2025 New York Income Tax Brackets
New York (NY) uses 9 progressive income tax brackets ranging from 4.0% to 10.9% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 4.0% | $0 – $8,500 |
| 4.5% | $8,500 – $11,700 |
| 5.3% | $11,700 – $13,900 |
| 5.9% | $13,900 – $80,650 |
| 6.3% | $80,650 – $215,400 |
| 6.9% | $215,400 – $1,077,550 |
| 9.7% | $1,077,550 – $5,000,000 |
| 10.3% | $5,000,000 – $25,000,000 |
| 10.9% | $25,000,000 and up |
Married Filing Jointly · 2025
Distinct MFJ bracket table
| Rate | Taxable income |
|---|---|
| 4.0% | $0 – $17,150 |
| 4.5% | $17,150 – $23,600 |
| 5.3% | $23,600 – $27,900 |
| 5.5% | $27,900 – $161,550 |
| 6.0% | $161,550 – $323,200 |
| 6.9% | $323,200 – $2,155,350 |
| 9.7% | $2,155,350 – $5,000,000 |
| 10.3% | $5,000,000 – $25,000,000 |
| 10.9% | $25,000,000 and up |
Effective rate at common income levels (single)
Effective rate = total New York income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | New York tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $2,243 | 4.5% | 5.9% |
| $75,000 | $3,706 | 4.9% | 5.9% |
| $100,000 | $5,214 | 5.2% | 6.3% |
| $150,000 | $8,339 | 5.6% | 6.3% |
| $250,000 | $14,748 | 5.9% | 6.9% |
Run a full calculation
Combine federal + New York income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top New York bracket is 10.9%, beginning at $25,000,000 of taxable income for single filers.
At $100,000 of gross income (single filer), the New York effective income tax rate is approximately 5.2% — about $5,214 in state tax after the $8,000 standard deduction.
The New York standard deduction for 2025 is $8,000 for single filers and $16,050 for married filing jointly.
Distinct MFJ bracket table in New York for 2025.
New York publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading New York's bracket structure
With 9 income tax brackets for 2025 ranging from 4.00% to 10.90%, New York's structure is among the most granular in the U.S. The fine gradation reflects a deliberate policy choice to produce smaller per-bracket marginal-rate jumps; the trade-off is increased filing complexity. Tax software and the calculator on this site handle the bracket arithmetic automatically.
At 10.90%, New York's top marginal rate is among the highest in the country — typically in the same band as California (13.30%), Hawaii (11.00%), and New York/New Jersey (10.75-10.90%). High-top-rate states tend to combine a progressive bracket structure with a relatively high top-bracket threshold ($1M+ in the highest-rate cases), meaning only filers in the top decile of state income actually face the headline rate. Middle-income filers in the same states face marginal rates much closer to the national median.
Tax brackets and deduction amounts on this page are the official figures published by the New York Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
New York 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.