Who pays New York City income tax?

Only New York City residents pay the NYC resident income tax, on top of New York State tax. Commuters who work in NYC but live elsewhere do not pay the city resident tax.

How many New York State brackets are there?

New York State uses a progressive structure from 4% up to 10.9% across roughly nine brackets, with the highest rates reserved for very high incomes.

What is the NYC tax rate?

New York City's resident income tax is also progressive, roughly 3.078% to 3.876%. This calculator applies the city brackets on top of the state tax for residents.

Does this include federal tax?

No. It calculates New York State and, optionally, New York City income tax only. Federal tax and FICA are separate.

No. It is an educational estimate that ignores credits and itemized deductions. Consult a tax professional or the NY Department of Taxation for filing.

New York State Income Tax Calculator

This New York Income Tax Calculator estimates the combined state and city burden for New York earners. New York State runs a progressive 4%–10.9% structure, and New York City residents pay an additional city income tax on top — roughly 3.078%–3.876%. Together these make NYC one of the highest-taxed places to live in the US. The tool shows the state and city components separately and as a combined effective rate.

How it works

Taxable income = gross wages − New York standard deduction ($8,000 single, $16,050 married filing jointly). Floored at $0.
New York State tax is computed bracket by bracket across the state’s progressive rates (4%, 4.5%, 5.25%, 5.5%, 6%, 6.85%, 9.65%, 10.3%, 10.9%).
NYC city tax — only if you toggle “I live in New York City” — adds the city’s progressive resident rates (3.078%, 3.762%, 3.819%, 3.876%) on the same taxable income.
The two are summed for the combined burden and effective rate.

Example

A single NYC resident earning $90,000: taxable income = $90,000 − $8,000 = $82,000. State tax across the brackets is roughly $4,900; NYC city tax adds about $3,100. Combined that is near $8,000 — an effective combined rate around 8.9%. A commuter with the same income and the NYC toggle off pays only the ~$4,900 state portion.

Tips and notes

The single biggest driver here is the NYC residency toggle — living inside the five boroughs versus a suburb can change your tax bill by thousands at the same salary. This estimate excludes federal tax, FICA, credits, and itemized deductions. For filing, consult a tax professional or the New York State Department of Taxation and Finance.