New York City · resident income tax
NYC resident income tax calculator.
Work out the city income tax on your New York City taxable income under the four-rate schedule, then see how to fit it into a take-home pay estimate.
Your NYC income
Result
The four rates and where each starts
New York City taxes the income of people who live in the city with a graduated schedule of four rates: 3.078%, 3.762%, 3.819% and 3.876%. The Tax Department prints the schedule in the instructions for Form IT-201 (tax year 2025 figures used here). The brackets differ by filing status, so the top rate starts at $50,000 of NYC taxable income for a single filer but not until $90,000 for a married couple filing jointly.
| Filing status | 3.078% on the first | 3.762% up to | 3.819% up to | 3.876% above |
|---|---|---|---|---|
| Single or married filing separately | $12,000 | $25,000 | $50,000 | $50,000 |
| Married filing jointly, qualifying surviving spouse | $21,600 | $45,000 | $90,000 | $90,000 |
| Head of household | $14,400 | $30,000 | $60,000 | $60,000 |
The department writes each bracket as a base amount plus a rate on the excess. This calculator uses those exact base amounts, which already include the lower brackets:
| Status | Bracket | Tax at the bottom of the bracket | Rate on the excess |
|---|---|---|---|
| Single / separate | $12,000 to $25,000 | $369 | 3.762% |
| Single / separate | $25,000 to $50,000 | $858 | 3.819% |
| Single / separate | Over $50,000 | $1,813 | 3.876% |
| Joint / surviving spouse | $21,600 to $45,000 | $665 | 3.762% |
| Joint / surviving spouse | $45,000 to $90,000 | $1,545 | 3.819% |
| Joint / surviving spouse | Over $90,000 | $3,264 | 3.876% |
| Head of household | $14,400 to $30,000 | $443 | 3.762% |
| Head of household | $30,000 to $60,000 | $1,030 | 3.819% |
| Head of household | Over $60,000 | $2,176 | 3.876% |
Who owes it, and on which income
The NYC lines on the state return are for New York City residents. Line 47 is labelled "New York City taxable income (NYC full-year residents only; part-year residents, see line 50)", and the instructions tell filers to complete the NYC resident lines only if they meet the definition of a resident. If you live outside the five boroughs you do not complete them. The tax is not filed on a separate city return: it is calculated on the state Form IT-201 and paid to the state Department of Taxation and Finance, which is why the rates on this page come from tax.ny.gov rather than a city website.
The base is not your paycheck. NYC taxable income starts from your New York adjusted gross income, then subtracts your deduction and dependent exemptions (the Line 47 worksheet shows the steps). A person with $90,000 of wages and a $16,000 deduction is taxed on far less than $90,000, so enter the line 47 figure from last year's return, or an estimate built the same way.
Schedule or table: the $65,000 line
The IT-201 instructions say that if NYC taxable income is under $65,000 you find the tax in the official NYC tax table, and if it is $65,000 or more you use the rate schedule. The table works in income bands, so the answer can differ from the schedule by a few dollars. This calculator always applies the schedule and tells you when your income is in table territory. For a filed return, use the table.
Worked examples (hypothetical incomes, real rates)
Single, $60,000 of NYC taxable income. The top bracket begins at $50,000, so the tax is $1,813 plus 3.876% of the $10,000 above it ($387.60), which is $2,200.60. That is an effective rate of 3.67%, about 0.2 points under the top rate.
Married filing jointly, $120,000. The $90,000 bracket gives $3,264 plus 3.876% of $30,000 ($1,162.80), so $4,426.80, an effective rate of 3.69%.
Head of household, $45,000. The $30,000 bracket gives $1,030 plus 3.819% of $15,000 ($572.85), so $1,602.85.
The spread between the lowest and highest rate is under 0.8 of a percentage point, so for most households the question is less "which bracket" than "how much income is NYC taxable income".
