New York Income Tax Brackets, Deductions

Find detailed information about New York state income tax brackets, rates, and standard deductions by tax year.

If you still need to file a return for a previous tax year, find the New York tax forms below. You can complete and sign the forms here on eFile.com before you mail them to the NY Department of Revenue. For Federal or IRS back taxes access the tax forms here.

New York Income Tax Returns

New York Income Taxes

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Instructions, Resources on how to prepare and e-File New York Tax Returns or how to prepare an Extension and/or previous Year Tax Returns.

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New York Income Tax Forms

Current NY tax year tax forms you can eFile.
Previous tax year or New York Income Back Taxes Forms you can complete but not e-File any longer.

New York Tax Brackets, Rates explained

Current and past tax year NY Tax Brackets, Rates and Income Ranges

IRS Tax Brackets, Rates by Tax Year

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Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here you can find how your New York based income is taxed at different rates within the given tax brackets. Detailed and sample NY Tax Rate Calculation Instructions. When you prepare your return on eFile.com this is all calculated for you based on your income.

New York Tax Brackets for Tax Year 2025

This section will be updated as the tax year information becomes available. The data listed below are for tax year 2024.

New York has nine marginal tax brackets, ranging from 4% (the lowest New York tax bracket) to 10.9% for Tax Year 2024.

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 - $8,500

4% of Income

HOH

$0 - $12,800

4% of Income

MFJ

$0 - $17,150

4% of Income

4.5%

Single or MFS

$8,501 - $11,700

$340 + 4.5%

HOH

$12,801 - $17,650

$512 + 4.5%

MFJ

$17,151 - $23,600

$686 + 4.5%

5.25%

Single or MFS

$11,701 - $13,900

$484 + 5.25%

HOH

$17,651 - $20,900

$730 + 5.25%

MFJ

$23,601 - $27,900

$976 + 5.25%

5.5%

Single or MFS

$13,901 - $80,650

$600 + 5.5%

HOH

$20,901 - $107,650

$901 + 5.5%

MFJ

$27,901 - $161,550

$1,202 + 5.5%

Single or MFS

$80,651 - $215,400

$4,271 + 6%

HOH

$107,651 - $269,300

$5,672 + 6%

MFJ

$161,551 - $323,200

$8,553 + 6%

6.85%

Single or MFS

$215,401 - $1,077,550

$12,356 + 6.85%

HOH

$269,301 - $1,616,450

$15,371 + 6.85%

MFJ

$323,201 - $2,155,350

$18,252 + 6.85%

9.65%

Single or MFS

$1,077,551 - $5,000,000

$71,413 + 9.65%

HOH

$1,616,451 - $5,000,000

$107,651 + 9.65%

MFJ

$2,155,351 - $5,000,000

$143,754 + 9.65%

10.3%

Single or MFS

$5,000,001 - $25,000,000

$449,929 + 10.3%

HOH

$5,000,001 - $25,000,000

$434,163 + 10.3%

MFJ

$5,000,001 - $25,000,000

$418,263 + 10.3%

10.9%

Single or MFS

$25,000,001 - or more

$2,509,929 + 10.9% over $25,000,000

HOH

$25,000,001 - or more

$2,494,163 + 10.9% over $25,000,000

MFJ

$25,000,000 - or more

$2,478,263 + 10.9% over $25,000,000

New York Tax Brackets for Tax Year 2024

New York has nine marginal tax brackets, ranging from 4% (the lowest New York tax bracket) to 10.9% for Tax Year 2024.

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 - $8,500

4% of Income

HOH

$0 - $12,800

4% of Income

MFJ

$0 - $17,150

4% of Income

4.5%

Single or MFS

$8,501 - $11,700

$340 + 4.5%

HOH

$12,801 - $17,650

$512 + 4.5%

MFJ

$17,151 - $23,600

$686 + 4.5%

5.25%

Single or MFS

$11,701 - $13,900

$484 + 5.25%

HOH

$17,651 - $20,900

$730 + 5.25%

MFJ

$23,601 - $27,900

$976 + 5.25%

5.5%

Single or MFS

$13,901 - $80,650

$600 + 5.5%

HOH

$20,901 - $107,650

$901 + 5.5%

MFJ

$27,901 - $161,550

$1,202 + 5.5%

Single or MFS

$80,651 - $215,400

$4,271 + 6%

HOH

$107,651 - $269,300

$5,672 + 6%

MFJ

$161,551 - $323,200

$8,553 + 6%

6.85%

Single or MFS

$215,401 - $1,077,550

$12,356 + 6.85%

HOH

$269,301 - $1,616,450

$15,371 + 6.85%

MFJ

$323,201 - $2,155,350

$18,252 + 6.85%

9.65%

Single or MFS

$1,077,551 - $5,000,000

$71,413 + 9.65%

HOH

$1,616,451 - $5,000,000

$107,651 + 9.65%

MFJ

$2,155,351 - $5,000,000

$143,754 + 9.65%

10.3%

Single or MFS

$5,000,001 - $25,000,000

$449,929 + 10.3%

HOH

$5,000,001 - $25,000,000

$434,163 + 10.3%

MFJ

$5,000,001 - $25,000,000

$418,263 + 10.3%

10.9%

Single or MFS

$25,000,001 - or more

$2,509,929 + 10.9% over $25,000,000

HOH

$25,000,001 - or more

$2,494,163 + 10.9% over $25,000,000

MFJ

$25,000,000 - or more

$2,478,263 + 10.9% over $25,000,000

Income Tax Brackets for Other States: Compare State Tax Brackets, Rates
For your personal Effective IRS Tax Rate use the RATEucator Tool

New York Tax Brackets for Tax Year 2023

New York has nine marginal tax brackets, ranging from 4% (the lowest New York tax bracket) to 10.9% for Tax Year 2023.

