About the NYC Income Tax Calculator
This NYC income tax calculator estimates the combined New York State and New York City personal income tax a full-year New York City resident owes for tax year 2026. Enter your filing status, New York adjusted gross income, any itemized deductions and the number of dependents, and it calculates state tax, city tax, the New York City school tax credits and your total, effective and marginal rates.
It uses the official 2026 rate schedules published in New York’s IT-2105 instructions, which reflect the rate cuts enacted in 2025 (the lowest five state rates fell by 0.1 point). City tax uses the four resident rates from 3.078% to 3.876%. Above $107,650 of AGI the calculator applies New York’s tax benefit recapture worksheets, which gradually tax all of your income at your top state rate, and above $25 million it applies the flat 10.9% rate.
The New York standard deduction ($8,000 single, $16,050 joint, $11,200 head of household) and $1,000 dependent exemption are applied automatically; enter New York itemized deductions if they are larger. The calculator includes the NYC school tax credit (fixed amount and rate reduction) but not the low-income household credits, the NYC income tax elimination credit, the Empire State child credit, earned income credits, Yonkers tax or federal tax.
With the default inputs, the total nys + nyc income tax is $8,035.17. Change any value above to recalculate instantly.
How to use the nyc income tax calculator
- 1Choose your New York filing status.
- 2Enter your New York adjusted gross income for 2026.
- 3Enter New York itemized deductions if they exceed the standard deduction, and your number of dependents.
- 4Read the combined total, then the state and city split and your marginal rate.
Formula and method
New York taxable income is NY AGI minus the larger of the standard or itemized deduction and $1,000 per dependent. State tax uses the 2026 schedules: 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3% and 10.9%. When AGI exceeds $107,650, New York’s tax computation worksheets add a recapture amount so that, once AGI is $50,000 above each threshold, all income is effectively taxed at the rate of your top bracket; above $25 million the whole of taxable income is taxed at 10.9%.
City tax applies the NYC resident schedule (3.078%, 3.762%, 3.819%, 3.876%) to the same taxable income. The refundable NYC school tax credit is $63 ($125 joint) when income is $250,000 or less, plus a rate-reduction amount of 0.171% on the first $12,000 ($21,600 joint, $14,400 head of household) and 0.228% above it, available when income is $500,000 or less.
- TI
- New York taxable income (same for state and city)
- AGI
- New York adjusted gross income
Worked examples
Single NYC resident, $100,000 AGI
After the $8,000 standard deduction, taxable income is $92,000. State tax is $4,191 + 5.9% of $11,350 = $4,860.65 and city tax is $1,813 + 3.876% of $42,000 = $3,440.92. School tax credits of $63 + $203.40 bring the total to $8,035.17, about 8.0% of AGI.
Single, $150,000 AGI (recapture phase-in)
The schedule tax on $142,000 is $7,810.65, but because AGI is over $107,650 the state phases toward a flat 5.9% ($8,378). AGI is 84.7% of the way through the $50,000 phase-in, adding $480.55 for state tax of $8,291.20. City tax is $5,378.92, and $380.40 of school credits leaves $13,289.72.
Married couple, $250,000 AGI, $30,000 itemized, 2 children
Taxable income is $250,000 − $30,000 − $2,000 = $218,000. Schedule tax is $11,721.55; AGI is more than $50,000 above $161,550, so the full $333 recapture base and $807 incremental benefit apply, giving $12,861.55. City tax is $8,225.28, less $609.79 of school credits.
Head of household, $1.2 million AGI
Taxable income of $1,188,800 sits in the 6.85% bracket. Schedule tax is $78,086.75 plus the full $787 recapture base and $2,559 incremental benefit, for $81,432.75 of state tax. City tax at 3.876% on most income is $45,928.29; no school credits apply above $500,000.
Frequently asked questions
What is the NYC income tax rate for 2026?+
New York City residents pay 3.078% on the first $12,000 of taxable income (single), 3.762% to $25,000, 3.819% to $50,000 and 3.876% above. Joint filers’ brackets are $21,600, $45,000 and $90,000; head of household brackets are $14,400, $30,000 and $60,000.
Do I pay NYC tax if I work in NYC but live elsewhere?+
No. New York City personal income tax applies only to residents of the five boroughs. Non-residents who work in the city pay New York State tax (as non-residents) but no city income tax.
What are the New York State tax rates for 2026?+
For 2026 the state rates are 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3% and 10.9%. The five lowest rates were cut by 0.1 percentage point starting in 2026 under Chapter 59 of the Laws of 2025.
What is New York’s tax benefit recapture?+
Once New York AGI passes $107,650, special worksheets gradually take back the benefit of the lower brackets, so high earners end up paying their top bracket rate on all taxable income. The phase-in for each tier runs over $50,000 of AGI.
What is the NYC school tax credit?+
It is a refundable credit with two parts: a fixed amount of $63 ($125 for joint filers) if income is $250,000 or less, and a rate-reduction amount based on city taxable income for incomes of $500,000 or less.
Is NYC tax deductible on my federal return?+
State and local income taxes are deductible on Schedule A as part of the SALT deduction, which for 2026 is capped at $40,400 ($20,200 if married filing separately) and phases down for incomes above $505,000.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.
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