NYC Income Tax Calculator 2026 — City + State + Federal
Calculate New York City income tax (4 brackets, 3.078%–3.876%) plus NY State tax and federal tax. See your combined NYC tax burden and effective rates.
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Federal AGI with NY adjustments $0
Total Tax (City + State + Federal)
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NYC City Tax
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NY State Tax
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Federal Tax
NYC Tax Breakdown
| Tax Layer | Taxable Income | Tax Calculated | Effective Rate |
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How NYC Income Tax is Calculated
New York City residents pay income tax at the city level in addition to both state and federal tax. The city tax uses a progressive bracket structure with four rates. Unlike most local income taxes which are flat, NYC's brackets mean low-income residents pay proportionally less.
NYC Tax Brackets (2026, Single)
3.078% on first $12,000
3.762% on $12,001 to $25,000
3.819% on $25,001 to $50,000
3.876% on income above $50,000
NY State Brackets (2026, Single)
4.00% on first $17,150
4.50% on $17,151 to $23,600
5.25% on $23,601 to $27,900
5.50% on $27,901 to $161,550
6.00% on $161,551 to $323,200
6.85% on $323,201 to $2,155,350
9.65% on $2,155,351 to $5,000,000
10.30% on $5,000,001 to $25,000,000
10.90% on above $25,000,000
Example
Single NYC resident, $100,000 taxable income:
NYC city tax: 3.078% × $12K + 3.762% × $13K + 3.819% × $25K + 3.876% × $50K = $3,523
NY State tax: progressive brackets = approx. $5,472
Federal tax: standard deduction $16,100, taxable $83,900 = approx. $14,321
Total combined: $23,316 (23.3% effective rate)
NYC city tax: 3.078% × $12K + 3.762% × $13K + 3.819% × $25K + 3.876% × $50K = $3,523
NY State tax: progressive brackets = approx. $5,472
Federal tax: standard deduction $16,100, taxable $83,900 = approx. $14,321
Total combined: $23,316 (23.3% effective rate)
Extended
NYC vs Yonkers vs NJ Commuter Comparison
Compare total tax burden for NYC residents, Yonkers residents, and NJ commuters at the same income
Compare total tax burden for the same income as a NYC resident, Yonkers resident, or NJ commuter working in NYC.
| Scenario | City/Local Tax | State Tax | Federal Tax | Total | Effective Rate |
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Note: NJ commuter scenario uses NJ state tax rates and NJ credit for NY state taxes paid. Figures are approximations for comparison purposes.
Frequently Asked Questions
How does New York City income tax work?
New York City imposes its own income tax on residents that is separate from and in addition to New York State income tax. NYC has four tax brackets ranging from 3.078% to 3.876%. These rates apply to your NYC taxable income, which is generally the same as your federal adjusted gross income with certain modifications. NYC tax is paid on your New York State tax return (Form IT-201).
What are the 2026 NYC income tax brackets?
For single filers in 2026: 3.078% on income $0–$12,000; 3.762% on $12,001–$25,000; 3.819% on $25,001–$50,000; and 3.876% on income above $50,000. Married filing jointly brackets are approximately double these thresholds. These rates apply only to NYC residents — if you live outside NYC but work there, you do not pay NYC income tax (though NY State tax still applies).
What is the difference between NYC tax and NY State tax?
NY State tax has seven brackets ranging from 4% to 10.9% (for incomes above $25 million). NYC tax is an additional city-level tax on top of state tax, with its own four-bracket structure. If you live in NYC, you pay both. If you live in Yonkers, you pay NY State tax plus a Yonkers surcharge (16.75% of your NY State tax liability) instead of NYC tax.
Do I owe NYC tax if I work in the city but live in New Jersey?
No. NYC income tax applies only to residents — people whose domicile is NYC. If you live in New Jersey, Connecticut, or elsewhere and commute to work in NYC, you do not pay NYC city tax. However, you pay NJ state income tax on your NYC wages, and you may claim a credit on your NJ return for taxes paid to New York State (but not for NYC tax, since you did not pay it).
What is the NYC school tax credit and who qualifies?
The NYC School Tax Credit is a small credit available to NYC residents who are not claimed as a dependent on another return. For tax year 2026, the credit is $63 for single filers with income under $250,000, or $125 for married filing jointly under $250,000. This credit directly reduces your NYC tax liability (not just your taxable income) and is nonrefundable.