Fitting it into a paycheck estimate
The New York paycheck calculator on this site covers state tax and says plainly that New York City tax is not included. To close the gap, calculate the annual NYC figure here, divide by your pay periods (the result panel does this), and subtract that from the state calculator's net pay. Two things make real withholding differ from this estimate. Employers withhold using the Department's NYS-50-T-NYC tables, which for 2026 run from January 1 through December 31, and supplemental wages such as bonuses can be withheld at a flat NYC rate of 4.25%. That flat rate is higher than the 3.876% top bracket, so a bonus can be over-withheld and the difference comes back when you reconcile on the return.
Common mistakes
- Using gross pay. The schedule applies to NYC taxable income after the deduction and exemptions.
- Using 3.876% for everything. The first dollars are taxed at 3.078%, which is why the effective rate stays under the top rate.
- Mixing up Yonkers and NYC. Yonkers has its own resident tax lines on the same form; this page covers New York City only.
- Treating a move as a full year. Part-year residents use a different line and an allocation, which this tool does not do.
Who this is for, and what it does not cover
It is for full-year NYC residents estimating the city tax from a taxable income figure. It does not cover credits for taxes paid to other localities, the NYC school tax credit, the NYC earned income credit, part-year residents, the metropolitan commuter transportation mobility tax, Yonkers, or New York State tax itself. Those change the amount actually due. Use the state income tax calculator for the state side.
FAQ
What is the NYC resident income tax rate?
For tax year 2025 the city schedule has four rates: 3.078%, 3.762%, 3.819% and 3.876%. Which bracket applies depends on your filing status and NYC taxable income. The top rate starts at $50,000 for single filers, $90,000 for joint filers and $60,000 for heads of household.
Do I pay NYC income tax if I work in New York City but live outside it?
The NYC tax lines on the New York State resident return are for New York City residents, and filers complete them only if they meet the definition of a city resident. If you live outside the city you do not complete those lines.
How is NYC income tax calculated?
Take your NYC taxable income from line 47 of Form IT-201, find your filing status in the schedule, and add the base amount for your bracket to the bracket rate times the income above the bracket start. Under $65,000 the official return uses the NYC tax table instead.
Where do I file and pay NYC income tax?
On the New York State resident return, Form IT-201, which carries the New York State, New York City, Yonkers and MCTMT lines together. The state Department of Taxation and Finance collects it.
Is NYC tax withheld from my paycheck?
Employers use the Department of Taxation and Finance publication NYS-50-T-NYC, the New York City withholding tax tables and methods, which for 2026 are effective January 1 through December 31, 2026.
What is the NYC withholding rate for a bonus?
The NYS-50-T-NYC publication lets an employer withhold NYC tax on separately paid supplemental wages at a flat 4.25%, or use the aggregate method. The flat rate is above the 3.876% top bracket, so your return may refund part of it.
Should I use the tax table or the rate schedule?
The IT-201 instructions say to use the NYC tax table if NYC taxable income is under $65,000 and the rate schedule at $65,000 or more. This calculator uses the schedule for every income.
Does this include New York State tax?
No. It calculates only the New York City resident tax. State tax, credits and the commuter transportation tax are separate.
Sources
Retrieved 2026-10-20. Each link was opened and checked against the claim next to it.
- NYS Tax Department: 2025 Form IT-201-I instructions: NYC tax rate schedule and base amounts by filing status, the $65,000 table-versus-schedule rule, line 47 definition, resident-only lines.
- NYS Tax Department: Tax rates and tables: Confirms the Department publishes the New York State, New York City and Yonkers rates and tables by year.
- NYS-50-T-NYC: New York City withholding tax tables and methods (2026): Effective dates for 2026 and the 4.25% supplemental wage rate.
Not tax advice
This page is general information, not tax, legal or financial advice. Local rates, rules and thresholds change, and your facts may differ. Confirm anything that matters with the tax office named in the sources or a tax professional before you act. Everything runs in your browser; nothing you enter is sent anywhere.