NY Income Tax Calculator

Chapter 59 of the Laws of 2025 (Part A) cuts the bottom five rates by 0.1 point each for tax years beginning on or after 1 January 2026: 3.90% / 4.40% / 5.15% / 5.40% / 5.90%, with 6.85% / 9.65% / 10.3% / 10.9% unchanged; bracket edges are unchanged. NOT A PURE MARGINAL TABLE: New York prints base amounts rounded to the dollar ($332, $473, $586, $4,191, $12,141, $71,198, $449,714, $2,509,714 single; $669, $953, $1,174, $8,391, $17,928, $143,430, $417,939, $2,477,939 joint), so each bracket carries explicit `from` and `baseTaxUsd` fields and must be evaluated as base + rate x (income - from) for the matching band, exactly as IT-2105-I does; a pure marginal sum differs from the printed schedule by up to about a dollar (at $100,000 single: printed 4,191 + 5.9% x 19,350 = 5,332.65 versus marginal 5,331.75). Married filing separately uses the single schedule. The head-of-household schedule is not quoted in either pack and is left null; the 2025 baseline carries the 2025 head-of-household edges ($12,800 / $17,650 / $20,900 / $107,650 / $269,300 / $1,616,450), which are statutory and did not move, but the 2026 rates were not read for that schedule. RECAPTURE: taxpayers with New York AGI above $107,650 must use the tax computation (benefit recapture) worksheets rather than the schedule alone, so this table understates tax for higher earners. Standard deduction $8,000 single, $16,050 joint and qualifying surviving spouse, $8,000 separate, $11,200 head of household. New York City and Yonkers levy separate resident taxes; see localities.

An estimate from each state's published rate schedule. State credits, add-backs, part-year and non-resident apportionment, and local taxes other than New York City are not modelled. Check your state return or a tax professional before relying on it.