What is the New York City income tax rate for 2026?

For a single filer, 3.078% on the first $12,000 of taxable income, 3.762% up to $25,000, 3.819% up to $50,000 and 3.876% above that. Joint filers have wider bands: $21,600, $45,000 and $90,000. The rates are unchanged from 2025. The spring 2026 state budget extended them through tax year 2029.

How much New York City tax do I pay on $75,000?

$2,263 for a single filer in 2026. City tax is charged on the same $67,000 of taxable income as the state, which comes to $2,472 from the rate schedule. The school tax credit then takes off $209. That is on top of $3,453 of New York State income tax.

I work in Manhattan but live in New Jersey. Do I pay NYC tax?

No. It is a resident tax, and Form IT-201 calls it the "New York City resident tax". It depends on where you live, not where your office is. You still pay New York State tax on the wages you earn there, as a nonresident. Someone who lives in Brooklyn and works from home pays the city tax on all of their wages.

Is NYC tax taken out of my paycheck?

Yes. Your employer withholds it along with state tax, using the state's NYC withholding tables. Those tables use their own rates and a smaller allowance than the real tax, and they ignore the school tax credit, so they tend to take a little more than you owe. The excess comes back when you file.

What is the NYC school tax credit?

A refundable credit for city residents, in two parts. The first is a fixed $63 single or $125 joint, if your income is $250,000 or less. The second is 0.171% of city taxable income on the first band and 0.228% above it, if your income is $500,000 or less. On a $75,000 salary the two together are worth $209.

Does this cover Yonkers?

No. Yonkers is a separate city with its own surcharge on state tax, and this page covers the five boroughs only. Outside New York City and Yonkers, the New York State calculator is complete.

Is my data sent anywhere?

No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.

United States · New York City · Tax year 2026

NYC Paycheck Calculator

Living in the five boroughs means a second income tax on top of New York State's. Type your salary to see both, with PFL and SDI, taken out of every paycheck.

Take-home per paycheck · 2026

$2,135.43

Paid every two weeks · $55,521 a year

You keep 74% of your gross pay. New York State takes 4.6% and New York City 3.0%.

This is your 2026 tax for the whole year, spread evenly across 26 paychecks and rounded to the cent. A real payslip can differ slightly from one paycheck to the next: employers withhold using tables that approximate the year's tax rather than match it, and stop taking a contribution once your wages for the year pass its cap.

Effective rate 26.0% of your gross

Marginal rate 31.0% on your next dollar

Total tax $749.19 a paycheck · $19,479 a year

Federal income tax$295.00
NY income tax$132.81
FICA$220.67
NY payroll$13.66
NYC income tax$87.05
Take-home$2,135.43

Itemized deductions from gross pay, per paycheck and per year
Deduction	Rate	Per paycheckPer year	Per year
Gross payAnnual salary ÷ 26		$2,884.62$75,000.00	$75,000.00
Federal
Federal income taxAfter the $16,100 standard deduction		−$295.00−$7,670.00	−$7,670.00
Social SecurityCapped at $184,500 of wages	6.20%	−$178.84−$4,650.00	−$4,650.00
Medicare	1.45%	−$41.83−$1,087.50	−$1,087.50
New York State
NY income taxAfter the $8,000 standard deduction		−$132.81−$3,453.00	−$3,453.00
Paid Family Leave (PFL)Capped at $95,348.76 of wages	0.432%	−$12.46−$324.00	−$324.00
Disability Insurance (SDI)Capped at $6,240 of wages	0.500%	−$1.20−$31.20	−$31.20
New York City
NYC income taxOn the same $67,000 taxable income as the state		−$95.08−$2,472.09	−$2,472.09
NYC school tax creditFixed amount, refundable		+$2.42+$63.00	+$63.00
NYC school tax credit, rate reduction0.171% then 0.228% of city taxable income, refundable		+$5.61+$145.92	+$145.92
Total tax		−$749.19−$19,478.87	−$19,478.87
Net pay		$2,135.43$55,521.13	$55,521.13

Per paycheck, each line is its annual amount ÷ 26, rounded to the nearest cent — except Social Security, rounded the other way so the column adds up to the total.

What this means

On a salary of $75,000 you keep $55,521 — about 74% of what you earn. The remaining $19,479 is split across seven separate deductions.

The largest is federal income tax at $7,670, roughly 39% of your total tax bill. New York's own income tax takes $3,453, which is less than the $5,738 taken for Social Security and Medicare. The two NY payroll contributions add $355 between them — small, but taken from every paycheck. On top of the state's tax, New York City charges its own resident income tax on the same taxable income: $2,263 after the NYC school tax credit.

Your next dollar of income would be taxed at 31.0% once federal, state and city income taxes are combined, while the rate you actually pay across the whole salary is 26.0%. That gap is why a raise never feels as large as the headline rate suggests — and why the effective rate, not the bracket you land in, is the number worth comparing between states.

Show the working, band by band

Every figure above is computed from published 2026 rates for the whole year, then divided across 26 paychecks.

