All fields are required. Results update instantly.
See exactly how much you take home at different salary levels across New York's three residency scenarios. These examples assume single filing status, bi-weekly pay, and no pre-tax deductions for a clean baseline comparison. All figures use verified 2026 federal and NY state tax brackets.
| Annual Gross | Federal Tax | NY State Tax | NYC Local Tax | FICA (SS + Medicare) | NY SDI + PFL | Total Deductions | Net Pay (Annual) | Net Pay (Bi-Weekly) | Effective Rate |
|---|---|---|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $2,103 | $1,508 | $3,825 | $247 | $11,503 | $38,497 | $1,481 | 23.0% |
| $75,000 | $7,670 | $3,453 | $2,472 | $5,738 | $355 | $19,688 | $55,312 | $2,127 | 26.3% |
| $100,000 | $13,170 | $4,860 | $3,441 | $7,650 | $443 | $29,564 | $70,436 | $2,709 | 29.6% |
| $150,000 | $24,734 | $8,378 | $5,379 | $11,475 | $443 | $50,409 | $99,591 | $3,830 | 33.6% |
| Annual Gross | Federal Tax | NY State Tax | FICA | NY SDI + PFL | Total Deductions | Net Pay (Annual) | Net Pay (Bi-Weekly) | Effective Rate |
|---|---|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $2,103 | $3,825 | $247 | $9,995 | $40,005 | $1,539 | 20.0% |
| $75,000 | $7,670 | $3,453 | $5,738 | $355 | $17,216 | $57,784 | $2,222 | 23.0% |
| $100,000 | $13,170 | $4,860 | $7,650 | $443 | $26,123 | $73,877 | $2,841 | 26.1% |
| $150,000 | $24,734 | $8,378 | $11,475 | $443 | $45,030 | $104,970 | $4,037 | 30.0% |
| Annual Gross | Federal Tax | NY State Tax | NJ State Tax (Gross) | FICA | NY SDI + PFL | Total Deductions | Net Pay (Annual) | Net Pay (Bi-Weekly) | Effective Rate |
|---|---|---|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $2,103 | $1,270* | $3,825 | $247 | $9,995 | $40,005 | $1,539 | 20.0% |
| $75,000 | $7,670 | $3,453 | $2,651* | $5,738 | $355 | $17,216 | $57,784 | $2,222 | 23.0% |
| $100,000 | $13,170 | $4,860 | $4,244* | $7,650 | $443 | $26,123 | $73,877 | $2,841 | 26.1% |
| $150,000 | $24,734 | $8,378 | $7,429* | $11,475 | $443 | $45,030 | $104,970 | $4,037 | 30.0% |
How to read these tables: These examples show taxes and take-home pay for different salary levels. Net Pay is what you actually receive after all deductions. The Effective Rate is your total tax burden as a percentage of gross income.
Important: These examples use single filing status with no pre-tax deductions. Your actual take-home may differ based on your filing status, 401(k) contributions, HSA, health insurance premiums, and other factors. Use the calculator above for your personalized results.
* NJ state tax (gross) is shown for reference. At these income levels, NY state tax exceeds NJ state tax, so the NY credit for taxes paid to NJ fully covers the NJ liability — the commuter pays effectively the NY rate and the total deductions equal what a NYS non-NYC resident pays. At higher incomes where NJ rates exceed NY rates, the commuter would pay the NJ rate on the excess. This table reflects the actual 2026 combined effect for these salary levels.
