New York paycheck calculator, 2026
New York has two features worth understanding before reading any take-home figure. The state schedule includes recapture provisions that claw back the benefit of lower brackets at higher incomes, so the effective rate keeps climbing after the top marginal rate is reached — and in a narrow band the marginal rate can actually fall as income rises. Separately, New York City levies its own resident income tax, which is why a Manhattan salary and the identical salary upstate produce very different paychecks. Our 2026 New York figures are still being cross-checked, so this page shows the rules and sources rather than an estimate.
New York withholding rates, 2026
| Taxable income over | Base tax | Rate on excess |
|---|---|---|
| $0.00 | $0.00 | 3.9% |
| $8,500.00 | $332.00 | 4.4% |
| $11,700.00 | $472.00 | 5.15% |
| $13,900.00 | $586.00 | 5.4% |
| $80,650.00 | $4,190.00 | 5.9% |
| $96,800.00 | $5,143.00 | 7.03% |
| $107,650.00 | $5,906.00 | 7.53% |
| $157,650.00 | $9,673.00 | 6.4% |
| $215,400.00 | $13,369.00 | 11.44% |
| $265,400.00 | $19,091.00 | 7.35% |
| Taxable income over | Base tax | Rate on excess |
|---|---|---|
| $0.00 | $0.00 | 3.9% |
| $8,500.00 | $332.00 | 4.4% |
| $11,700.00 | $472.00 | 5.15% |
| $13,900.00 | $586.00 | 5.4% |
| $80,650.00 | $4,190.00 | 5.9% |
| $96,800.00 | $5,143.00 | 6.57% |
| $107,650.00 | $5,855.00 | 7.07% |
| $157,650.00 | $9,388.00 | 8.01% |
| $211,550.00 | $13,708.00 | 6.4% |
| $323,200.00 | $20,854.00 | 13.49% |
| $373,200.00 | $27,600.00 | 7.35% |
| $1,077,550.00 | $79,369.00 | 7.65% |
Bonuses and supplemental pay
New York withholds supplemental wages — bonuses, commission, severance — at a flat 11.7%, separately from your regular salary. A bonus can therefore have a different amount withheld than the same money paid as salary, which is usually why a bonus arrives smaller than expected.
What the New York withholding form asks for
| Field | What it does | Where it appears |
|---|---|---|
| IT-2104 allowances | Total allowances claimed on Form IT-2104. Each allowance reduces annual taxable income by $1,000. | NY Form IT-2104, line 1 |
Local taxes in New York
These are levied on top of the state tax and are not included in a headline state rate. They are the usual reason two New York paychecks with the same salary differ.
New York City resident income tax
New York City income tax applies to residents. NYC nonresident wage withholding was eliminated effective January 1, 2000.
Source: NYS-50-T-NYC (1/26), New York City Withholding Tax Tables and Methods, read 2026-07-19
Notes and caveats
- New York City resident withholding is calculated separately when selected. Yonkers remains unsupported because no independent NFC formula was available for the required two-source verification.
- Above $1,077,549.99 of taxable income New York applies a FLAT rate to the entire amount rather than a marginal rate, which creates a large discontinuity in net pay at that threshold.
- The marginal rates are not monotonically increasing. New York uses recapture brackets that claw back lower-bracket benefits, so the validator warnings are expected.
- Boundary-source disagreement: NYS-50-T-NYS says the single recapture rows start 'at least' $157,650 and $265,400, producing $9,673 and $19,091 at those exact taxable amounts. NFC says the preceding rows run 'but not over' those amounts, producing $9,671 and $19,089. The state table controls here, and needsVerification remains set as required when sources disagree.
Sources
Every figure on this page is transcribed from a published source and carries the date it was read. Where two sources disagree, the disagreement is recorded rather than resolved silently.
- NFC-26-1772477134, New York State Income Tax Withholding (Effective Pay Period 02, 2026) — read 2026-07-18 · cross-checked against New York State Publication NYS-50-T-NYS (1/26), https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf
- standardDeduction — NFC-26-1772477134, New York State Income Tax Withholding , Withholding Formula, step 5 · read 2026-07-18
- perAllowance — NFC-26-1772477134, New York State Income Tax Withholding , Withholding Formula, step 6 · read 2026-07-18
- rates — NFC-26-1772477134, New York State Income Tax Withholding , Single or Head of Household / Married Tax Withholding Tables · read 2026-07-18
- flatThreshold1 — NFC-26-1772477134, New York State Income Tax Withholding · read 2026-07-18
- flatThreshold2 — NFC-26-1772477134, New York State Income Tax Withholding · read 2026-07-18
- flatThreshold3 — NFC-26-1772477134, New York State Income Tax Withholding · read 2026-07-18
This is an estimate of payroll withholding, not tax advice, and not a prediction of your final tax bill. Withholding is what your employer sends in during the year; what you actually owe is settled when you file.