New York Paycheck Calculator 2026
New York State has graduated income tax rates up to 10.9% for high earners. New York City residents pay an additional 3.078%–3.876% city income tax. Yonkers residents pay a 1.477% surcharge on their NY state tax. Outside NYC/Yonkers, no local income tax applies.
New York tax breakdown — what you need to know
Key facts about New York state, local, and federal taxes for 2026.
New York State brackets (2026)
NY state income tax runs from 4% on the first $17,150 (single) to 10.9% on income over $25 million. For most workers, rates of 6.85% (up to $215,400 single) or 9.65% (up to $1,077,550) are most relevant.
NYC city income tax
NYC residents pay an additional 3.078%–3.876% city tax. The rates are graduated: 3.078% on income under $21,600, rising to 3.876% above $90,000 (single). This is one of the highest city income taxes in the country.
Yonkers surcharge
Yonkers residents pay a 1.477% surcharge calculated as a percentage of their NY state income tax liability — not directly on wages. Non-residents who work in Yonkers pay a 0.50% earnings tax on wages earned there.
MTA Payroll Tax
Employers and self-employed workers in the 12-county MTA region (including NYC, Nassau, Suffolk, Westchester) pay a Metropolitan Commuter Transportation Mobility Tax (MCTMT) of 0.34% on wages over $312,500/quarter. This is usually an employer cost, not employee withholding.
New York local income tax rates
Source: state revenue departments and municipal ordinances. Rates effective 2026.
| Locality | Rate | Who pays |
|---|---|---|
| New York City | 3.078%–3.876% | NYC residents only |
| Yonkers (resident) | 1.477% of NY state tax | Yonkers residents |
| Yonkers (non-resident) | 0.50% of wages | Non-residents working in Yonkers |
| Rest of NY State | 0% | No additional local tax |