How New York paycheck taxes work
- New York income tax: rates from 3.9% to 10.9% for 2026.
- Before tax, New York subtracts a standard deduction of $8,000 single and $16,050 married filing jointly ($11,200 head of household).
- State payroll deductions: NY disability insurance (SDI) 0.5% (max $31.20 a year); NY Paid Family Leave 0.432% (max $411.91 a year).
- New York cut its five lowest rates for 2026, so the rates now start at 3.9%.
- New York City residents pay city income tax of 3.078% to 3.876% on the same taxable income. Yonkers residents pay a surcharge of 16.75% of their New York State tax.
- Employees pay disability insurance (0.5% of wages, at most 60 cents a week) and Paid Family Leave (0.432% of wages, at most $411.91 in 2026).
New York income tax rates for 2026
| Rate | Single | Married filing jointly |
|---|---|---|
| 3.9% | $0 – $8,500 | $0 – $17,150 |
| 4.4% | $8,500 – $11,700 | $17,150 – $23,600 |
| 5.15% | $11,700 – $13,900 | $23,600 – $27,900 |
| 5.4% | $13,900 – $80,650 | $27,900 – $161,550 |
| 5.9% | $80,650 – $215,400 | $161,550 – $323,200 |
| 6.85% | $215,400 – $1,077,550 | $323,200 – $2,155,350 |
| 9.65% | $1,077,550 – $5,000,000 | $2,155,350 – $5,000,000 |
| 10.3% | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 |
| 10.9% | over $25,000,000 | over $25,000,000 |
How your take-home pay is calculated
Take-home = Gross pay − 401(k) − health − HSA − federal income tax − Social Security − Medicare − New York income tax − state payroll − local tax
Federal income tax uses the 2026 brackets and standard deduction. Social Security is 6.2% of pay up to $184,500 a year; Medicare is 1.45% of all pay plus 0.9% above $200,000. Pre-tax health and HSA payroll deductions lower all of these; 401(k) lowers income tax only.
New York take-home pay examples
Single filer, paid every two weeks, no 401(k) or other pre-tax deductions, no NYC or Yonkers tax, no local tax:
| Salary | Federal tax | Social Security + Medicare | State income tax | State payroll | Take-home a year | Per biweekly check |
|---|---|---|---|---|---|---|
| $50,000 | $3,820.00 | $3,825.00 | $2,103.00 | $247.20 | $40,004.80 | $1,538.65 |
| $75,000 | $7,670.00 | $5,737.50 | $3,453.00 | $355.20 | $57,784.30 | $2,222.47 |
| $100,000 | $13,170.00 | $7,650.00 | $4,859.75 | $443.11 | $73,877.14 | $2,841.43 |
Worked example, $75,000 salary:
- Federal: $75,000 − $16,100 standard deduction = $58,900 taxable. Tax = $1,240 + $4,560 + 22% × $8,500 = $7,670.00.
- Social Security 6.2% = $4,650.00. Medicare 1.45% = $1,087.50.
- New York taxable income $67,000.00, New York income tax $3,453.00.
- NY disability insurance (SDI): $31.20.
- NY Paid Family Leave: $324.00.
- Take-home: $57,784.30 a year, or $2,222.47 every two weeks. That's 23% of pay in taxes.
What this calculator simplifies
- Tax is worked out for the whole year and spread evenly over your paychecks. Employers use withholding tables, so a real check can differ by a few dollars; you settle the difference when you file.
- Federal tax uses the 2026 standard deduction only. Dependents, itemized deductions and the new tips, overtime and senior deductions aren't included (W-4 Step 3 credits can be entered under More options).
- State tax covers a typical W-2 employee who lives and works in the state. State credits for dependents, renters, earned income and similar aren't included.
- New York's tax-benefit recapture for incomes over $107,650 isn't included, so state tax for higher earners is slightly understated. The NYC school tax credit isn't included.
- State payroll deductions use your wages after pre-tax health and HSA (the same pay Social Security uses).
Compare states on the paycheck calculator by state, or see federal tax bracket by bracket in the income tax calculator.
Sources
- NY Tax Department: 2026 withholding (NYS-50-T-NYS)
- NY Tax Law §1304: New York City resident rates
- NY Tax Law §1304-B: 14% additional city tax
- IT-201 instructions (standard deduction, Yonkers 16.75%)
- NY Paid Family Leave: 2026 updates
- NY Workers' Compensation Board: disability benefits contribution
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
- IRS IR-2025-103: 2026 tax inflation adjustments
- SSA contribution and benefit base ($184,500 for 2026)
- IRS Topic 560, Additional Medicare Tax
State figures: 2026. Last reviewed October 2026.