What comes out of a New York paycheck
- Federal: federal income tax (estimate), Social Security 6.2% up to the wage base ($184,500 for 2026, $176,100 for 2025), Medicare 1.45%, and Additional Medicare 0.9% withheld on wages over $200,000.
- New York State income tax. Wages after pre-tax deductions, minus the New York standard deduction ($8,000 single) and $1,000 for each dependent, taxed in nine brackets from 3.9% to 10.9% for 2026.
- NYC or Yonkers resident tax, if you live there: New York City tax of 3.078% to 3.876% on the same taxable income, or the Yonkers resident surcharge of 16.75% of your state tax.
- Paid Family Leave: 0.432% of gross wages for 2026, up to $411.91 for the year (0.388% and $354.53 for 2025).
- Disability insurance (DBL): your employer may take 0.5% of wages, but no more than $0.60 a week ($31.20 a year). The law allows this deduction but does not require it, so the calculator lets you switch it off.
New York’s high-income “recapture”
New York has a rule the bracket table alone does not show. Once your New York adjusted gross income (NYAGI) is over $107,650, the benefit of the lower brackets is gradually taken back. The Tax Department’s tax computation worksheets phase it in over each $50,000 of income: for example, a single filer with taxable income up to $215,400 moves step by step from the normal bracket tax to a flat 5.9% (2026) of all taxable income, reaching it fully at NYAGI of $157,650. Higher worksheets add a fixed “recapture base” and an “incremental benefit” amount. Above NYAGI of $25 million, every dollar of taxable income is taxed at 10.9%. The calculator follows these worksheets line by line, including rounding the phase-in fraction to four decimal places.
2026 New York State tax brackets
From the Department of Taxation and Finance’s 2026 Form IT-2105 instructions. The first five rates are lower than in 2025.
| Rate | Single / married filing separately | Married filing jointly | Head of household |
|---|---|---|---|
| 3.9% | $0 – $8,500 | $0 – $17,150 | $0 – $12,800 |
| 4.4% | $8,500 – $11,700 | $17,150 – $23,600 | $12,800 – $17,650 |
| 5.15% | $11,700 – $13,900 | $23,600 – $27,900 | $17,650 – $20,900 |
| 5.4% | $13,900 – $80,650 | $27,900 – $161,550 | $20,900 – $107,650 |
| 5.9% | $80,650 – $215,400 | $161,550 – $323,200 | $107,650 – $269,300 |
| 6.85% | $215,400 – $1,077,550 | $323,200 – $2,155,350 | $269,300 – $1,616,450 |
| 9.65% | $1,077,550 – $5,000,000 | $2,155,350 – $5,000,000 | $1,616,450 – $5,000,000 |
| 10.3% | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 | $5,000,000 – $25,000,000 |
| 10.9% | over $25,000,000 | over $25,000,000 | over $25,000,000 |
2025 compared with 2026
| Bracket | 2025 rate | 2026 rate |
|---|---|---|
| 1st | 4% | 3.9% |
| 2nd | 4.5% | 4.4% |
| 3rd | 5.25% | 5.15% |
| 4th | 5.5% | 5.4% |
| 5th | 6% | 5.9% |
| 6th to 9th | 6.85%, 9.65%, 10.3%, 10.9% | unchanged |
New York City resident tax rates (2025 and 2026)
| NYC rate | Single / separate | Married filing jointly | Head of household |
|---|---|---|---|
| 3.078% | $0 – $12,000 | $0 – $21,600 | $0 – $14,400 |
| 3.762% | $12,000 – $25,000 | $21,600 – $45,000 | $14,400 – $30,000 |
| 3.819% | $25,000 – $50,000 | $45,000 – $90,000 | $30,000 – $60,000 |
| 3.876% | over $50,000 | over $90,000 | over $60,000 |
Paid Family Leave, disability and standard deduction
| Payroll item | 2025 | 2026 |
|---|---|---|
| Paid Family Leave (PFL) employee rate | 0.388% of gross wages | 0.432% of gross wages |
| PFL yearly maximum | $354.53 | $411.91 |
| Disability insurance (DBL) employee contribution | 0.5%, max $0.60 a week | 0.5%, max $0.60 a week |
| Standard deduction: single / separate | $8,000 | $8,000 |
