New York Income Tax Calculator 2026

New York income tax brackets for 2026

New York has nine income tax rates in 2026, from 3.9% to 10.9%. The bottom five were cut on January 1, 2026; the rates above 5.9% were left alone. For single filers the 5.9% bracket covers taxable income from $80,650 to $215,400, which is where most middle-income earners land.

Taxable income is New York AGI minus the New York standard deduction ($8,000 single, $16,050 joint, $11,200 head of household) or New York itemized deductions, minus $1,000 for each dependent. There is no personal exemption for yourself or your spouse.

Worked example: $100,000 single filer

A single filer with $100,000 of wages and no other adjustments has New York taxable income of $92,000:

• New York State tax: $4,860, or 4.86% of wages.
• Because New York AGI is under $107,650, the tax-benefit recapture does not apply. Above that level New York gradually takes back the benefit of the lower brackets, so high earners pay closer to their top rate on all income.
• A New York City resident would owe city tax in addition, calculated on a separate schedule.

Retirement income in New York

New York is relatively friendly to retirees. The rules that matter most:

• Social Security benefits included in federal AGI are subtracted in full.
• Pensions from New York State, New York local governments and the federal government (including the military) are fully excluded, regardless of your age.
• Other qualified pension and annuity income — including private pensions and IRA distributions — is excludable up to $20,000 per person age 59½ or older. Each spouse gets a separate $20,000, but an unused portion cannot be shifted to the other spouse.
• If you turn 59½ during the year, only payments received after that date qualify.

New York credits to look for

For 2026 and 2027 the Empire State Child Credit is up to $1,000 for each child under 4 and $500 for each child age 4 to 16. Other common credits include the New York State household credit (claimed directly on the return, no extra form), the college tuition credit or itemized deduction, and the New York State earned income credit. Noncustodial parents who pay child support through a support collection unit may qualify for a separate noncustodial EIC instead.

Residency and which form to file

Full-year residents file Form IT-201. Nonresidents and part-year residents file Form IT-203 and pay New York tax only on New York-source income for the nonresident period. You are a New York resident if New York is your domicile, or if you keep a permanent place of abode in the state for substantially all of the year and spend 184 days or more there. The return is due April 15.