2025 New York Income Tax
Progressive (multiple brackets). Federal brackets, New York-specific quirks, and total tax burden vs neighboring states.
What makes New York different
- 1.Top state rate 10.9% over $25M (was 8.82% until 2021)
- 2.NYC adds 3.876% city tax on top — combined 14.78% for NYC top earners
- 3.Yonkers adds 16.75% surcharge on state liability for residents
- 4.Pension partially exempt up to $20,000
Recent rate history
How the top New York marginal rate has changed in recent years.
| Year | Top rate | Change |
|---|---|---|
| 2025 | 10.90% | +2.08% |
| 2021 | 8.82% | — |
Federal — Single
Standard deduction: $15,000
| Rate | From | To |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,925 | $48,475 |
| 22% | $48,475 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,525 |
| 35% | $250,525 | $626,350 |
| 37% | $626,350 | — |
Federal — Married Filing Jointly
Standard deduction: $30,000
| Rate | From | To |
|---|---|---|
| 10% | $0 | $23,850 |
| 12% | $23,850 | $96,950 |
| 22% | $96,950 | $206,700 |
| 24% | $206,700 | $394,600 |
| 32% | $394,600 | $501,050 |
| 35% | $501,050 | $751,600 |
| 37% | $751,600 | — |
Federal — Head of Household
Standard deduction: $22,500
| Rate | From | To |
|---|---|---|
| 10% | $0 | $17,000 |
| 12% | $17,000 | $64,850 |
| 22% | $64,850 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,500 |
| 35% | $250,500 | $626,350 |
| 37% | $626,350 | — |
Federal — Married Filing Separately
Standard deduction: $15,000
| Rate | From | To |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,925 | $48,475 |
| 22% | $48,475 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,525 |
| 35% | $250,525 | $375,800 |
| 37% | $375,800 | — |
Total tax burden in New York
Income tax alone is misleading. New York's combined burden (income + sales + property) on a typical household earning $100,000 with a $350,000 home.
Assumes 40% of income goes to taxable purchases. Actual sales tax exposure varies with spending mix (groceries often exempt). Property tax assumes home ownership; renters effectively pay through rent.
vs neighboring states — total burden on $100k
Single-bracket income tax comparisons miss the bigger picture. TX has no income tax but property tax 2-3× higher than CA. This is the apples-to-apples comparison.
| State | Income | Sales | Property | Total | vs NY |
|---|---|---|---|---|---|
| New York (current) | $10900 | $3412 | $6055 | $20367 | — |
| Pennsylvania | $3070 | $2536 | $5355 | $10961 | $-9406 |
| Massachusetts | $5000 | $2500 | $4305 | $11805 | $-8562 |
| Connecticut | $6990 | $2540 | $7490 | $17020 | $-3347 |
| Vermont | $8750 | $2544 | $6650 | $17944 | $-2423 |
| New Jersey | $10750 | $2652 | $8715 | $22117 | +$1750 |
New York income tax at illustrative incomes (single)
| Gross income | New York state tax | Effective state rate |
|---|---|---|
| $50,000 | $5,450 | 10.90% |
| $100,000 | $10,900 | 10.90% |
| $200,000 | $21,800 | 10.90% |
Simplified — applies the top marginal rate as effective rate. For exact paycheck math see take-home-pay.
Other states for 2025
Common questions
- What is the New York income tax rate for 2025?
- New York's top rate is 10.90%. The federal top marginal rate is 37%, applied above the highest bracket. Most filers pay an effective rate well below the top — the brackets only apply to the slice of income inside each band.
- When did the 2025 brackets take effect?
- Federal brackets are published by the IRS each November in a Revenue Procedure (Rev. Proc.) for the following tax year. They take effect January 1 and apply to income earned that year, filed by April of the following year. State brackets are set by state legislatures and may align with or diverge from the federal calendar.
- Are these brackets adjusted for inflation?
- Federal: yes — IRS indexes brackets to chained CPI under the TCJA (since 2018). State: varies. Some states (CA, MN, OR, others) index their brackets annually; many do not, which creates "bracket creep" over time as nominal wages grow.
Full data sources and formulas: /sources.
Estimate only — not tax advice. Brackets from IRS Rev. Proc. State rate from state DOR (simplified — does not model all credits, AMT, or local income tax). Property tax: Tax Foundation 2025. Sales tax: Tax Foundation State and Local 2025. Methodology →
Sources
Last reviewed: · Beforeview Editorial · editorial policy