| Standard deduction: joint / head of household | $16,050 / $11,200 | $16,050 / $11,200 |
Worked example: $5,000 every two weeks, single, 2026
| Wages for the year (NYAGI) | $130,000.00 |
|---|---|
| − NY standard deduction | − $8,000.00 |
| NY taxable income | $122,000.00 |
| Rate schedule: $4,191 + 5.9% × ($122,000 − $80,650) | $6,630.65 |
| NYAGI is over $107,650, so tax computation worksheet 7 applies: flat 5.9% × $122,000 | $7,198.00 |
| Difference from the rate schedule tax | $567.35 |
| Phase-in: ($130,000 − $107,650) ÷ $50,000 = 0.4470; $567.35 × 0.4470 | + $253.61 |
| New York State tax: $6,630.65 + $253.61 | $6,884.26 |
| Paid Family Leave: 0.432% × $130,000 = $561.60, capped | $411.91 |
| Disability: $0.60 × 52 weeks | $31.20 |
| Per paycheck: $3,850.81 federal take-home − $264.78 − $15.84 − $1.20 | $3,568.99 |
For a New York City resident, add NYC tax of $1,813 + 3.876% × ($122,000 − $50,000) = $4,603.72 for the year ($177.07 a paycheck): take-home $3,391.92.
Federal figures use the same method as our federal paycheck calculator: the year’s income tax on your wages after pre-tax deductions and the standard deduction, spread evenly over your paychecks.
What this calculator does not cover
- New York credits: household credit, Empire State child credit, earned income credit, NYC school tax credit and others.
- Itemized deductions, New York additions and subtractions (for example public-employee 414(h) contributions, which New York adds back) and the Yonkers nonresident earnings tax.
- The MCTMT (a tax on self-employment earnings in the metropolitan commuter district), which does not come out of wages.
- New York’s tax tables for taxable income under $65,000, which can differ from the exact rate schedule by a few dollars.
Frequently asked questions
Why is my New York tax higher than the brackets suggest?
If your NYAGI is over $107,650, New York’s tax computation worksheets take back the benefit of the lower brackets. At high enough income you pay your top rate on all of your taxable income.
How much is NY Paid Family Leave in 2026?
0.432% of gross wages each pay period, up to $411.91 for the year, according to New York State Paid Family Leave.
Can my employer take more than $0.60 a week for disability?
The standard contribution is 0.5% of wages up to $0.60 a week. The Workers’ Compensation Board says some approved plans take more, but only by agreement.
Who pays the New York City tax on this page?
It is the New York City resident tax, figured on Form IT-201 for people who live in the city. Choose “New York City resident” only if you live there.
How is Yonkers tax worked out?
Yonkers residents pay a surcharge of 16.75% of their net New York State tax, on top of the state tax.
Is my data stored?
No. Everything is worked out in your browser.
Official sources
Figures on this page come from these official pages.
- New York DTF – 2026 Instructions for Form IT-2105 (PDF): 2026 NYS and NYC tax rates and worksheets
- New York DTF – 2025 Instructions for Form IT-201 (PDF): rate schedules, tax computation worksheets, NYC rates, Yonkers
- New York State Paid Family Leave – 2026 updates (employee contribution)
- New York State Paid Family Leave – 2025 updates (employee contribution)
- New York Workers’ Compensation Board – Disability benefits and Paid Family Leave insurance (employee contribution)
- New York Workers’ Compensation Board – Introduction to the Disability Benefits Law (for employees)
- IRS Topic 751 – Social Security and Medicare withholding rates
- Social Security Administration – Contribution and benefit base (wage base)
- IRS Rev. Proc. 2025-32 (PDF) – 2026 tax rate tables and standard deduction