to see if you qualify for the IRS Free File program, which may cover a state return.
Wondering where your New York state income tax refund is? Good news: You can check the status of your state tax refund online.
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.
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