Quick answer
New York paycheck basics
New York taxes wages on a progressive scale that runs from 3.9% to 10.9% in 2026, after the state cut its five lowest rates for this year. Employers withhold it using the state's own certificate, Form IT-2104, which still works with allowances rather than the dollar amounts on the federal Form W-4. New York is also one of the few states where two cities add an income tax of their own: New York City taxes its residents at 3.078% to 3.876%, and Yonkers adds a surcharge for residents and a small earnings tax for people who work there.
Every New York paycheck also carries two small payroll deductions for state insurance programs: Paid Family Leave, 0.432% of gross pay capped at $411.91 for the year, and statutory disability insurance, at most 60 cents a week. This calculator applies the Tax Department's exact 2026 withholding method for New York State, New York City and Yonkers, plus both payroll programs, to estimate your take-home pay on each paycheck.
How New York taxes your paycheck
For pay dates in 2026, New York employers use the Tax Department's publication NYS-50-T-NYS, which reflects the rate cuts enacted in 2025. This calculator follows its exact calculation method. For each paycheck, a deduction allowance for your pay period and marital status is subtracted from wages (about $7,400 a year single, $7,950 married), along with $1,000 a year for each allowance on IT-2104 line 1. The remaining net wages run through the withholding rate table for the pay period; very high earners, with annualized net wages of $1,077,550 or more ($2,155,350 married), are withheld at a flat 10.45% to 11.7% instead. The withholding rates include New York's recapture of the lower brackets for higher incomes, which is why some lines reach 11.44% or 13.49% before settling at 7.35% or 7.65%. The annual tax rates are 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3% and 10.9%. New York follows federal rules for 401(k), 403(b) and 457 deferrals, cafeteria plan benefits and health savings accounts, so they all reduce New York taxable wages. A bonus paid with regular wages is withheld as part of that paycheck; paid separately, it may be withheld at a flat 11.70%.
| Taxable income | Rate |
|---|---|
| $0 – $8,500 | 3.90% |
| $8,500 – $11,700 | 4.40% |
| $11,700 – $13,900 | 5.15% |
| $13,900 – $80,650 | 5.40% |
| $80,650 – $215,400 | 5.90% |
| $215,400 – $1,077,550 | 6.85% |
| $1,077,550 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.30% |
| Over $25,000,000 | 10.90% |
| Taxable income | Rate |
|---|---|
| $0 – $17,150 | 3.90% |
| $17,150 – $23,600 | 4.40% |
| $23,600 – $27,900 | 5.15% |
| $27,900 – $161,550 | 5.40% |
| $161,550 – $323,200 | 5.90% |
| $323,200 – $2,155,350 | 6.85% |
| $2,155,350 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.30% |
| Over $25,000,000 | 10.90% |
New York local income taxes
Two New York cities tax wages. New York City levies a resident income tax on people who live in any of the five boroughs, wherever they work; commuters who live outside the city pay nothing to NYC. The city tax is withheld with its own method from the NYS-50-T-NYC tables: a city deduction allowance of $5,000 a year single or $5,500 married, $1,000 for each NYC allowance on IT-2104 line 2, and rates of 2.05% to 4.25% on the rest, which approximate the 3.078% to 3.876% city tax brackets. Yonkers residents pay a surcharge equal to 16.75% of their New York State withholding. People who live elsewhere but work in Yonkers pay the Yonkers nonresident earnings tax: 0.5% of wages after an annual exclusion of up to $3,000, with nothing withheld on annualized pay of $4,000 or less. Choose Resident or Nonresident for Yonkers in the calculator. No other city or county in New York taxes wages.
| Jurisdiction | Rate | Applies to | Source |
|---|---|---|---|
| New York City resident tax | 3.078% – 3.876% (brackets) | Residents | Source |
| Yonkers | 16.75% of NYS withholding (residents) / 0.5% of wages (nonresidents) | Residents and workers | Source |
New York state payroll programs
New York has two employee-paid insurance programs. Paid Family Leave, which funds paid leave to bond with a new child or care for a family member, costs 0.432% of gross wages in 2026, stopping once contributions reach $411.91 for the year (0.432% of the state average annual wage of about $95,349). Statutory disability benefits (DBL), which replace part of your pay if you can't work because of an off-the-job injury or illness, cost one-half of one percent of wages but no more than 60 cents a week, so almost everyone pays the 60-cent maximum.
| Program | Employee rate | Wage base | Source |
|---|---|---|---|
| NY Paid Family Leave | 0.432% | Capped at $412/year contribution | Source |
| NY Disability Benefits (DBL) | 0.5% | Up to $120/week | Source |
Worked example
A $60,000 salary in New York, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- New York
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- New York income tax: −$102.90
- NY Paid Family Leave: −$9.97
- NY Disability Benefits (DBL): −$1.20
Net pay per paycheck: $1,824.00
Computed with New York's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in New York
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,250.79 | $32,520.54 | $1,321.56 | $34,360.56 |
| $60,000 | $1,824.00 | $47,424.00 | $1,907.85 | $49,604.10 |
| $80,000 | $2,345.29 | $60,977.54 | $2,481.06 | $64,507.56 |
| $100,000 | $2,839.30 | $73,821.80 | $3,051.99 | $79,351.74 |
| $150,000 | $4,022.06 | $104,573.56 | $4,383.37 | $113,967.62 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your IT-2104. The calculator only shows the fields New York actually asks for.
