Overview of New York Taxes: New York is generally known for high taxes. In parts of the state, like New York City, all types of taxes are even higher.
Your 2025 Estimated State Income Tax:
Breakdown of Your Income Taxes
Your Annual Take-Home Pay
About This Calculator
Our income tax calculator calculates your federal, state and local taxes based on several key inputs: your household income, location, filing status and number of personal exemptions.
How Income Taxes Are Calculated
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First, we calculate your adjusted gross income (AGI) by taking your total household income and reducing it by certain items such as contributions to your 401(k).
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Next, from AGI we subtract exemptions and deductions (either itemized or standard) to get your taxable income. Exemptions can be claimed for each taxpayer.
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Based on your filing status, your taxable income is then applied to the tax brackets to calculate your federal income taxes owed for the year.
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Your location will determine whether you owe local and / or state taxes.
When Do We Update? - We check for any updates to the latest tax rates and regulations annually.
Customer Service - If you would like to leave any feedback, feel free to email info@smartasset.com.
Assumptions
Deductions
- "Other Pre-Tax Deductions" are not used to calculate state taxable income.
Credits
- The only federal credit automatically calculated is the Savers Credit, depending on your eligibility.
- We do not apply any refundable credits, like the Child Tax Credit or Earned Income Tax Credit (EITC).
- We do not apply state credits in our calculations.
Itemized Deductions
- If itemizing at the federal level, you may need to itemize at the state level too. Some states don't allow itemized deductions, which is accounted for in our calculations.
- When calculating the SALT deduction for itemized deductions, we use state and local taxes, and we assume your MAGI.
- We assume that there is no cap to itemized deductions, if a state allows them.
- We do not categorize itemized deductions (such as medical expenses or mortgage interest), which could be subject to specific caps per state.
Local Tax
- Depending on the state, we calculate local taxes at the city level or county level. We do not include local taxes on school districts, metro areas or combine county and city taxes.
- With the exception of NYC, Yonkers, and Portland/Multnomah County, we assume local taxes are a flat tax on either state taxable income or gross income.
Actual results may vary based on individual circumstances and changes in tax laws or IRS regulations. Estimates provided by this calculator do not guarantee income tax amounts or rates. Past performance is not indicative of future results.
SmartAsset.com does not provide legal, tax, accounting or financial advice (except for referring users to third-party advisers registered or chartered as fiduciaries ("Adviser(s)") with a regulatory body in the United States). Articles, opinions and tools are for general informational purposes only and are not intended to provide specific advice or recommendations for any individual. Users should consult their accountant, tax advisor or legal professional to address their particular situation.
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Taxes in New York
New York State Tax Quick Facts
- State income tax: 4% – 10.9%
- NYC income tax: 3.078% – 3.876% (in addition to state tax)
- Sales tax: 4% – 20%
- Property tax: 1.45% median effective rate
- Gas tax: 24.87 cents per gallon of regular gasoline
For taxpayers in the state of New York, there’s New York City, and then there’s everywhere else. The state’s tax system combines a relatively low sales tax rate with an income tax system that leans heavily on high earners. Meanwhile, New York City also levies its own income taxes, which means residents of the Big Apple pay some of the nation’s highest local rates.
A financial advisor can help you understand how taxes fit into your overall financial goals. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
New York Income Taxes
New York State’s top marginal income tax rate of 10.9% is one of the highest in the country, but very few taxpayers pay that amount. The state applies taxes progressively (as does the federal government), with higher earners paying higher rates. For your 2025 taxes (which you’ll file in early 2026), only individuals making more than $25,000,000 pay the top rate, and earners in the next bracket pay 0.6% less. Joint filers face the same rates, with brackets approximately double those of single filers.
New York State Income Tax Brackets
| Rate | Single Filers | Married, Filing Jointly | Married, Filing Separately | Head of Household |
|---|---|---|---|---|
| 4.00% | $0 – $8,500 | $0 – $17,150 | $0 – $8,500 | $0 – $12,800 |
| 4.50% | $8,500 – $11,700 | $17,150 – $23,600 | $8,500 – $11,700 | $12,800 – $17,650 |
| 5.25% | $11,700 – $13,900 | $23,600 – $27,900 | $11,700 – $13,900 | $17,650 – $20,900 |
| 5.50% | $13,900 – $80,650 | $27,900 – $161,550 | $13,900 – $80,650 | $20,900 – $107,650 |
| 6.00% | $80,650 – $215,400 | $161,550 – $323,200 | $80,650 – $215,400 | $107,650 – $269,300 |
| 6.85% | $215,400 – $1,077,550 | $323,200 – $2,155,350 | $215,400 – $1,077,550 | $269,300 – $1,616,450 |
| 9.65% | $1,077,550 – $5,000,000 | $2,155,350 – $5,000,000 | $1,077,550 – $5,000,000 | $1,616,450 – $5,000,000 |
| 10.30% | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 |
| 10.90% | $25,000,000+ | $25,000,000+ | $25,000,000+ | $25,000,000+ |
New York City collects its own income taxes in addition to those collected by the state. The city’s tax rates range from 3.078% of taxable income to 3.876% for top earners. Below are the rates for New York City alone:
NYC Income Tax Brackets
| Rate | Single Filers | Married, Filing Jointly | Married, Filing Separately | Head of Household |
|---|---|---|---|---|
| 3.078% | $0 – $12,000 | $0 – $21,600 | $0 – $12,000 | $0 – $14,400 |
| 3.762% | $12,000 – $25,000 | $21,600 – $45,000 | $12,000 – $25,000 | $14,400 – $30,000 |
| 3.819% | $25,000 – $50,000 | $45,000 – $90,000 | $25,000 – $50,000 | $30,000 – $60,000 |
| 3.876% | $50,000+ | $90,000+ | $50,000+ | $60,000+ |
You’ll note that in our discussion of tax rates above that we used the term “taxable income.” This is different from actual income earned, because it accounts for tax deductions and exemptions. In New York, the standard deduction for a single earner is $8,000 ($16,050 for joint filers). This means that when calculating New York taxes, you should first subtract that amount from your income (unless you have itemized deductions of a greater amount).
