New York withholds with graduated tables that start at 3.9%, and where you live can add a second income tax on top: New York City residents pay city tax of up to 4.25%, and Yonkers residents pay a surcharge of 16.75% of their state tax. Almost every paycheck also carries two small insurance deductions, disability (DBL) and Paid Family Leave.
2026 tax year, verified Sources
Estimated take-home this week
$911.98
from $1,153.85 gross. You keep 79%.
No local tax included. Some New York cities and counties tax wages; pick yours under “Where you work.”
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 25¢ to taxes, but across all your pay the average is 21¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 10.3% | 12.1% |
| $30,000 | 16.4% | 25.5% |
| $45,000 | 19.5% | 25.5% |
| $60,000 | 21.0% | 25.5% |
| $75,000 | 23.0% | 35.5% |
| $90,000 | 25.1% | 36.0% |
| $105,000 | 26.6% | 36.7% |
| $120,000 | 27.9% | 37.2% |
| $135,000 | 29.1% | 39.2% |
| $150,000 | 30.1% | 39.2% |
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Employers use the exact calculation method in publication NYS-50-T-NYS. From each paycheck they subtract a deduction allowance ($142.30 a week if single, $152.90 if married) plus $19.25 a week for each IT-2104 allowance, then look up the rest in the table for your pay period.
High earners hit "recapture" lines, where the rate briefly jumps above 11% so that the benefit of the lower brackets is taken back. That is why a raise near $215,000 (single) can raise New York withholding faster than you expect. Above about $1.08 million a year (single), employers switch to flat top rates.
New York City tax is figured the same way with its own, smaller allowance and a separate table, using IT-2104 line 2 allowances. It applies only to people who live in the five boroughs. Yonkers residents pay a flat percentage of the state amount, and people who work in Yonkers but live elsewhere pay a small earnings tax on wages.
New York follows federal treatment for traditional 401(k) deferrals and Section 125 benefits, so they lower your New York wages too.
| Annual wages after allowances | Withholding |
|---|---|
| $0 – $8,500 | $0 + 3.9% of the amount over $0 |
| $8,500 – $11,700 | $332 + 4.4% of the amount over $8,500 |
| $11,700 – $13,900 | $472 + 5.15% of the amount over $11,700 |
| $13,900 – $80,650 | $586 + 5.4% of the amount over $13,900 |
| $80,650 – $96,800 | $4,190 + 5.9% of the amount over $80,650 |
| $96,800 – $107,650 | $5,143 + 7.03% of the amount over $96,800 |
| $107,650 – $157,650 | $5,906 + 7.53% of the amount over $107,650 |
| $157,650 – $215,400 | $9,673 + 6.4% of the amount over $157,650 |
| $215,400 – $265,400 | $13,369 + 11.44% of the amount over $215,400 |
| $265,400 – $1,077,550 | $19,091 + 7.35% of the amount over $265,400 |
Annual allowance: $7,400 (single) or $7,950 (married) plus $1,000 per IT-2104 allowance. Above $1,077,550 single, Method III flat rates of 10.45% to 11.70% apply. The 11.44% line is the recapture band.
Single filer, standard W-4, no benefits, paid weekly, default IT-2104 answers. New York takes $48.09 of this check (4.8% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| New York income tax | −$43.17 | −$2,244.84 |
| NY disability (DBL) | −$0.60 | −$31.20 |
| NY Paid Family Leave | −$4.32 | −$224.64 |
| Take-home pay | $797.33 | $41,461.16 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | New York | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $23.41 | $482.06 | $25,067 |
| $40,000 | $769.23 | $50.38 | $58.84 | $34.63 | $625.38 | $32,520 |
| $50,000 | $961.54 | $73.46 | $73.56 | $45.84 | $768.68 | $39,971 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $57.06 | $911.98 | $47,423 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $73.88 | $1,110.60 | $57,751 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $103.05 | $1,419.65 | $73,842 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $177.27 | $2,011.02 | $104,809 |
Married filing jointly with two children on $100,000: $1,613.52 a week ($83,923 a year).
New York City and Yonkers are the only places in New York that tax wages, and this calculator models both. Pick your city under local taxes and say whether you live there.
Two employee-paid insurance deductions appear on most New York paychecks.
New York has no reciprocal agreements. If you live in New Jersey or Connecticut and work in New York, your employer withholds New York tax and your home state gives you a credit for it. New York also applies a "convenience of the employer" rule: days you work from home out of state for your own convenience still count as New York workdays.
For a single filer claiming 0 allowances, New York State withholds $43.17. A New York City resident also pays $32.61 of city tax, and a Yonkers resident pays a $7.23 surcharge instead. Paid Family Leave adds $4.32 and DBL up to $0.60.
No. New York City income tax applies only to city residents. You pay New York State tax as a nonresident, and New Jersey credits it against your New Jersey tax.
When a bonus is paid separately, employers can withhold New York State tax at the flat 11.7% supplemental rate. City residents also see 4.25% for New York City, and Yonkers residents 1.95975%. If that's more than you'll owe, the difference comes back as a refund.
It's Paid Family Leave insurance: 0.432% of your gross pay, stopping once you've paid $411.91 in 2026. On a $1,000 weekly paycheck that's $4.32.
Single with one job and no dependents: 0. Otherwise use the worksheet in the IT-2104 instructions, which gives one allowance per dependent, extra allowances for certain credits and itemized deductions, and 2 more for a head of household with one job.
New York rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.