Federal — on $58,900 taxable income

Band	Rate	Taxed here	Tax
$0 – $12,400	10%	$12,400	$1,240.00
$12,400 – $50,400	12%	$38,000	$4,560.00
$50,400 – $105,700	22%	$8,500	$1,870.00

New York — on $67,000 taxable income

Band	Rate	Taxed here	Tax
$0 – $8,500	3.9%	$8,500	$331.50
$8,500 – $11,700	4.4%	$3,200	$140.80
$11,700 – $13,900	5.15%	$2,200	$113.30
$13,900 – $80,650	5.4%	$53,100	$2,867.40

New York City — on the same $67,000

Band	Rate	Taxed here	Tax
$0 – $12,000	3.078%	$12,000	$369.36
$12,000 – $25,000	3.762%	$13,000	$489.06
$25,000 – $50,000	3.819%	$25,000	$954.75
$50,000 and above	3.876%	$17,000	$658.92

New York City tax at a glance, 2026

NYC resident tax: 3.078% – 3.876%; Top rate from $50,000 taxable
NY State income tax: 3.9% – 10.9%; The same as anywhere in the state
School tax credit: $63 + up to 0.228%; Refundable, taken off the city tax
Payroll add-ons: PFL · SDI; State programs, employee-paid

How New York City income tax works

New York City charges its own income tax on residents of the five boroughs, on top of New York State’s. It is not a separate return and not a separate calculation of income. The city taxes exactly the same taxable income as the state, which for a wage earner is salary minus the state’s $8,000 standard deduction ($16,050 jointly). A second rate schedule is then applied to it.

On $75,000, that taxable income is $67,000. The state charges $3,453 on it. The city’s schedule charges $2,472. After the school tax credit, the city’s share is $2,263, about 3% of the salary.

New York City resident tax · Single filers and married filing separately · 2026
Taxable income	Rate
$0 – $12,000	3.078%
$12,000 – $25,000	3.762%
$25,000 – $50,000	3.819%
$50,000 and above	3.876%

The bands are narrow. A single filer reaches the top city rate at $50,000 of taxable income, so almost every full-time worker in the city pays 3.876% on most of what they earn. The rates are set in two parts of the state Tax Law: a base schedule in § 1304, and an additional 14% of that tax in § 1304-B. 2.7% × 1.14 is where 3.078% comes from. The spring 2026 state budget extended both through tax year 2029 without changing them.

The state’s own brackets are the same as anywhere else in New York:

Single filers and married filing separately · 2026
Taxable income	Rate
$0 – $8,500	3.9%
$8,500 – $11,700	4.4%
$11,700 – $13,900	5.15%
$13,900 – $80,650	5.4%
$80,650 – $215,400	5.9%
$215,400 – $1,077,550	6.85%
$1,077,550 – $5,000,000	9.65%
$5,000,000 – $25,000,000	10.3%
$25,000,000 and above	10.9%

The school tax credit

City residents also get a credit against the tax. It comes in two parts, both refundable, and both claimed on the same IT-201 return:

A fixed amount: $63 for a single filer, $125 filing jointly, if your income is $250,000 or less. The statute says $62.50; the form rounds it to $63.
A rate reduction: 0.171% of city taxable income up to $12,000 ($21,600 jointly), and 0.228% above that, if your income is $500,000 or less.

On $75,000 the two together are worth $209 a year. That is small next to the tax itself, but it is real money, and it is in the figures above. The rate reduction also means that a single filer under the income limit really pays 3.648% on the top band, not 3.876%.

A few other city credits exist, but none of them applies to the salaries this page tabulates. The household credit stops at $12,500 of income for a single filer ($22,500 jointly). The city’s earned income credit needs federal EIC eligibility. The newer income tax elimination credit and the child care credit both need a dependent.

Take-home pay at every salary in New York City

After federal tax, New York State tax, New York City tax, FICA, PFL and SDI.

Annual take-home pay by gross salary · 2026
Gross salary	Total tax	Take-home (single)	Effective rate	Take-home (married)
$30,000	−$5,538	$24,462	18.5%	$26,720
$40,000	−$8,444	$31,556	21.1%	$34,399
$50,000	−$11,351	$38,649	22.7%	$41,708
$60,000	−$14,259	$45,741	23.8%	$48,946
$75,000	−$19,479	$55,521	26.0%	$59,586
$85,000	−$23,392	$61,608	27.5%	$66,678
$100,000	−$29,298	$70,702	29.3%	$77,338
$125,000	−$39,162	$85,838	31.3%	$95,166
$150,000	−$49,461	$100,539	33.0%	$111,292
$200,000	−$69,099	$130,901	34.5%	$142,792
$250,000	−$89,871	$160,129	35.9%	$176,165

Living in the city is what makes the difference. The same $75,000 salary takes home $57,784 in Albany, Buffalo or on Long Island. In the five boroughs it takes home $55,521. For a married couple on $150,000, the city costs $4,549 a year.

What lands in your account each payday

On $75,000 a year in New York City, filing single, split across the pay schedules employers actually use.

