New York Income Tax Brackets, Deductions

Prepare and e-File your current New York State Income Taxes here on eFile.com together with your Federal Income Tax Return. Per IRS/State regulation - not eFile.com - a New York state tax return can only be e-Filed together with an IRS tax return. Instruction how to only prepare a New York state return on eFile.com and then download, print sign and mail it in.

Detailed Information about New York state income tax brackets and rates, standard deduction information, and tax forms by tax year etc. can be found on this page.

Prepare previous year New York state tax returns. You can complete and sign the forms here on eFile.com before you mail them to the NY Tax Agency. For Federal or IRS back taxes access the tax forms here.

New York income tax return information and other related features (e.g. tax extension, amendment, etc.) below.

New York Income Tax Returns

New York Income Taxes
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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 2023

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

Tax Rate
Filing Status
Income Range
Taxes Due
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
Income Tax Rate Help and Details: Filing Status and Tax Bracket Calculation Overview.

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
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
Income Tax Rate Help and Details: Filing Status and Tax Bracket Calculation Overview.

New York Tax Brackets for Tax Year 2021

Previous New York Income Brackets.

Tax Rate
Filing Status
Income Range
Taxes Due
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%
5.9%
Single or MFS
$13,901 - $21,400
$600 + 5.9%
HOH
$20,901 - $32,200
$901 + 5.9%
MFJ
$27,901 - $43,000
$1,202 + 5.9%
5.97%
Single or MFS
$21,401 - $80,650
1,042 + 5.97%
HOH
$32,201 - $107,650
$1,568 + 5.97%
MFJ
$43,001 - $161,550
$2,093 + 5.97%
6.33%
Single or MFS
$80,651 - $215,400
$4,579 + 6.33%
HOH
$107,651 - $269,300
$6,072 + 6.33%
MFJ
$161,551 - $323,200
$9,170 + 6.33%
6.85%
Single or MFS
$215,401 - $1,077,550
$13,109 + 6.85%
HOH
$269,301 - $1,616,450
$16,304 + 6.85%
MFJ
$323,201 - $2,155,350
$19,403 + 6.85%
9.65%
Single or MFS
$1,077,550 - $5,000,000
$72,166 + 9.65%
HOH
$1,616,451 - $5,000,000
$108,584 + 9.65%
MFJ
$2,155,351 - $5,000,000
$144,905 + 9.65%
10.3%
Single or MFS
$5,000,001 - $25,000,000
$450,683 + 10.3%
HOH
$5,000,001 - $25,000,000
$435,097 plus 10.3%
MFJ
$5,000,001 - $25,000,000
$419,414 + 10.3%
10.9%
Single or MFS
$25,000,001 - or more
$2,510,683 + 10.9% over $25,000,000
HOH
$25,000,001 - or more
$2,495,097 plus 10.9% over $25,000,000
MFJ
$25,000,000 - or more
$2,479,414 + 10.9% over $25,000,000
Income Tax Rate Help and Details: Filing Status and Tax Bracket Calculation Overview.

New York Standard and Itemized Deductions

The New York standard deductions did not increase for current 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
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
2021
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

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