New York Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for New York. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
New York has nine 2026 marginal state income-tax rates ranging from 3.9% to 10.9%. New York City resident income-tax rates separately range from 3.078% to 3.876%. City tax, credits and any required state bracket-benefit recapture are separate from the ordinary state-rate schedule.
| 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% |
| Over $25,000,000 | 10.9% |
Sales Tax
Groceries are exempt. Eligible clothing and footwear sold for less than $110 per item or pair are exempt from the state sales tax; local exemptions vary. Prescription drugs are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
New York’s top marginal state income-tax rate is 10.9%. New York City residents may also owe city income tax, but a top-rate comparison does not establish an effective rate or an all-tax city ranking.
What is New York's income tax rate?
New York has 9 income tax brackets for 2026, with rates of 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3% and 10.9%. The top rate of 10.9% applies to the highest bracket.
Does New York tax clothing?
Eligible clothing and footwear sold for less than $110 per item or pair are exempt from New York’s 4% state sales tax. Local and MCTD exemptions depend on the locality. An item priced at $110 or more does not qualify for this exemption.
Do NYC residents pay extra taxes?
New York City residents may owe city income tax in addition to state income tax; the 2026 city rate schedule ranges from 3.078% to 3.876%. The MCTMT is a separate tax on certain employers and self-employed individuals doing business in the district, not an extra tax on every resident’s wages. These local and business-tax components are not included in this state-only estimate.
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