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 - $8,500

4% of Income

HOH

$0 - $12,800

4% of Income

MFJ

$0 - $17,150

4% of Income

4.5%

Single or MFS

$8,501 - $11,700

$340 + 4.5%

HOH

$12,801 - $17,650

$512 + 4.5%

MFJ

$17,151 - $23,600

$686 + 4.5%

5.25%

Single or MFS

$11,701 - $13,900

$484 + 5.25%

HOH

$17,651 - $20,900

$730 + 5.25%

MFJ

$23,601 - $27,900

$976 + 5.25%

5.5%

Single or MFS

$13,901 - $80,650

$600 + 5.5%

HOH

$20,901 - $107,650

$901 + 5.5%

MFJ

$27,901 - $161,550

$1,202 + 5.5%

Single or MFS

$80,651 - $215,400

$4,271 + 6%

HOH

$107,651 - $269,300

$5,672 + 6%

MFJ

$161,551 - $323,200

$8,553 + 6%

6.85%

Single or MFS

$215,401 - $1,077,550

$12,356 + 6.85%

HOH

$269,301 - $1,616,450

$15,371 + 6.85%

MFJ

$323,201 - $2,155,350

$18,252 + 6.85%

9.65%

Single or MFS

$1,077,551 - $5,000,000

$71,413 + 9.65%

HOH

$1,616,451 - $5,000,000

$107,651 + 9.65%

MFJ

$2,155,351 - $5,000,000

$143,754 + 9.65%

10.3%

Single or MFS

$5,000,001 - $25,000,000

$449,929 + 10.3%

HOH

$5,000,001 - $25,000,000

$434,163 + 10.3%

MFJ

$5,000,001 - $25,000,000

$418,263 + 10.3%

10.9%

Single or MFS

$25,000,001 - or more

$2,509,929 + 10.9% over $25,000,000

HOH

$25,000,001 - or more

$2,494,163 + 10.9% over $25,000,000

MFJ

$25,000,000 - or more

$2,478,263 + 10.9% over $25,000,000

New York Tax Brackets for Tax Year 2022

New York Income Brackets for Tax Year 2022 has remain the same as Tax Year 2021.

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 - $8,500

4% of Income

HOH

$0 - $12,800

4% of Income

MFJ

$0 - $17,150

4% of Income

4.5%

Single or MFS

$8,501 - $11,700

$340 + 4.5%

HOH

$12,801 - $17,650

$512 + 4.5%

MFJ

$17,151 - $23,600

$686 + 4.5%

5.25%

Single or MFS

$11,701 - $13,900

$484 + 5.25%

HOH

$17,651 - $20,900

$730 + 5.25%

MFJ

$23,601 - $27,900

$976 + 5.25%

5.85%

Single or MFS

$13,901 - $80,650

$600 + 5.85%

HOH

$20,901 - $107,650

$901 + 5.85%

MFJ

$27,901 - $161,550

$1,202 + 5.85%

6.25%

Single or MFS

$80,651 - $215,400

$4,504 + 6.25%

HOH

$107,651 - $269,300

$5,976 + 6.25%

MFJ

$161,551 - $323,200

$9,021 + 6.25%

6.85%

Single or MFS

$215,401 - $1,077,550

$12,926 + 6.85%

HOH

$269,301 - $1,616,450

$16,079 + 6.85%

MFJ

$323,201 - $2,155,350

$19,124 + 6.85%

9.65%

Single or MFS

$1,077,551 - $5,000,000

$71,984 + 9.65%

HOH

$1,616,451 - $5,000,000

$108,359 + 9.65%

MFJ

$2,155,351 - $5,000,000

$144,626 + 9.65%

10.3%

Single or MFS

$5,000,001 - $25,000,000

$450,500 + 10.3%

HOH

$5,000,001 - $25,000,000

$434,871 plus 10.3%

MFJ

$5,000,001 - $25,000,000

$419,135 + 10.3%

10.9%

Single or MFS

$25,000,001 - or more

$2,510,500 + 10.9% over $25,000,000

HOH

$25,000,001 - or more

$2,494,871 + 10.9% over $25,000,000

MFJ

$25,000,000 - or more

$2,479,135 + 10.9% over $25,000,000

New York Standard and Itemized Deductions

The New York standard deductions did not increase for 2024 tax year. You can also itemize your New York deductions.

When you prepare and eFile your Tax Return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.

Tax Year

Status

Amount

2025

Single

$TBD

Single - can be claimed as dependent

$TBD

Married Separate

$TBD

Married Jointly

$TBD

HOH

$TBD

Surviving Spouse

$TBD

2024

Single

$8,000

Single - can be claimed as dependent

$3,100

Married Separate

$8,000

Married Jointly

$16,050

HOH

$11,200

Surviving Spouse

$16,050

2023

Single

$8,000

Single - can be claimed as dependent

$3,100

Married Separate

$8,000

Married Jointly

$16,050

HOH

$11,200

Surviving Spouse

$16,050

2022

Single

$8,000

Single - can be claimed as dependent

$3,100

Married Separate

$8,000

Married Jointly

$16,050

HOH

$11,200

Surviving Spouse

$16,050

Other Standard Deductions by State: Compare State Standard Deduction Amounts
IRS Standard Deduction: Federal Standard Deductions

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