New York has one of the most complex tax structures in the United States. Your paycheck is subject to federal income tax, New York state income tax, and if you live in New York City, an additional local income tax. Here are the verified 2026 rates.
| Taxable Income | Tax Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,401 – $47,150 | 12% |
| $47,151 – $100,525 | 22% |
| $100,526 – $191,950 | 24% |
| $191,951 – $243,725 | 32% |
| $243,726 – $640,600 | 35% |
| $640,601+ | 37% |
Federal Standard Deduction 2026: $16,100 for single filers ($32,200 married filing jointly; $24,150 head of household). This reduces your taxable income before calculating federal tax.
| NY Taxable Income | Tax Rate |
|---|---|
| $0 – $8,500 | 4.0% |
| $8,501 – $11,700 | 4.5% |
| $11,701 – $13,900 | 5.25% |
| $13,901 – $80,650 | 5.5% |
| $80,651 – $215,400 | 6.0% |
| $215,401 – $1,077,550 | 6.85% |
| $1,077,551 – $5,000,000 | 9.65% |
| $5,000,001 – $25,000,000 | 10.3% |
| $25,000,001+ | 10.9% |
NY State Standard Deduction 2026: $8,000 for single filers ($16,050 married filing jointly; $11,200 head of household). New York also has a Tax Benefit Recapture mechanism that flattens the progressive structure for incomes above $107,650. Learn more about NY state tax brackets 2026 →
| NYC Taxable Income (Single) | Tax Rate |
|---|---|
| $0 – $12,000 | 3.078% |
| $12,001 – $25,000 | 3.762% |
| $25,001 – $50,000 | 3.819% |
| $50,001+ | 3.876% |
NYC married filing jointly brackets differ: 3.078% to $21,600; 3.500% to $45,000; 3.762% to $90,000; 3.876% above. The calculator adjusts automatically based on filing status.
When you receive your paycheck, you’ll notice multiple line items showing deductions. Here’s what each one means and how it affects your take-home pay.
The federal government taxes your income using a progressive system. The more you earn, the higher the rate on your top dollars. Your employer withholds federal income tax based on your W-4 form and the IRS tax tables. In 2026, the federal standard deduction is $16,100 for single filers, which means the first $16,100 of your income is not subject to federal tax.
New York uses a progressive tax system with nine brackets, with rates starting at 3.9% and going up to 10.9% for the highest earners. The NY state standard deduction is $8,000 for single filers. Your employer withholds NY state tax based on your IT-2104 form, which you should update whenever your personal or financial situation changes. See our guide on filling out your IT-2104 →
If you live in New York City, you pay an additional local income tax of 3.078% to 3.876%, depending on your income and filing status. This is a resident tax — you do not pay NYC local tax if you live outside the city, even if you work there.
Social Security tax is 6.2% of your wages up to $184,500 in 2026. This funds retirement, disability, and survivor benefits. The wage base adjusts annually for inflation. Once your income exceeds $184,500, Social Security tax stops being withheld for the remainder of the year.
Medicare tax is 1.45% of all wages, with no income cap. If your wages exceed $200,000 (single filer), you pay an additional 0.9% Medicare surtax on the excess. This funds the Medicare health insurance program for seniors and certain disabled individuals.
New York requires State Disability Insurance, a mandatory payroll deduction that funds short-term disability benefits if you’re unable to work due to a non-work-related injury or illness. The rate and annual cap are set each year by the NYS Workers’ Compensation Board.
New York’s Paid Family Leave program is funded through a small payroll deduction — 0.432% of gross wages in 2026, capped at $411.91/year. PFL provides paid time off for family bonding, caring for a family member with a serious health condition, or military deployment-related needs. Learn more about NY Paid Family Leave deduction →
These are optional deductions you choose to take. They reduce your taxable income for federal and state purposes, meaning you pay less tax today. A $10,000 401(k) contribution could save you roughly $2,000–$4,000 in combined federal, state, and city taxes, depending on your bracket.
These deductions occur after taxes are calculated. Examples include Roth 401(k) contributions, wage garnishments, and charitable contributions made through payroll. Post-tax deductions don’t reduce your tax liability, but they still lower your take-home pay.
The biggest surprise for New Yorkers is the combined tax rate. Between federal, state, and NYC local taxes, a high earner can lose more than 35% of their gross income to taxes. Add in FICA, SDI, and PFL, and your effective tax rate can approach 40% for top earners. Pre-tax deductions like 401(k) and HSA are your best tools to reduce this burden.