- Pick your local tax jurisdiction, if one applies to where you live or work.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − New York income tax − state payroll programs − local tax − post-tax deductions.
New York vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in New York compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. New York (annual) |
|---|---|---|---|
| New York | $2,221.23 | $57,751.98 | — |
| Vermont | $2,251.96 | $58,550.96 | +$798.98 |
| Connecticut | $2,220.87 | $57,742.62 | −$9.36 |
| New Jersey | $2,231.43 | $58,017.18 | +$265.20 |
| Pennsylvania | $2,278.36 | $59,237.36 | +$1,485.38 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the New York State income tax rates for 2026?+
Nine brackets: 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3% and 10.9%. For a single filer, 3.9% applies to the first $8,500 of taxable income, 5.4% to income between $13,900 and $80,650, and 10.9% only above $25 million. The first five rates were cut for 2026 by legislation passed in 2025, and the brackets for married couples filing jointly are about twice as wide.
How many allowances should I claim on my IT-2104?+
If you're single with one job and no dependents, the form says to enter 0 on lines 1 and 2. Married people, heads of household, and anyone who expects to itemize or claim credits should use the worksheet in the IT-2104 instructions. Each allowance lowers the income New York taxes by $1,000 a year for withholding, which is worth $54 a year in state tax at the 5.4% rate most middle incomes pay.
Do I pay New York City income tax if I work in NYC but live outside the city?+
No. New York City's income tax applies only to residents of the five boroughs. Commuters who live in New Jersey, Long Island, Westchester or elsewhere pay New York State tax on their NYC wages but no city income tax. City residents pay it wherever they work.
How much is the New York City income tax?+
For 2026, 3.078% on the first $12,000 of taxable income for single filers ($21,600 for married couples filing jointly), rising to 3.876% on income above $50,000 ($90,000 joint). Employers withhold it from a separate set of tables using the NYC allowances on IT-2104 line 2.
How does the Yonkers tax work?+
Yonkers residents pay a surcharge equal to 16.75% of their New York State income tax, so employers withhold 16.75% of the state withholding amount. Nonresidents who work in Yonkers pay a 0.5% earnings tax on their Yonkers wages, after an annual exclusion of $3,000, $2,000 or $1,000 depending on pay, and nothing is withheld on annualized pay of $4,000 or less.
What is the Paid Family Leave deduction on my New York paycheck?+
It's your contribution to New York Paid Family Leave: 0.432% of your gross wages each paycheck in 2026, up to a maximum of $411.91 for the year. It funds paid time off to bond with a new child, care for a seriously ill family member, or help when a family member is deployed on active military service.
What is the DBL deduction?+
DBL stands for statutory disability benefits, the insurance that pays part of your wages if you're unable to work because of an injury or illness that didn't happen on the job. Employers may deduct one-half of one percent of wages, but never more than 60 cents a week, so on most paychecks it is exactly $0.60 per week of pay.
How are bonuses taxed in New York?+
If a bonus is paid in the same check as regular wages without separating the two, the employer adds it to that paycheck and withholds through the normal tables. If it's paid or identified separately, the employer may instead withhold a flat 11.70% for New York State, plus 4.25% for New York City residents and 1.95975% for Yonkers residents. Federally, bonuses are usually withheld at 22%.
Does New York tax 401(k) contributions?+
No. Traditional 401(k), 403(b) and 457 deferrals reduce New York State, New York City and Yonkers taxable wages, as they do for federal income tax. Cafeteria plan health premiums and HSA contributions are also excluded, because New York withholding wages follow federal withholding wages.
What is the minimum wage in New York in 2026?+
$17.00 an hour in New York City, Long Island and Westchester County, and $16.00 an hour in the rest of the state, effective January 1, 2026. Tipped food service workers and some other groups have different rates.
Sources
- NYS Tax Department — NYS-50-T-NYS (1/26), New York State Withholding Tax Tables and Methods
- NYS Tax Department — NYS-50-T-NYC (1/26), New York City Withholding Tax Tables and Methods
- NYS Tax Department — NYS-50-T-Y (1/26), Yonkers Withholding Tax Tables and Methods
- NYS Tax Department — Form IT-2104 (2026), Employee's Withholding Allowance Certificate
- NYS Tax Department — IT-2105-I (2026), estimated tax instructions and 2026 rate schedules
- NYS Tax Department — NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
- New York State Paid Family Leave — Updates for 2026
- NY Workers' Compensation Board — Introduction to the Disability Benefits Law
- NY Department of Labor — Minimum Wage
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet