Charitable contributions, mortgage interest, etc.

About New York State Income Tax

New York has a progressive income tax system with rates ranging from 4% to 10.9% for 2026. The state's tax brackets vary based on your filing status and income level.

2026 New York Tax Brackets

New York uses eight tax brackets for single filers:

New York Tax Deductions and Credits

New York offers several deductions and credits to reduce your tax liability:

NYC Residents Pay Additional Tax

If you live in New York City, you'll also pay NYC income tax on top of state tax. NYC rates range from 3.078% to 3.876% depending on income and filing status.

How to File New York State Taxes

New York residents can file their state taxes online through the NY.gov website or use tax preparation software. The state tax deadline typically aligns with the federal April 15 deadline.

Estimated Tax Payments

If you're self-employed or have income not subject to withholding, you may need to make quarterly estimated tax payments to New York State. Calculate your expected annual tax and divide by four to determine your quarterly payment amount.