To ensure your employer is withholding the correct amount, check your pay stubs against the IRS and NYS tax tables. Update your W-4 and IT-2104 forms when you experience major life changes — marriage, divorce, birth of a child, or changes in income. Under-withholding can lead to penalties. Over-withholding means giving the government an interest-free loan.
One of the most common surprises for New Yorkers is the tax difference between living in New York City and living elsewhere in the state. If you live in NYC, you pay an additional local income tax. If you live anywhere else in New York State, you don’t.
New York City residents pay a local income tax that ranges from 3.078% to 3.876% of taxable income, depending on your income and filing status. This is in addition to federal and New York State taxes. For a single filer earning $100,000, the NYC tax is approximately $3,441 per year — about $132 per bi-weekly paycheck.
If you live in Buffalo, Rochester, Syracuse, Albany, or any other city or town outside of NYC, you pay only federal and New York State taxes. No local income tax applies. This means your effective tax rate is roughly 3–4 percentage points lower than a NYC resident with the same income.
On a $100,000 salary (single filer), a NYC resident takes home approximately $70,436 annually ($2,709 bi-weekly). A NYS non-NYC resident with the same salary takes home approximately $73,877 annually ($2,841 bi-weekly). That’s a difference of $3,441 per year — or about $132 per paycheck — equal to the NYC local tax.
Yonkers has its own tax structure. Yonkers residents pay a 16.75% surcharge on their NY State tax liability. Non-residents who work in Yonkers pay a 0.5% tax on earnings from Yonkers sources. Learn more about Yonkers payroll tax →
📍 Key takeaway: If you’re considering a move to or within New York, your residency decision has a direct impact on your take-home pay. NYC residents pay significantly more in taxes than NYS residents outside the city. Use the calculator above to compare scenarios side by side.
Pre-tax deductions are one of the most powerful tools you have to reduce your tax burden and increase your net worth. They lower your taxable income, which means you pay less in federal, state, and (if applicable) NYC taxes today.
Pre-tax deductions are amounts taken from your paycheck before taxes are calculated. Common examples include:
The tax savings from pre-tax deductions can be substantial. For a NYC resident earning $100,000 — in the 22% federal bracket, 5.9% NY state bracket (above $80,650), and 3.876% NYC bracket — each $1,000 of pre-tax contribution saves approximately $318 in combined taxes:
Consider a $100,000 earner living in NYC (single filer). Contributing the maximum $24,500 to their 401(k) in 2026 reduces their taxable income to $75,500.
| Scenario | Gross Salary | 401(k) Contribution | Total Taxes Paid | Tax Savings | Take-Home Pay |
|---|---|---|---|---|---|
| No 401(k) | $100,000 | $0 | $29,564 | - | $70,436 |
| Max 401(k) ($24,500) | $100,000 | $24,500 | $21,845 | $7,719 | $53,655* |
How to read this: By contributing $24,500 to your 401(k), you reduce your
taxes by approximately $7,719. Your take-home cash ($53,655) is lower because the 401(k) contribution
is also deducted from your paycheck — but $24,500 goes directly into your retirement account.
Your effective tax reduction is $7,719 — money that would otherwise go to federal, state, and NYC taxes.
* Take-home after both taxes ($21,845) and the 401(k) contribution ($24,500) are deducted from gross.
Health Savings Accounts (HSAs) offer a unique triple tax advantage:
For a NYC resident at $100,000 in the combined ~32% marginal bracket, a $4,400 HSA contribution saves approximately $1,406 in taxes annually.
💡 Optimization tip: The most efficient tax strategy for NYC residents is to max out pre-tax accounts before considering Roth options. The combined federal, state, and city tax rates are high enough that the immediate tax savings typically outweigh the future tax-free benefit of Roth accounts for most earners.
New York has a little-known tax mechanism called Tax Benefit Recapture that affects high earners. It’s one of the most overlooked features of the NY tax system.
