New York state income tax rate 2027

The 2027 rates are already in the law

New York does not need a new bill to cut rates in 2027. Section 601 of the Tax Law already contains a schedule "for taxable years beginning after two thousand twenty-six and before two thousand thirty-three", and it lowers the five lowest rates by another tenth of a point. For a single filer the 2027 schedule is 3.8% on taxable income up to $8,500, 4.3% to $11,700, 5.05% to $13,900, 5.3% to $80,650, 5.8% to $215,400, 6.85% to $1,077,550, 9.65% to $5,000,000, 10.3% to $25,000,000 and 10.9% above that.

For married couples filing jointly the same rates apply, with the bracket edges at $17,150, $23,600, $27,900, $161,550, $323,200, $2,155,350, $5,000,000 and $25,000,000. The statute holds those rates through taxable years before 2033, so 2027 is a step in a scheduled path, not a one-year change. Because it is law as of November 2026 rather than a filed figure, the page labels everything projected.

What changes from 2026

The 2026 schedule, in the paragraph just before it in the statute, is 3.9%, 4.4%, 5.15%, 5.4% and 5.9% for the same five brackets. The 2027 rates are 3.8%, 4.3%, 5.05%, 5.3% and 5.8%. The top four rates (6.85%, 9.65%, 10.3% and 10.9%) do not move. A single filer with $75,000 of wages and a $8,000 standard deduction has $67,000 of taxable income, and the extra tenth of a point on all of it is worth about $67 less state tax than under the 2026 rates.

Worked example

Single filer, $75,000 of wages, standard deduction $8,000: taxable income $67,000. Tax at the 2027 single schedule is $3,386.00, an effective 4.51% of wages and a marginal rate of 5.3%. Married couple, $120,000 of wages, two dependents at $1,000 each, standard deduction $16,050: taxable income $101,950 and tax $5,070.85. The calculator above runs the same arithmetic on your numbers and divides by your pay periods.

The standard deduction and what is left out

The standard deduction amounts used are the ones printed in the Department of Taxation and Finance instructions for the 2025 IT-201: $8,000 for a single filer who is not claimed as a dependent, $16,050 for a married couple filing jointly. Section 614 of the Tax Law sets the structure and the department publishes the current figure each year, so check it when the 2027 instructions appear. New York also has a "tax benefit recapture" for higher incomes: once New York adjusted gross income passes $107,650 the department's tax computation worksheet replaces the simple schedule, which this page does not model. Head of household uses its own schedule and is not modelled either.

Local tax sits on top

The state schedule is only one layer. New York City residents pay a separate city income tax and Yonkers residents a surcharge, and the department publishes separate tables for the metropolitan commuter transportation mobility tax. Use the NYC resident income tax calculator for the city layer and the New York paycheck calculator for the full pay stub.

Who this is for, and what it does not cover

It is for employees and planners estimating New York state income tax on wages for 2027. It does not cover local income taxes, tax credits, retirement or investment income, self-employment tax, federal income tax or payroll taxes, and it does not file or submit anything. The result changes if you enter a different rate, so use the rate box when the state announces a final 2027 figure.

FAQ

What is the New York state income tax rate for 2027?

New York has graduated rates. Under Tax Law section 601 the 2027 rates for a single filer are 3.8% up to $8,500 of taxable income, then 4.3%, 5.05%, 5.3%, 5.8%, 6.85%, 9.65%, 10.3% and 10.9% above $25,000,000.

Are New York income tax rates going down in 2027?

Yes, for the five lowest brackets. The statute lowers them from 3.9%, 4.4%, 5.15%, 5.4% and 5.9% in 2026 to 3.8%, 4.3%, 5.05%, 5.3% and 5.8% in 2027. The four highest rates stay the same.

How long do the 2027 New York rates last?

The schedule in section 601 applies to taxable years after 2026 and before 2033, so the 2027 rates are written to carry through 2032 unless the legislature changes them.

What is the New York standard deduction?

The 2025 IT-201 instructions list $8,000 for a single filer who is not claimed as a dependent and $16,050 for married filing jointly. The 2027 amounts have not been published; this page uses the 2025 figures.

Does New York tax higher incomes at one flat rate?

Above $107,650 of New York adjusted gross income the department uses a tax computation worksheet that can recapture the benefit of the lower brackets. This page uses the simple schedule and does not model recapture.

Is this my final 2027 tax?

No. It is a projection from law enacted as of November 1, 2026, using the latest published deduction amounts. Credits, local taxes and income adjustments are not included.

Sources

Retrieved 2026-11-01. Each link was opened and checked against the claim next to it; where a page blocks automated readers a dated archive copy is named.

• New York Tax Law section 601 (NY Senate, Wayback copy): The 2026 and 2027 rate schedules for single and joint filers, and the 2033 sunset boundary.
• NYS Department of Taxation and Finance: 2025 IT-201 instructions: Standard deduction amounts and the $107,650 tax computation threshold.
• NYS Department of Taxation and Finance: tax rates and tables: Where the department publishes each year's rate schedule and tax tables.