New York State Income Tax Calculator (2025)
Enter your gross income, filing status, and location to instantly compute your 2025 New York State income tax, New York City resident tax, and Yonkers surcharge. The calculator shows your effective rate, marginal rate, a full tax breakdown, and your estimated take-home pay after all New York taxes.
How New York State income tax works
New York State taxes resident income using nine progressive brackets for tax year 2025. The lowest rate is 4% on the first dollars of taxable income, rising to 10.9% on income above $25 million. Taxable income is your gross income minus your standard or itemized deduction and any above-the-line deductions such as 401(k) or IRA contributions. Each bracket rate applies only to the slice of income within that range, so a marginal rate of 6.85% does not mean you owe 6.85% on everything you earn. Your effective rate, which is what you actually pay as a percentage of gross income, is always lower than your marginal rate. For 2025, the standard deduction is $8,000 for single filers, $16,050 for married couples filing jointly, $11,200 for heads of household, and $8,000 for married filers who file separately.
New York City and Yonkers local income tax
New York City levies its own progressive income tax on top of the state tax. City rates range from 3.078% on the first dollars of taxable income to 3.876% for income above $50,000 (single filers). Married couples filing jointly face a top city rate on income above $90,000, and heads of household above $60,000. Yonkers uses a different approach: residents pay a surcharge equal to 16.75% of their net New York State income tax, while Yonkers non-residents who earn wages within the city pay a flat 0.50% earnings tax on those wages. If you live elsewhere in New York State outside NYC or Yonkers, no local income tax applies at the state level, although some counties impose a modest local tax collected separately.
What this calculator includes and what it does not
This tool computes New York State income tax and NYC or Yonkers local income tax for tax year 2025. It applies the standard or itemized deduction for your filing status and any pre-tax deductions you enter. It does not compute federal income tax, Social Security tax (6.2% up to the wage base), Medicare tax (1.45%, plus 0.9% above $200,000), or the New York State Metropolitan Commuter Transportation Mobility Tax (MCTMT). It also does not model the high-income tax recapture that applies when New York adjusted gross income exceeds $107,650, which effectively phases out lower-bracket benefits and can slightly raise the effective rate shown here. For a complete picture of your tax liability, pair these results with a federal tax estimate.
Tips for reducing your New York State tax bill
The most direct way to lower your New York taxable income is to maximize contributions to pre-tax retirement accounts. Contributions to a traditional 401(k) or 403(b) up to the IRS limit ($23,500 for 2025, or $31,000 if you are 50 or older) reduce your state taxable income dollar for dollar. Traditional IRA contributions (up to $7,000, or $8,000 if 50+) are deductible at the state level for most filers. If you are self-employed, a SEP-IRA or Solo 401(k) can shelter an even larger amount. New York also exempts some pension and Social Security income for qualifying retirees, offers a college tuition credit or deduction, and provides an Earned Income Tax Credit equal to 30% of the federal EITC for low-to-moderate income earners.
2025 New York State income tax brackets (single filers)
| Taxable income (single) | NY State rate |
|---|---|
| $0 - $8,500 | 4.00% |
| $8,501 - $11,700 | 4.50% |
| $11,701 - $13,900 | 5.25% |
| $13,901 - $80,650 | 5.50% |
| $80,651 - $215,400 | 6.00% |
| $215,401 - $1,077,550 | 6.85% |
| $1,077,551 - $5,000,000 | 9.65% |
| $5,000,001 - $25,000,000 | 10.30% |
| Over $25,000,000 | 10.90% |
Marginal rates apply only to the income within each bracket, not to total income. Thresholds differ for other filing statuses.
Frequently asked questions
What is the New York State income tax rate for 2025?
New York has nine progressive tax brackets for 2025, with rates from 4% on the first $8,500 of taxable income (for single filers) up to 10.9% on income above $25 million. Most middle-income earners fall into the 5.5% or 6% brackets. Your effective rate, the share of gross income you actually pay, will be lower than your marginal bracket rate because lower brackets apply to the first portions of your income.
Do I have to pay New York City income tax?
Only if you are a full-year or part-year resident of New York City. NYC levies its own progressive income tax with four rates ranging from 3.078% to 3.876%, applied to the same taxable income used for state purposes. If you live in Yonkers, you owe a Yonkers resident surcharge of 16.75% of your net state tax instead. Non-residents who work in NYC or Yonkers but live elsewhere do not owe the NYC resident tax.
What is the standard deduction in New York for 2025?
The 2025 New York standard deductions are $8,000 for single filers and married filers who file separately, $16,050 for married couples filing jointly (and qualifying surviving spouses), and $11,200 for heads of household. New York standard deductions are considerably lower than the federal ones, which means more of your income is taxable at the state level even if you take the standard deduction on both returns.
How is the Yonkers resident surcharge calculated?
Yonkers residents pay a surcharge of 16.75% of their net New York State income tax (the state tax after any credits). So if your state income tax is $3,000, your Yonkers surcharge is $3,000 x 0.1675, or $502.50. Non-residents who earn wages in Yonkers instead pay a flat 0.50% earnings tax on those Yonkers wages only.
Does New York tax Social Security and retirement income?
New York does not tax Social Security benefits. It also fully exempts pension and annuity income from the New York State and City retirement systems, and federal pension income, from state tax. Private pension income up to $20,000 per year is exempt for those aged 59.5 or older. Social Security and qualifying pension income are excluded from this calculator because they are not subject to New York income tax.
What happens for high-income earners above $107,650 in New York?
If your New York adjusted gross income (not just taxable income) exceeds $107,650, New York applies a supplemental tax computation that gradually phases out the benefit of lower tax brackets. This can make your effective rate closer to the flat top-bracket rate for very high earners. This calculator applies standard bracket math without the supplemental recapture, so for incomes well above $215,400 the result here may slightly understate your actual liability.
Are 401(k) and IRA contributions deductible in New York?
Yes. New York generally conforms to federal treatment, so traditional 401(k) and similar employer-plan contributions reduce your W-2 wages before reaching New York, and traditional IRA deductions that are allowed federally are also allowed at the state level. Roth contributions, however, do not reduce taxable income. Entering your pre-tax contributions in the "Other pre-tax deductions" field will lower your NY taxable income in this calculator.