Tax Benefit Recapture is a mechanism that “recaptures” the benefit of New York’s lower tax brackets for higher-income earners. In plain English: once your income exceeds $107,650, the state retroactively increases the tax on the income that was previously taxed at lower rates. This effectively flattens the progressive tax structure for high earners.
Normally, a progressive tax system charges a lower rate on your first dollars and a higher rate on your last dollars. New York’s recapture mechanism works by comparing the standard progressive tax amount against a flat-rate calculation at your marginal rate, and charging the higher result. The NYS recapture worksheet adds back the savings you received from the lower brackets below the threshold.
This mechanism applies to any NY resident with taxable income above $107,650. The effect grows as your income increases.
| NY Taxable Income | Standard Progressive Tax | Tax After Recapture | Recapture Amount |
|---|---|---|---|
| $100,000 | $4,860 | $4,860 | $0 (below threshold) |
| $150,000 | $7,810 | $8,378 | +$568 |
| $200,000 | $10,760 | $11,328 | +$568 |
| $300,000 | $17,387 | $20,002 | +$2,615 |
| $500,000 | $31,087 | $33,702 | +$2,615 |
Note: These figures are computed using the official 2026 NYS single-filer bracket structure and the recapture methodology (comparing marginal-rate flat tax against the progressive tax and taking the higher result). The exact recapture amount for your situation depends on your specific income, filing status, and deductions. This calculator accounts for it automatically.
⚠ Important: Most online paycheck calculators for New York do not account for Tax Benefit Recapture. They calculate tax using only the standard progressive method, which can significantly underestimate your tax liability if you earn over $107,650. This calculator includes it.
Here are detailed examples for common salary levels. Each example shows the full tax breakdown and take-home pay. All figures are verified for 2026.
Gross pay: $75,000
Filing status: Single, no pre-tax deductions
Net pay: $55,312 annually ($2,127 bi-weekly)
Effective rate: 26.3%
Deduction breakdown: Federal $7,670, NY State $3,453, NYC $2,472, FICA $5,738, SDI+PFL $355. This earner keeps about 73 cents of every dollar. The FICA taxes ($5,738) are larger than the NYC local tax — a surprise to many first-time New Yorkers.
Gross pay: $100,000
Filing status: Single, no pre-tax deductions
Net pay: $73,877 annually ($2,841 bi-weekly)
Effective rate: 26.1%
Deduction breakdown: Federal $13,170, NY State $4,860, FICA $7,650, SDI+PFL $443. No NYC tax. This earner keeps about 73 cents per dollar. Compared to a NYC resident at the same salary ($70,436 net), the absence of NYC tax saves $3,441 per year — about $132 per bi-weekly paycheck.
Gross pay: $150,000
Filing status: Single, no pre-tax deductions
Net pay: $104,970 annually ($4,037 bi-weekly)
Effective rate: 30.0%
Deduction breakdown: Federal $24,734, NY State $8,378 (including recapture), FICA $11,475, SDI+PFL $443. At this income level, the NY state tax ($8,378) exceeds the NJ state tax ($7,429), so the NY credit for taxes paid to NJ fully covers the NJ liability. The commuter effectively pays at the NY rate and takes home the same as a NYS non-NYC resident — with no additional dual-state tax burden at this salary level.
Gross pay: $200,000
Filing status: Single, max 401(k) contribution ($24,500)
Take-home cash: $113,614 annually ($4,370 bi-weekly)
Effective tax rate: 30.9% (on taxes only, excluding the 401(k) contribution)
Deduction breakdown: Federal $30,854, NY State $9,883 (with recapture), NYC $6,367, FICA $14,339, SDI+PFL $443, 401(k) $24,500. The 401(k) contribution reduces taxable income to $175,500, saving approximately $8,275 in taxes compared to contributing nothing. This earner directs $24,500 to retirement while reducing their tax bill — a highly efficient outcome.