New York Tax Credits
A tax credit reduces your income taxes by the full amount of the credit. So if you owe $5,000 in taxes and are eligible for a tax credit of $500, you only need to pay $4,500 total. There are numerous additional tax credits offered in the state of New York, many of which primarily benefit low income households.
Among the credits available are the Earned Income Tax Credit, which is worth up to 30% of the federal credit by the same name, depending on the taxpayer’s New York State taxable income and family size.
New York Sales Tax
At 4%, New York’s sales tax rate is one of the lowest statewide rates in the country. However, all counties collect additional surcharges on top of that 4% rate. This means that, depending on where you are, actual rates may be significantly higher than other parts of the country. The table below shows the total state and local sales tax rates for all New York counties.
Sales Tax Rates (Updated December 2025)
| County Name | Maximum Tax Rate |
|---|---|
| Albany County | 8% |
| Allegany County | 8.5% |
| Bronx County | 8.875% |
| Broome County | 8% |
| Cattaraugus County | 8.75% |
| Cayuga County | 8% |
| Chautauqua County | 8% |
| Chemung County | 8% |
| Chenango County | 8% |
| Clinton County | 8% |
| Columbia County | 8.125% |
| Cortland County | 8% |
| Delaware County | 8% |
| Dutchess County | 8.375% |
| Erie County | 8.75% |
| Essex County | 8% |
| Franklin County | 8% |
| Fulton County | 8.25% |
| Genesee County | 8.75% |
| Greene County | 8% |
| Hamilton County | 8.25% |
| Herkimer County | 8.75% |
| Jefferson County | 8% |
| Kings County | 8.875% |
| Lewis County | 8.75% |
| Livingston County | 8.5% |
| Madison County | 20% |
| Monroe County | 8% |
| Montgomery County | 8.25% |
| Nassau County | 8.875% |
| New York County | 8.875% |
| Niagara County | 8.75% |
| Oneida County | 17.5% |
| Onondaga County | 8% |
| Ontario County | 8% |
| Orange County | 8.375% |
| Orleans County | 8% |
| Oswego County | 8.75% |
| Otsego County | 8.25% |
| Putnam County | 8.375% |
| Queens County | 8.875% |
| Rensselaer County | 8% |
| Richmond County | 8.875% |
| Rockland County | 8.375% |
| Saratoga County | 8% |
| Schenectady County | 8% |
| Schoharie County | 8% |
| Schuyler County | 8% |
| Seneca County | 8% |
| St Lawrence County | 8% |
| Steuben County | 8.5% |
| Suffolk County | 8.75% |
| Sullivan County | 8.125% |
| Tioga County | 8% |
| Tompkins County | 8% |
| Ulster County | 8.125% |
| Warren County | 8% |
| Washington County | 8% |
| Wayne County | 8% |
| Westchester County | 8.875% |
| Wyoming County | 8.75% |
| Yates County | 8% |
Note that all five New York City counties (New York, Kings, Queens, Bronx and Richmond) are subject to the full city tax rate of 8.875%, the highest total rate in the state. That rate includes a 0.375% charge for the Metropolitan Commuter Transportation District, which supports the region’s transportation infrastructure.
Not all products are subject to sales taxes in New York. For example, food sold in grocery stores (except prepared and/or heated food) is generally exempt, and in New York City, clothing and footwear purchases up to $110 are also sales-tax free.
New York Tobacco Tax
On the other hand, many products face higher rates or additional charges. Cigarettes are subject to an excise tax of $4.35 per pack of 20, which is the highest state tax rate in the nation. In New York City, there is an additional $1.50 excise tax per pack of cigarettes.
New York Property Tax
Property taxes are assessed exclusively by counties and cities in New York State, which means that rates vary significantly from one place to the next. However, the state’s effective property tax rate (median tax bill as a percentage of the median home value) is 1.45%. The median home price in New York State is $449,800, which means the typical homeowner pays $6,542 per year in property taxes.
Regardless of where you live in the Empire State, if you are looking to refinance or purchase a property in New York with a mortgage, check out our guide to mortgages in New York. We’ve got details on average mortgage rates and other information about getting a mortgage in the Empire State. You can also use our New York property tax calculator to find out what you would pay in property taxes in New York.
New York Estate Tax
New York’s estate tax is based on a graduated rate scale, with tax rates increasing from 3.06% to 16% as the value of the estate grows. The exemption for the 2025 tax year is $7.16 million, which means that any bequeathed estate valued below that amount is not taxable.
New York Gasoline Tax
The Motor Fuel Excise Tax on gasoline in New York is 24.87 cents per gallon Furthermore, the Petroleum Business Tax (PBT) is paid by petroleum businesses for certain types of fuel and paid at different points in the distribution chain.
New York Capital Gains Tax
Capital gains in New York are taxed as normal income, according to the rates described above.
New York Alcohol Tax
Alcohol taxes in the Empire State are near the U.S. averages. Liquor is taxed at a rate of $6.44 per gallon, while beer is taxed at $0.19 per gallon.