Net pay on $75,000 gross · single filer
Pay schedule	Gross	Net
Every week	$1,442	$1,068
Every two weeks	$2,885	$2,135
Twice a month	$3,125	$2,313
Every month	$6,250	$4,627

Why your paycheck takes a little more

Your employer does not withhold city tax using the rates above. It uses the Department of Taxation and Finance’s own NYC withholding tables, publication NYS-50-T-NYC. Those tables run from 2.05% to 4.25%, and they use one schedule for single and married filers alike. Their allowance is smaller than the standard deduction: $5,000 single, $5,500 married. They also ignore the school tax credit.

Each of those differences pushes withholding up. For a single filer on $75,000 claiming no allowances on Form IT-2104, the tables withhold about $400 more over the year than the tax actually owed. The gap is larger for a one-earner married couple. It is not lost: it comes back as a refund when you file. But it is why a payslip shows slightly more city tax than this page. This page gives the tax you owe. The methodology page explains that distinction.

If you live outside the five boroughs

The city tax follows where you live. Form IT-201 calls it the New York City resident tax, and someone who commutes into Manhattan from New Jersey, Long Island or Westchester does not pay it. They still pay New York State tax on wages earned in the state. For them the New York State calculator is the complete figure.

It works the other way round too. Someone who lives in Queens and works remotely for a company in another state still pays the city tax on all of their wages. If you move into or out of the city during the year, the city taxes only the part of the year you lived there.

There is no city payroll deduction beyond the income tax. The two payroll lines on a New York City payslip, PFL and SDI, are state programs that everyone in New York pays. The Metropolitan Commuter Transportation Mobility Tax is charged to employers and the self-employed, and Tax Law § 802 forbids an employer from deducting it from wages.

Dates that matter for the 2026 tax year

City tax goes on the same return as state tax, Form IT-201. It is due April 15, 2027, matching the federal deadline. There is no separate city return to file.

Questions people ask

What is the New York City income tax rate for 2026?: For a single filer, 3.078% on the first $12,000 of taxable income, 3.762% up to $25,000, 3.819% up to $50,000 and 3.876% above that. Joint filers have wider bands: $21,600, $45,000 and $90,000. The rates are unchanged from 2025. The spring 2026 state budget extended them through tax year 2029.
How much New York City tax do I pay on $75,000?: $2,263 for a single filer in 2026. City tax is charged on the same $67,000 of taxable income as the state, which comes to $2,472 from the rate schedule. The school tax credit then takes off $209. That is on top of $3,453 of New York State income tax.
I work in Manhattan but live in New Jersey. Do I pay NYC tax?: No. It is a resident tax, and Form IT-201 calls it the "New York City resident tax". It depends on where you live, not where your office is. You still pay New York State tax on the wages you earn there, as a nonresident. Someone who lives in Brooklyn and works from home pays the city tax on all of their wages.
Is NYC tax taken out of my paycheck?: Yes. Your employer withholds it along with state tax, using the state's NYC withholding tables. Those tables use their own rates and a smaller allowance than the real tax, and they ignore the school tax credit, so they tend to take a little more than you owe. The excess comes back when you file.
What is the NYC school tax credit?: A refundable credit for city residents, in two parts. The first is a fixed $63 single or $125 joint, if your income is $250,000 or less. The second is 0.171% of city taxable income on the first band and 0.228% above it, if your income is $500,000 or less. On a $75,000 salary the two together are worth $209.
Does this cover Yonkers?: No. Yonkers is a separate city with its own surcharge on state tax, and this page covers the five boroughs only. Outside New York City and Yonkers, the New York State calculator is complete.
Is my data sent anywhere?: No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.

Where these figures come from

Every New York City number on this page was read from the documents below — the state's own, not a summary of them. Nothing here is estimated. If a figure looks wrong, the source is one click away, and we would rather you checked.

New York State tax rate schedulestax.ny.gov
New York State Department of Taxation and Finance
The rate schedules and the standard deduction, which New York sets separately from the federal one.
New York Paid Family Leave updates for 2026paidfamilyleave.ny.gov
New York State Paid Family Leave
The 2026 employee contribution rate for paid family leave and the annual maximum it is capped at.
Instructions for Form IT-201, New York City tax rate schedule and school tax credittax.ny.gov
New York State Department of Taxation and FinanceIT-201-I (2025)
The NYC resident tax rate schedule, that NYC taxable income is the state taxable income, and how both parts of the school tax credit are calculated.
Tax Law § 1304, rates of the city personal income taxnysenate.gov
New York State Senate, Open Legislation
The base NYC rates and thresholds for single and joint filers, in force for 2026.
Tax Law § 1304-B, additional city taxnysenate.gov
New York State Senate, Open Legislation
The additional 14% of tax that turns the base rates into 3.078%–3.876%, for tax years before 2030.
Tax Law § 606(ggg), New York City school tax creditnysenate.gov
New York State Senate, Open Legislation
That the school tax credit is refundable, and its income limits of $250,000 and $500,000.