Gross pay: $50,000
Filing status: Single, no pre-tax deductions
Net pay: $39,653 annually ($1,525 bi-weekly)
Effective rate: 20.7%
Deduction breakdown: Federal $3,820, NY State $2,103, Yonkers surcharge $352 (16.75% of NY State tax $2,103), FICA $3,825, SDI+PFL $247. The Yonkers surcharge adds $352 — less than the NYC local tax would be at this income level ($1,508), making Yonkers somewhat less costly than NYC for lower earners.
📊 What these examples tell you: Your take-home pay in New York depends on three factors: your gross salary, where you live, and how you use pre-tax deductions. The difference between living in NYC and living elsewhere in the state can be $1,500–$5,400+ per year depending on salary. Use the calculator above to see your personalized figures.
One of the most common questions from New Yorkers is: “Should I move to New Jersey, Connecticut, or Pennsylvania to save on taxes?” The answer depends on your salary, where you work, and your lifestyle preferences.
The table below shows the take-home pay for a $100,000 salary under different residency scenarios. All examples assume single filing status, bi-weekly pay, and no pre-tax deductions.
| Scenario | State Tax Paid | Local Tax | Total Deductions | Net Pay (Annual) | Net Pay (Bi-Weekly) | vs. NYC Resident |
|---|---|---|---|---|---|---|
| NYC Resident | $4,860 (NY) | $3,441 (NYC) | $29,564 | $70,436 | $2,709 | - |
| NYS Non-NYC Resident | $4,860 (NY) | $0 | $26,123 | $73,877 | $2,841 | +$3,441/yr |
| NJ Commuter (works NYC, lives NJ) | $4,860 (NY, credit covers NJ)* | $0 | $26,123 | $73,877 | $2,841 | +$3,441/yr |
* At $100,000, NY state tax ($4,860) exceeds NJ state tax ($4,244). The NY credit for taxes paid to NJ fully covers the NJ liability, so the commuter’s effective combined state burden equals the NY rate. At higher incomes where NJ rates exceed NY rates, the commuter would owe additional NJ tax above the credit. Compare NYC vs NJ take-home in more detail →
If you live in NJ, CT, or PA but work in NY, you must file taxes in both states. New York allows a credit for taxes paid to other jurisdictions, but the credit is limited to the NY tax rate on the same income. This means:
📍 Key takeaway: The decision to live in NYC vs. nearby states is not just about taxes. While avoiding the NYC local tax can save $1,500–$5,400+ per year depending on salary, commuting costs, time, property taxes, and lifestyle all factor into the true cost-benefit analysis. Use the calculator above to see the exact tax figures for your income.
Most New York paycheck calculators are generic tools — they give you a number and move on. This page is built to solve the specific problems that real New Yorkers face: understanding why your take-home is lower than expected, comparing living scenarios, and modeling your tax strategy.
Most calculators assume you live and work in the same place. This calculator handles NYC residents, NYS non-NYC residents, and out-of-state commuters (NJ/CT/PA) — the three most common scenarios for people searching this query.
New York’s Tax Benefit Recapture mechanism adds hundreds to thousands of dollars in taxes for high earners. Most calculators ignore it completely. This calculator accounts for it automatically.
Single, Married Filing Jointly, and Head of Household all use the correct federal and NY state bracket schedules. The calculator switches bracket tables automatically — not a rough approximation.
See exactly how 401(k) contributions, HSA, and health insurance premiums affect your take-home pay. The calculator shows you the tax savings from each dollar of pre-tax contribution — and the net impact on your paycheck.
This calculator was reviewed by Michael Torres, CPA, a tax professional with 15 years of New York tax experience. The numbers are verified against official IRS and NYS DTF sources for tax year 2026.
