New York's tax rates depend on your income and filing status
New York State uses a progressive tax system, meaning the rate you pay increases as your income goes up. You do not pay one flat rate on all your income — instead, different portions of your earnings are taxed at different rates. The state has nine tax brackets, ranging from 4% on the lowest incomes to 10.9% on the highest.
Your actual tax bill depends on three things: how much you earned, whether you file as single or married, and whether you claim dependents or other deductions. A person earning $50,000 as a single filer pays a different rate than someone earning $50,000 as married filing jointly.
New York also allows you to subtract certain expenses — called deductions — before the tax rate is applied. The most common is the standard deduction, which varies by filing status and age. If you are 65 or older, you get a larger standard deduction than younger filers.
Key Takeaways
- New York State income tax rates range from 4% to 10.9% depending on your income bracket and filing status.
- The state uses nine tax brackets, so different portions of your income are taxed at different rates — you do not pay one rate on everything you earn.
- Your standard deduction (the amount you can subtract before tax is calculated) depends on whether you file as single, married, or head of household, and whether you are 65 or older.
- New York residents must file a state return if their income exceeds the standard deduction for their filing status, even if they do not owe federal tax.
The nine tax brackets and rates for single filers
If you file as single, your income falls into one of nine brackets. The lowest bracket starts at 4% and applies to income up to $8,500. Each bracket above that has a higher rate, and the highest bracket — 10.9% — applies only to income over $215,400.
The brackets themselves change each year based on inflation. The amounts listed here reflect 2024 tax year brackets. When you file your 2024 return in 2025, the state will provide updated brackets for that year.
| Income Range (Single Filer) | Tax Rate |
|---|---|
| $0 to $8,500 | 4% |
| $8,501 to $11,700 | 4.5% |
| $11,701 to $13,900 | 5.85% |
| $13,901 to $21,400 | 6.25% |
| $21,401 to $80,650 | 6.85% |
| $80,651 to $215,400 | 9.65% |
| $215,401 to $1,077,550 | 10.3% |
| $1,077,551 to $5,000,000 | 10.9% |
| Over $5,000,000 | 10.9% |
For example, if you are single and earned $50,000 in 2024, you would not pay 6.85% on all $50,000. Instead, you would pay 4% on the first $8,500, 4.5% on the next $3,200, 5.85% on the next $2,200, 6.25% on the next $7,500, and 6.85% on the remaining $28,600. The result is an effective tax rate (your total tax divided by total income) that is lower than the top bracket rate you reached.
Tax brackets for married filers and head of household
Married couples filing jointly have wider income ranges in each bracket, which means they pay tax at lower rates on higher incomes compared to single filers. For example, the 6.85% bracket for married filers extends to $107,650, compared to $80,650 for single filers.
Head of household filers (usually unmarried people supporting dependents) fall between single and married filers. Their brackets are wider than single but narrower than married filing jointly. The exact brackets for both filing statuses are published by New York State each year and change with inflation adjustments.
You can find the current year's brackets on the New York State Department of Taxation and Finance website. The brackets are updated annually, usually in early spring, before the tax filing deadline.
Standard deductions reduce your taxable income
Before the tax rate is applied, you subtract your standard deduction from your income. For 2024, the standard deduction for a single filer under 65 is $8,500. For married filing jointly, it is $17,550. If you are 65 or older, you get an additional amount — usually $1,050 for single filers and $850 per person for married filers.
The standard deduction means you only pay tax on income above that threshold. If you are single, under 65, and earned $30,000, you would subtract $8,500, leaving $21,500 of taxable income. That $21,500 is what gets plugged into the tax brackets.
Some people itemize deductions instead of taking the standard deduction — meaning they add up specific expenses like mortgage interest, property taxes, or charitable donations. You can only use one method: either the standard deduction or itemized deductions, whichever is larger. Most New York residents use the standard deduction because it is simpler and often results in a lower tax bill.
Who must file a New York State tax return
You must file a New York State return if your income exceeds the standard deduction for your filing status. This is true even if you do not owe federal income tax. New York has its own income threshold, separate from the federal threshold.
You also must file if you had New York State income tax withheld from your paychecks, even if your income is below the standard deduction. This is because you may be due a refund. Additionally, if you received certain credits or payments (like the Earned Income Tax Credit or property tax relief), you may need to file to claim them.
How New York taxes differ from federal income tax
New York State income tax is separate from federal income tax. You file both a state return and a federal return. The rates are different, the brackets are different, and the deductions allowed can be different. Some expenses you can deduct on your federal return cannot be deducted on your state return, and vice versa.
New York also taxes certain types of income that the federal government does not tax at the same rate, or does not tax at all. For example, New York taxes military pensions differently than the federal government does. If you receive income from sources outside New York State, the state may still tax it if you are a resident.
Residents who work in another state or country may be able to claim a credit for taxes paid to that state or country, so they do not pay tax twice on the same income. This credit is claimed on your New York State return.
Tax credits and deductions that lower your bill
Beyond the standard deduction, New York offers several credits that reduce your tax bill dollar-for-dollar. The Earned Income Tax Credit (EITC) is available to lower-income working people and can result in a refund even if you owe no tax. The Child and Dependent Care Credit helps people who pay for childcare while they work. The Property Tax Credit reduces tax for homeowners or renters with lower incomes.
You must meet specific income limits and other requirements to claim these credits. The New York State Department of Taxation and Finance website lists all available credits and the rules for each one. Your tax preparer or the free tax preparation services offered by community organizations can help you determine which credits you may be able to claim.
Frequently Asked Questions
Do I have to pay New York State income tax if I live out of state but work in New York?
Yes. New York taxes residents on all income, regardless of where it was earned. If you work in New York but live in another state, you may owe New York tax on your wages. However, you can usually claim a credit on your home state's return for taxes paid to New York, so you do not pay tax twice on the same income.
What is the difference between my effective tax rate and my marginal tax rate?
Your marginal rate is the highest tax bracket you reach — the rate applied to your last dollar of income. Your effective rate is your total tax bill divided by your total income. Because New York uses progressive brackets, your effective rate is always lower than your marginal rate. For example, you might have a marginal rate of 6.85% but an effective rate of 5.2%.
Do I pay New York State tax on Social Security or retirement income?
New York does not tax Social Security benefits. Retirement income from pensions, 401(k) withdrawals, and IRAs is taxable, but New York offers an exclusion for certain types of retirement income if you meet age and income requirements. Check the state's website or speak with a tax preparer to see if your retirement income qualifies for an exclusion.
When do New York tax brackets change, and how do I know the current ones?
New York adjusts tax brackets annually for inflation, usually in early spring. The Department of Taxation and Finance publishes the current year's brackets on its website before the tax filing deadline. You can also find them in the instructions that come with the New York State tax forms.
Can I claim the standard deduction if I am a dependent on someone else's return?
No. If someone else claims you as a dependent, you cannot claim the standard deduction on your own return. Instead, your standard deduction is limited to your earned income plus $2,500 (or the full standard deduction amount, whichever is less). This rule applies to both New York State and federal returns.