New York state income tax rates and calculator
New York state has a graduated, or progressive, individual income tax system that taxes lower-income taxpayers at a lower rate, while the highest-income taxpayers pay the most tax.
New York personal income tax rate for 2024
The state’s tax rates range from 4 percent to 10.9 percent for income earned in 2024 and reported on tax returns filed in 2025. New York City and Yonkers also require residents to file local income tax.
| New York income tax rates for 2024 | |||
| Tax rate | Single and married filing separately | Married filing jointly | Head of household |
| 4% | $0 to $8,500 | $0 to $17,150 | $0 to $12,800 |
| 4.5% | $8,500 to $11,700 | $17,150 to $23,600 | $12,800 to $17,650 |
| 5.25% | $11,700 to $13,900 | $23,600 to $27,900 | $17,650 to $20,900 |
| 5.5% | $13,900 to $80,650 | $27,900 to $161,550 | $20,900 to $107,650 |
| 6% | $80,650 to $215,400 | $161,550 to$323,200 | $107,650 to $269,300 |
| 6.85% | $215,400 to $1,077,550 | $323,200 to $2,155,350 | $269,300 to $1,616,450 |
| 9.65% | $1,077,550 to $5,000,000 | $2,155,350 to $5,000,000 | $1,616,450 to $5,000,000 |
| 10.3% | $5,000,000 to $25,000,000 | $5,000,000 to $25,000,000 | $5,000,000 to $25,000,000 |
| 10.9% | $25,000,000+ | $25,000,000+ | $25,000,000+ |
Who has to file New York state taxes?
New York state residents who are required to file a federal return also generally need to file a state return. Some nonresidents also must file, if they earned income in the state and that adjusted gross income exceeds the standard deduction. Part-time residents must also file if they earned income during their time as a resident or if they had New York income during their non-resident time. More details on the filing requirements can be found on the state’s Taxation and Finance website.
The Empire State’s income tax forms are due April 15 or the next business day if that date falls on a weekend or holiday.
Is there a personal exemption or standard deduction in New York?
New York has a standard deduction — you can claim the standard deduction or itemize your deductions. New York also offers a $1,000 exemption for each of a taxpayer’s qualified dependents.
New York standard deduction amounts for 2024
| Filing Status | Standard Deduction |
|---|---|
| Single | $8,000 (or $3,100 if claimed as dependent) |
| Head of Household | $11,200 |
| Married Filing Jointly | $16,050 |
| Married Filing Separately | $8,000 |
Source: New York Department of Taxation and Finance
The state’s earned income credit, which is worth up to 30 percent of the federal earned income tax credit, helps taxpayers reduce their taxes owed and, in some cases, provides a refund to filers who don’t owe any tax.
New York sales tax rate
New York’s state sales tax is 4 percent, plus any local tax imposed by a city, county or school district. For example, in New York City, there’s an additional city sales tax of 4.5 percent plus a district surcharge of 0.375 percent, which brings total sales tax to 8.875 percent. (You can look up the sales tax rate for any location in the state using this New York Department of Taxation tool.)
But the types of property and services subject to sales tax in New York are many and varied. While many goods and services are subject to sales tax, certain items are exempt. For instance, dry cleaning, shoe repair, certain food and drinks, drugs and medical equipment, newspapers and prosthetic devices are among many items exempt from sales tax. Clothing and footwear sold for less than $110 are also exempt from state and city sales tax.
Details on New York state sales taxes can be found in Publication 750.
Other things to know about New York taxes
- New York state has an effective (average) property tax rate of 1.54 percent, according to the Tax Foundation.
- The state doesn’t have an inheritance tax, but does levy an estate tax. As of Jan. 1, 2025, estates under $7.16 million are exempt from filing an estate tax return but those over that value must file one. The exemption threshold was $6.94 million in 2024.
- The corporate tax is graduated, with a top rate of 7.25 percent.
- New York charges a $5.35 tax on a pack of cigarettes.
- As of June 1, 2024, there is a 9 percent tax on cannabis products that is charged on 75 percent of the amount of the sale.