New York City rules
How taxes hit an NYC paycheck in 2026 — including the city tax
New York City is one of the few U.S. cities to levy its own local income tax. An NYC resident's pay stub carries three income-tax layers: federal, New York State, and the NYC city income tax. That stacking makes NYC one of the highest-tax places in the country to earn a paycheck.
New York State income tax: 4% to 10.9%
New York runs progressive state brackets from 4% to 10.9%, applied after a state standard deduction. This is the same schedule paid statewide.
The NYC resident income tax: 3.078% to 3.876%
On top of the state tax, NYC residents owe a city income tax with four progressive brackets:
| Rate | NYC taxable income |
|---|---|
| 3.078% | $0 – $12,000 |
| 3.762% | $12,000 – $25,000 |
| 3.819% | $25,000 – $50,000 |
| 3.876% | $50,000 and up |
The NYC tax is collected through your New York State return (Form IT-201) and withheld from NYC residents' paychecks. Commuters who live outside the five boroughs do not pay it on wages.
Compare NYC with other places
Run your salary through statewide New York, no-tax Houston or Austin, or city-tax peer Philadelphia.
Questions
New York City salary calculator FAQ
Does New York City have its own income tax?
Yes. NYC residents pay a city income tax of 3.078% to 3.876% on top of New York State income tax. The NYC tax is progressive, with the top 3.876% rate reaching most middle and higher earners. This calculator layers both onto your federal taxes.
How much is taken out of a paycheck in New York City?
An NYC paycheck is reduced by federal income tax, 6.2% Social Security, 1.45% Medicare, New York State income tax (4%–10.9%) AND the NYC resident income tax (3.078%–3.876%). On an $85,000 single salary, total deductions are roughly 30% to 33%.
Who has to pay the NYC city income tax?
The NYC income tax applies to people who are residents of the five boroughs (Manhattan, Brooklyn, Queens, the Bronx, Staten Island). Commuters who live outside the city generally do not pay it on wages — only NYC residents do.
What is the take-home pay on $100,000 in New York City?
A single NYC resident earning $100,000 takes home roughly $66,000 to $68,000 a year after federal tax, FICA, New York State tax and the NYC city income tax. Use the calculator above for your exact figure.
- Sources: NY State Department of Taxation and Finance (state + NYC resident income tax) · IRS Rev. Proc. 2025-32 · SSA 2026 wage base.
- 🔄 Last updated June 9, 2026 · Tax year 2026
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