New York State income tax rates depend on your filing status and income level
New York State uses a progressive tax system, which means the rate you pay increases as your income increases. You do not pay one flat rate on all your income. Instead, your income is divided into brackets, and each bracket has its own rate. The rates range from 4% on the lowest bracket to 10.9% on the highest, though some high-income earners pay an additional 3.876% surcharge on income above certain thresholds.
The brackets themselves change each year based on inflation adjustments. The rates and thresholds shown here reflect the 2024 tax year. When you file your 2024 return in 2025, you will use these brackets. If you are filing a 2023 return now, the brackets were slightly different, so check the New York Department of Taxation and Finance website or your tax software for the year you are filing.
Your filing status — single, married filing jointly, married filing separately, or head of household — determines which bracket table you use. A married couple filing jointly reaches higher income thresholds before moving to the next tax rate than a single filer does.
Key Takeaways
- New York State tax rates range from 4% to 10.9% depending on your income bracket, plus a potential 3.876% surcharge for very high earners.
- The income thresholds that determine which bracket you fall into change every year and vary by filing status.
- You can find the exact 2024 brackets for your filing status on the New York Department of Taxation and Finance website or in your tax software.
- Your federal tax bracket is separate from your New York State bracket — you owe both taxes on the same income.
The 2024 tax brackets for single filers
If you file as single, your income is taxed according to the following brackets for the 2024 tax year. The percentage shown is the rate applied only to income that falls within that range, not to your entire income.
| Income Range | Tax Rate |
|---|---|
| $0 to $4,450 | 4.0% |
| $4,450 to $5,901 | 4.5% |
| $5,901 to $9,850 | 5.85% |
| $9,850 to $12,450 | 6.25% |
| $12,450 to $21,700 | 6.85% |
| $21,700 to $80,650 | 9.65% |
| $80,650 to $215,400 | 10.3% |
| $215,400 and above | 10.9% |
If your income exceeds $1,000,000, you also owe an additional 3.876% surcharge on the amount above $1,000,000. This surcharge applies to all filing statuses.
The 2024 tax brackets for married filing jointly
Married couples filing a joint return use different thresholds than single filers. The rates are the same, but the income ranges are wider, which means you can earn more before moving to the next bracket.
| Income Range | Tax Rate |
|---|---|
| $0 to $5,900 | 4.0% |
| $5,900 to $7,850 | 4.5% |
| $7,850 to $13,100 | 5.85% |
| $13,100 to $16,550 | 6.25% |
| $16,550 to $28,900 | 6.85% |
| $28,900 to $107,650 | 9.65% |
| $107,650 to $286,650 | 10.3% |
| $286,650 and above | 10.9% |
The 3.876% surcharge on income above $1,000,000 applies to joint filers as well. If you and your spouse have combined income over that threshold, the surcharge applies to the excess.
How to calculate your New York State tax using the brackets
The brackets work by taxing only the income within each range at that rate. If you are a single filer earning $50,000, you do not pay 9.65% on all $50,000. Instead, you pay 4% on the first $4,450, then 4.5% on the next portion, and so on, until your entire income is accounted for.
Most people do not calculate this by hand. Your tax software — whether you use TurboTax, TaxAct, H&R Block, or another platform — automatically applies the correct brackets based on your filing status and income. When you enter your income and filing status, the software calculates your New York State tax liability.
If you are filing by hand using Form IT-201 (the New York State resident income tax return), the form includes a tax table or worksheet that walks you through the calculation. The New York Department of Taxation and Finance also publishes a tax table you can use to look up your tax based on your income and filing status.
When the brackets change and where to find updates
New York adjusts the income thresholds for each bracket every year to account for inflation. This means the dollar amounts in the brackets shift, but the rates themselves stay the same. The adjustment is usually announced in late fall or early winter for the following tax year.
If you are filing a return for a year other than 2024, you need the brackets for that specific year. The New York Department of Taxation and Finance publishes current and prior-year brackets on its website. Your tax software also contains the correct brackets for the year you are filing — when you select the tax year, the software loads the right numbers automatically.
Do not assume the brackets you see on a tax website are current. Always check the year, and if you are filing an older return, search for that specific year's brackets.
New York State tax versus federal income tax
Your New York State income tax is separate from your federal income tax. You owe both. The federal government uses its own tax brackets and rates, which are different from New York's. When you file your federal return (Form 1040), you calculate federal tax using federal brackets. When you file your New York State return (Form IT-201), you calculate state tax using New York brackets.
Some people confuse the two because they file both returns at the same time, often using the same software. But the calculations are independent. Your federal tax does not reduce your New York State tax, and vice versa. You pay the full amount owed to each.
If you work in New York but live in another state, or live in New York but work in another state, the rules become more complex. Some states have reciprocal agreements, and you may owe tax to one state or the other, not both. Check with the New York Department of Taxation and Finance or a tax professional if your situation involves multiple states.
Frequently Asked Questions
Do I owe New York State tax if I live in New York but work in another state?
You generally owe New York tax on income you earned while a New York resident, regardless of where you worked. However, some states have reciprocal agreements with New York. If you live in New Jersey, Pennsylvania, or Connecticut and work in New York, you may owe tax only to your home state. Check the New York Department of Taxation and Finance website or speak with a tax professional about your specific situation.
What is the 3.876% surcharge, and do I have to pay it?
The surcharge applies only if your income exceeds $1,000,000 in a single tax year. It is an additional tax on the amount above that threshold. If your income is below $1,000,000, you do not owe the surcharge. The surcharge applies to all filing statuses.
Are these brackets the same every year?
The tax rates stay the same, but the dollar amounts in the brackets change annually for inflation. The 2024 brackets shown here will not be the same in 2025. When you file your 2025 return in 2026, you will use updated brackets. Your tax software automatically uses the correct year's brackets.
How do I know which filing status to use?
Your filing status is determined by your marital status on December 31 of the tax year. If you were married on that date, you can file jointly or separately. If you were single, you file as single unless you meet the requirements for head of household. Your tax software will ask you this question and help you choose the correct status.
Can I reduce my New York State tax by claiming deductions?
Yes. New York allows a standard deduction (similar to federal) or itemized deductions. You claim these on your state return to reduce your taxable income, which then lowers the tax you owe. The standard deduction amount varies by filing status and age and changes each year. Your tax software or the Form IT-201 instructions will show the current standard deduction.