New York State Income Tax: Rates and Brackets for 2023-2024
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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%. High-earning New Yorkers with an adjusted gross income (AGI) over $107,650 are also required to pay a supplemental tax.
The state tax rates and brackets below apply to taxable income earned in 2023, which is reported on tax returns that were due April 15, 2024.
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. |
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. |
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. |
Note: If your 2023 New York state AGI was $107,650 or less, and your NYS taxable income was less than $65,000, use the New York state tax tables instead.
The supplemental income tax imposed on high-earning New Yorkers can, in some cases, amount to an almost flat tax on all earnings rather than just a portion of earnings. You can calculate 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 2023 were due by April 15, 2024, or are due Oct. 15, 2024, with a tax extension.
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.
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 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 you're a resident, you are taxed on income from all sources inside and outside New York.
If you're a part-year resident, you are taxed on income received while a resident, plus income from New York sources while a nonresident.
If you're a nonresident, you are taxed on income from New York sources if your adjusted gross income is higher than your New York standard deduction.
New York City income tax rates
New York City tax rates are 3.078%, 3.762%, 3.819% and 3.876% for the 2023 tax year (taxes filed in 2024). 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 2023, use the New York City tax tables instead.
4 things to know about New York state income tax
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.
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.
