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 Tax Deadlines, Extension, Penalties
Prepare only a NY State Return without an IRS return
File a New York Tax Amendment
New York Income Tax Forms
New York Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
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.
4%
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%
6%
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.
4%
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%
6%
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 2023
New York has nine marginal tax brackets, ranging from 4% (the lowest New York tax bracket) to 10.9% for Tax Year 2023.
4%
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%
6%
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.
4%
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.
Single - can be claimed as dependent
$TBD
Single - can be claimed as dependent
$3,100
Single - can be claimed as dependent
$3,100
Single - can be claimed as dependent
$3,100
TurboTax® is a registered trademark of Intuit, Inc.
H&R Block® is a registered trademark of HRB Innovations, Inc.