New York has two separate income taxes: federal and state
When you earn money in New York, you pay federal income tax to the IRS and New York State income tax to the Department of Taxation and Finance. These are separate taxes on the same income. Your federal rate depends on your total income and filing status. Your New York State rate depends on your income, filing status, and county — because some counties add a local tax on top of the state rate.
The amount you actually owe changes each year because tax brackets adjust for inflation. The rates shown here are for the 2024 tax year (filed in 2025). When you file your 2025 taxes in 2026, the brackets will be different.
Key Takeaways
- New York State income tax ranges from 4% to 10.9% depending on how much you earn, with higher earners paying higher rates.
- Federal income tax rates range from 10% to 37%, and you owe both federal and state tax on the same income.
- Some New York counties add a local income tax of 0.375% to 1.875% on top of state tax.
- Your actual tax bill depends on your filing status (single, married filing jointly, head of household), deductions, and credits you claim.
- Tax brackets change every year, so the rate you paid last year may not be the rate you pay this year.
New York State income tax brackets for 2024
New York uses a progressive tax system, meaning the more you earn, the higher percentage you pay on the top portion of your income. You do not pay one flat rate on all your income — you pay different rates on different chunks of it.
For single filers in 2024, the brackets are:
| Income Range | Tax Rate |
|---|---|
| $0 to $11,200 | 4% |
| $11,200 to $45,600 | 4.5% |
| $45,600 to $110,640 | 5.85% |
| $110,640 to $280,650 | 6.25% |
| $280,650 to $373,650 | 9.65% |
| $373,650 and above | 10.9% |
If you are married filing jointly, the income ranges are wider but the rates are the same. If you are head of household, the ranges fall between single and married filing jointly. The New York Department of Taxation and Finance publishes updated brackets each January.
Federal income tax rates explore to all New York residents
On top of New York State tax, you owe federal income tax to the IRS. Federal rates are the same whether you live in New York, Texas, or California. For 2024, federal brackets for single filers range from 10% on income under $11,600 to 37% on income over $578,100.
The federal brackets are wider than New York's, and the top federal rate (37%) is much higher than the top New York rate (10.9%). This means a high earner in New York pays both the 10.9% state rate and the 37% federal rate on the same income — they are not alternatives.
Like New York State brackets, federal brackets adjust each year. The IRS publishes new brackets in October or November for the following tax year.
Some New York counties add local income tax
New York City, Yonkers, and several other counties impose their own local income tax on residents. This is a third layer of tax on top of federal and state.
New York City charges 3.876% to 3.876% depending on income (the rate is the same across all brackets within the city). Yonkers charges 1.375% to 1.875%. Rockland County charges 0.375%. Nassau, Suffolk, and Westchester counties do not have local income tax, though they may have other local taxes.
If you live in one of these counties, your total tax bill includes federal + state + local. If you live elsewhere in New York, you pay only federal + state.
How to estimate what you will owe
Your actual tax bill depends on more than just your income and tax brackets. Deductions and credits reduce the amount you owe. The standard deduction (a flat amount you can subtract from your income before calculating tax) is $28,700 for single filers and $57,400 for married filing jointly in 2024. If your income is below these amounts, you may owe no state or federal tax.
Credits like the Earned Income Tax Credit (EITC), child tax credits, and education credits directly reduce your tax bill dollar-for-dollar. A $1,000 credit saves you $1,000 in tax. Deductions reduce your taxable income, so a $1,000 deduction saves you whatever your tax rate is on that $1,000.
The IRS and New York Department of Taxation and Finance both publish tax calculators on their websites where you can enter your income, filing status, and deductions to see an estimate of what you will owe. These are free and do not require you to file yet.
Sales tax and other New York taxes
Income tax is not the only tax you pay in New York. Sales tax applies to most purchases and ranges from 8% to 8.875% depending on the county. Some items like groceries and prescription medications are exempt from sales tax.
If you own property, you also pay property tax to your local government. Property tax rates vary widely by county and municipality — a home worth $300,000 might have a property tax bill of $3,000 in one county and $8,000 in another. Property tax is not part of income tax and is not filed on your income tax return.
Frequently Asked Questions
Do I have to pay both New York State and federal income tax?
Yes. They are separate taxes on the same income. You cannot choose one or the other. You file both a federal return (Form 1040) with the IRS and a New York State return (Form IT-201 or IT-203) with the Department of Taxation and Finance.
What is the difference between a tax bracket and my actual tax rate?
A tax bracket is the rate you pay on income within a certain range. Your actual tax rate (called your effective tax rate) is lower because you pay different rates on different portions of your income. If you earn $60,000 as a single filer, you pay 4% on the first $11,200, 4.5% on the next $34,400, and 5.85% on the remaining $14,400. Your effective rate is around 4.8%, not 5.85%.
Do I owe New York State tax if I work in New York but live in another state?
You may owe New York State tax on income earned in New York even if you live elsewhere. New York taxes residents on all income and nonresidents on income earned within the state. You would file a New York nonresident return (Form IT-203-D) and also file in your home state. Some states offer credits to avoid double taxation.
When do tax brackets change?
Federal and New York State tax brackets adjust each year for inflation. The IRS announces federal brackets in October or November for the following tax year. New York announces state brackets in January. The brackets you use to file your 2024 taxes (filed in early 2025) are different from the brackets you will use to file your 2025 taxes (filed in early 2026).
Is there a way to reduce the amount of New York State tax I owe?
Yes. Deductions like the standard deduction, student loan interest deduction, and education credits reduce your taxable income or tax bill directly. Contributions to a traditional IRA or 401(k) may also reduce your New York taxable income. A tax professional can review your situation to identify deductions and credits you may have missed.