NYTax year 2026Rules US-NY-2026-v1
New York Paycheck & Income Tax 2026
New York State taxes income at 3.9% to 10.9% in 2026 after the first step of the enacted middle-class rate cut. Above $107,650 of New York AGI, the tax benefit recapture gradually taxes all income at a flat rate. New York City residents pay an additional 3.078%–3.876% city tax.
Last reviewed 8 October 2026 · Estimate only, not tax advice
New York rules used for 2026
- Standard deduction: $8,000 single, $16,050 married filing jointly, $11,200 head of household, plus $1,000 per dependent.
- Paid Family Leave: 0.432% of wages, up to $411.91 in 2026; disability benefits up to $0.60 a week.
- New York credits (household, Empire State child credit, NYC school tax credit) and Yonkers tax are not yet included, so results are marked partial.
- Paycheck: PFL and DBL are included; NYS-50-T income tax withholding is not yet calculated.
Example: $75,000 salary, single
Federal income tax $7,676, Social Security and Medicare $5,738, New York income tax $3,453 and state payroll deductions $355 — about $57,778 a year ($4,815 a month).
Official sources
- IT-2105-I (2026) Instructions for Form IT-2105 — NY Department of Taxation and Finance
- Paid Family Leave: 2026 updates — New York State
- Disability benefits — employer obligations — NY Workers’ Compensation Board