New York State Income Tax Rates and Brackets for 2024-2025

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Key takeaways
- Income tax rates: New York has nine income tax rates, ranging from 4% to 10.9%. People who make above $107,650 are subject to a supplemental tax.
- Tax deadlines: State tax returns and payments were due by April 15, 2025, the same day as the federal tax deadline.
- Filing taxes in New York: Some taxpayers may be able to file their state taxes for free via the IRS Direct File program this year.
News alert: New York state inflation refund check 2025
New York state income tax rates
Single filers and married filing separately
Tax rate | Taxable income bracket | Tax owed |
---|---|---|
4% | $0 to $8,500. | 4% of taxable income. |
4.5% | $8,501 to $11,700. | $340 plus 4.5% of the amount over $8,500. |
5.25% | $11,701 to $13,900. | $484 plus 5.25% of the amount over $11,700. |
5.5% | $13,901 to $80,650. | $600 plus 5.5% of the amount over $13,900. |
6% | $80,651 to $215,400. | $4,271 plus 6% of the amount over $80,650. |
6.85% | $215,401 to $1,077,550. | $12,356 plus 6.85% of the amount over $215,400. |
9.65% | $1,077,551 to $5,000,000. | $71,413 plus 9.65% of the amount over $1,077,550. |
10.3% | $5,000,001 to $25,000,000. | $449,929 plus 10.3% of the amount over $5,000,000. |
10.9% | $25,000,001 and over. | $2,509,929 plus 10.9% of the amount over $25,000,000. |
Married filing jointly and surviving spouse
Tax rate | Taxable income bracket | Tax owed |
---|---|---|
4% | $0 to $17,150. | 4% of taxable income. |
4.5% | $17,151 to $23,600. | $686 plus 4.5% of the amount over $17,150. |
5.25% | $23,601 to $27,900. | $976 plus 5.25% of the amount over $23,600. |
5.5% | $27,901 to $161,550. | $1,202 plus 5.5% of the amount over $27,900. |
6% | $161,551 to $323,200. | $8,553 plus 6% of the amount over $161,550. |
6.85% | $323,201 to $2,155,350. | $18,252 plus 6.85% of the amount over $323,200. |
9.65% | $2,155,351 to $5,000,000. | $143,754 plus 9.65% of the amount over $2,155,350. |
10.3% | $5,000,001 to $25,000,000. | $418,263 plus 10.3% of the amount over $5,000,000. |
10.9% | $25,000,001 and over. | $2,478,263 plus 10.9% of the amount over $25,000,000. |
Head of household
Tax rate | Taxable income bracket | Tax owed |
---|---|---|
4% | $0 to $12,800. | 4% of taxable income. |
4.5% | $12,801 to $17,650. | $512 plus 4.5% of the amount over $12,800. |
5.25% | $17,651 to $20,900. | $730 plus 5.25% of the amount over $17,650. |
5.5% | $20,901 to $107,650. | $901 plus 5.5% of the amount over $20,900. |
6% | $107,651 to $269,300. | $5,672 plus 6% of the amount over $107,650. |
6.85% | $269,301 to $1,616,450. | $15,371 plus 6.85% of the amount over $269,300. |
9.65% | $1,616,451 to $5,000,000. | $107,651 plus 9.65% of the amount over $1,616,450. |
10.3% | $5,000,001 to $25,000,000. | $434,163 plus 10.3% of the amount over $5,000,000. |
10.9% | $25,000,001 and over. | $2,494,163 plus 10.9% of the amount over $25,000,000. |
When are New York state income taxes due?
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
What is New York's standard deduction?
- Single: $8,000.
- Single (claimed as dependent): $3,100.
- Married filing jointly or surviving spouse: $16,050.
- Married filing separately: $8,000.
- Head of household: $11,200
.
Do I have to pay New York state income tax?
Resident rules
- New York considers your permanent home the place you intend to return to after things such as vacations, business trips, military assignments or the end of a college semester.
- There are special rules for people who were in a foreign country for at least 450 of 548 consecutive days. (You can see the rules here for how New York determines residency status.)
- Where you vote, where your driver’s license and registration are issued, or where your will is are not primary factors in establishing domicile. It’s more about where your stuff is and where you spend your time.
Part-year resident rules
Nonresident rules
- Services performed in New York.
- Rent from real estate you own in New York.
- The sale or transfer of real estate in New York.
- Income from a New York business, trade or profession.
- Lottery winnings in the state if over $5,000.
New York City income tax rates
NYC tax rates for single filers and those married filing separately
New York City taxable income | NYC tax owed |
---|---|
$0 to $12,000. | 3.078% of NYC taxable income. |
$12,001 to $25,000. | 3.762% of the amount over $12,000, plus $369. |
$25,001 to $50,000. | 3.819% of the amount over $25,000, plus $858. |
$50,001 and over. | 3.876% of the amount over $50,000, plus $1,813. |
NYC tax rates for those married filing jointly and surviving spouses
New York City taxable income | NYC tax owed |
---|---|
$0 to $21,600. | 3.078% of NYC taxable income. |
$21,601 to $45,000. | 3.762% of the amount over $21,600, plus $665. |
$45,001 to $90,000. | 3.819% of the amount over $45,000, plus $1,545. |
$90,001 and over. | 3.876% of the amount over $90,000, plus $3,264. |
NYC tax rates for heads of household
New York City taxable income | NYC tax owed |
---|---|
$0 to $14,400. | 3.078% of NYC taxable income. |
$14,401 to $30,000. | 3.762% of the amount over $14,400, plus $443. |
$30,001 to $60,000. | 3.819% of the amount over $30,000, plus $1,030. |
$60,001 and over. | 3.876% of the amount over $60,000, plus $2,176. |
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
4 things to know about New York state income tax
- Some people may be eligible to file their federal and New York state income taxes for free this year via the IRS' Direct File program. You can also check to see if you qualify for the IRS Free File program, which may cover a state return.
- Wondering where your New York state income tax refund is? Good news: You can check the status of your state tax refund online.
- If you can’t afford your tax bill and owe $20,000 or less, New York offers payment plans. Typically, you get three years to pay your bill.
- You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.
Article sources
- 1. New York Department of Taxation and FInance. Inflation Refund cCecks. Accessed May 20, 2025.
- 2. New York State Department of Taxation and Finance. Filing due dates. Accessed Dec 20, 2024.
- 3. New York State Department of Taxation and Finance. 2024 Standard Deductions. Accessed Dec 20, 2024.
- 4. New York State Department of Taxation and Finance. Instructions for Form IT-201. Accessed Dec 20, 2024.
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