NYC Income Tax Calculator
Calculate your New York City income tax for 2026. Enter your income to see the city resident tax (3.078% to 3.876%), New York State tax, federal tax and FICA, and how much you keep.
Free · No sign-up · Runs in your browser · Last reviewed November 2026
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About the NYC Income Tax Calculator
New York City is one of the few US cities with its own personal income tax. Residents pay it on top of New York State and federal income tax, at rates from 3.078% to 3.876%. This calculator shows the three layers of tax separately, using the 2026 federal brackets and the current New York State and City rate schedules.
How to use it
- Enter your annual income and choose your filing status.
- Choose whether you live in New York City, Yonkers or elsewhere in New York State, and add any pre-tax 401(k) or benefit deductions.
- Read your city tax, state tax, federal tax, total tax and take-home pay.
NYC income tax rates and brackets
New York City resident tax rates by New York State taxable income (income after the state standard deduction of $8,000 single or $16,050 married filing jointly):
| NYC rate | Single or married filing separately | Married filing jointly | Head of household |
|---|---|---|---|
| 3.078% | $0 to $12,000 | $0 to $21,600 | $0 to $14,400 |
| 3.762% | $12,000 to $25,000 | $21,600 to $45,000 | $14,400 to $30,000 |
| 3.819% | $25,000 to $50,000 | $45,000 to $90,000 | $30,000 to $60,000 |
| 3.876% | Over $50,000 | Over $90,000 | Over $60,000 |
NYC income tax by salary (2026)
Single New York City resident, standard deductions, no other income:
| Salary | NYC income tax | NYC tax % of salary | NY State tax | Federal income tax | FICA | Take-home / year |
|---|---|---|---|---|---|---|
| $30,000 | $746 | 2.49% | $1,023 | $1,420 | $2,295 | $24,516 |
| $40,000 | $1,126 | 2.81% | $1,563 | $2,620 | $3,060 | $31,631 |
| $50,000 | $1,508 | 3.02% | $2,103 | $3,820 | $3,825 | $38,744 |
| $60,000 | $1,891 | 3.15% | $2,643 | $5,020 | $4,590 | $45,856 |
| $75,000 | $2,472 | 3.30% | $3,453 | $7,670 | $5,738 | $55,667 |
| $100,000 | $3,441 | 3.44% | $4,860 | $13,170 | $7,650 | $70,879 |
| $125,000 | $4,410 | 3.53% | $6,335 | $18,734 | $9,562 | $85,959 |
| $150,000 | $5,379 | 3.59% | $7,810 | $24,734 | $11,475 | $100,602 |
| $200,000 | $7,317 | 3.66% | $10,760 | $36,734 | $14,339 | $130,850 |
| $250,000 | $9,255 | 3.70% | $13,962 | $51,304 | $15,514 | $159,964 |
| $300,000 | $11,193 | 3.73% | $17,387 | $68,134 | $16,689 | $186,596 |
| $500,000 | $18,945 | 3.79% | $31,087 | $138,134 | $21,389 | $290,444 |
| $1,000,000 | $38,325 | 3.83% | $65,337 | $320,000 | $33,139 | $543,198 |
How NYC income tax is calculated
The city tax uses the same taxable income as your New York State return. Example for a single resident earning $100,000: state taxable income is $100,000 − $8,000 = $92,000. City tax = 3.078% of the first $12,000 + 3.762% of the next $13,000 + 3.819% of the next $25,000 + 3.876% of the remaining $42,000 = $3,441.
For a per-paycheck view with hourly pay, use the NYC paycheck calculator; for the state only, the New York income tax calculator.
Who pays New York City income tax
- Full-year residents of Manhattan, Brooklyn, Queens, the Bronx and Staten Island pay on all their income.
- Part-year residents pay for the part of the year they lived in the city.
- Commuters who work in the city but live in New Jersey, Connecticut, Long Island or Westchester do not pay NYC income tax.
- Yonkers residents pay a 16.75% surcharge on their state tax instead.
Frequently asked questions
What is the NYC income tax rate in 2026?
New York City resident income tax has four rates: 3.078%, 3.762%, 3.819% and 3.876%. The top rate applies to taxable income over $50,000 for single filers and over $90,000 for married couples filing jointly.
How much is NYC tax on a $100,000 salary?
A single NYC resident earning $100,000 pays about $3,441 of New York City income tax, $4,860 of New York State income tax and $13,170 of federal income tax in 2026, and takes home about $70,879 after FICA.
Who has to pay NYC income tax?
Residents of the five boroughs (Manhattan, Brooklyn, Queens, the Bronx and Staten Island), including part-year residents for the months they live there. People who commute into the city but live elsewhere do not pay NYC personal income tax.
Is NYC income tax in addition to New York State tax?
Yes. City tax is calculated on your New York State taxable income and paid on the same state return (Form IT-201), on top of state tax of 3.9% to 10.9%. A high earner in NYC can face a combined state and city top rate of 14.776%.
Do Yonkers residents pay a city income tax?
Yes. Yonkers residents pay a surcharge of 16.75% of their New York State tax instead of the NYC tax.
How much NYC tax do I pay on $75,000?
About $2,472 a year for a single filer, which is 3.30% of gross pay, plus $3,453 of New York State tax.
Official sources
Last reviewed: November 2026. Estimate for planning only, not tax advice. Credits, itemized deductions and the high-income state recapture are not included.