This page uses the correct 2026 federal and NY State bracket schedules, including the right single-filer thresholds, the $16,100 federal standard deduction, and the verified 9-bracket NY state schedule.
| Feature | This Page | Most Competitors |
|---|---|---|
| Correct 2026 federal standard deduction ($16,100) | ✓ Yes | ✗ Often uses stale $14,600 |
| Correct 9-bracket NY state schedule (single filer) | ✓ Yes, verified NYS DTF | ✗ Often uses MFJ thresholds for single |
| Correct NYC single-filer bracket thresholds | ✓ Yes ($12k/$25k/$50k) | ✗ Often uses MFJ thresholds |
| Filing status fully computed | ✓ Single, MFJ, HOH with correct brackets | ✗ Often incomplete |
| NYC vs. NYS non-NYC scenario | ✓ Both fully included | ✗ Rarely differentiated |
| Tax Benefit Recapture | ✓ Fully accounted for | ✗ Ignored by most calculators |
| Pre-tax deduction modeling | ✓ 401k, HSA, insurance included | ✗ Rarely included |
| Named CPA expert | ✓ Michael Torres, CPA | ✗ No named author |
Here are answers to the most common questions about New York paychecks, tax deductions, and take-home pay. Use the calculator above for your personalized results.
New York has a progressive state income tax system with nine rates ranging from 3.9% to 10.9% in 2026. For single filers, the rates are:
NYC residents pay an additional local tax of 3.078% to 3.876% on top of state tax. The NY standard deduction is $8,000 for single filers in 2026. Note: Married filing jointly uses a different, wider bracket schedule.
In 2026, New York’s minimum wage is $17.00 per hour in New York City, Westchester, and Long Island (effective January 1, 2026). The rest of the state is $16.00 per hour.
Tipped workers have lower cash wage requirements that vary by sector and region. Always check the NYS Department of Labor for the most current rates for your specific industry and location.
Your New York take-home pay is calculated by starting with your gross salary, then subtracting the following in order:
The remaining amount is your net pay. Use the calculator above for an exact, personalized estimate.
Yes. Under New York labor law, most employees must be paid 1.5 times their regular rate for hours worked over 40 in a workweek. This applies to both hourly and salaried non-exempt employees.
The minimum salary threshold for the white-collar exemption in 2026 is:
Specific exemptions also apply to outside salespersons and certain computer professionals. These thresholds are higher than the federal FLSA minimums.
SDI stands for State Disability Insurance. In New York, it is a mandatory payroll deduction that funds short-term disability benefits for employees who are unable to work due to a non-work-related injury or illness.
The deduction rate and annual cap are set each year by the NYS Workers’ Compensation Board. SDI benefits typically replace a portion of your wages (up to a weekly maximum) if you become disabled and are unable to work. The program is administered by the NYS Workers’ Compensation Board.
Your New York paycheck typically has the following withheld:
The total tax rate on a New York paycheck typically ranges from 18% to 35% or higher, depending on your income, filing status, and residency location.
Here are 2026 examples for single filers with no pre-tax deductions:
Your actual deductions will vary based on your filing status, pre-tax contributions, and other factors.
Yes. New York has a progressive state income tax with nine rates from 3.9% to 10.9% in 2026. This tax applies to:
Residents may also face additional local taxes if they live in New York City or Yonkers. The NY standard deduction is $8,000 for single filers in 2026.
Tax benefit recapture is a New York mechanism that “recaptures” the benefit of lower tax brackets for high earners. It applies to single filers with NY taxable income above $107,650. The mechanism compares a flat-rate tax at your marginal rate against the standard progressive tax, and charges the higher amount — effectively adding back the savings from the lower brackets.
Approximate recapture amounts for single filers in 2026:
Most online calculators do not account for Tax Benefit Recapture. This calculator includes it automatically.
NYC residents pay an additional local income tax of 3.078% to 3.876% of their taxable income, on top of federal and New York State taxes.
The NYC local tax at common salary levels (single filer, 2026):
At many salary levels, moving to New Jersey does not automatically increase take-home pay — because NY state tax often exceeds NJ state tax, and the NY credit for taxes paid to NJ fully covers the NJ liability. The result is that the commuter pays the NY rate anyway, with no additional combined-state savings.
At higher income levels where NJ rates rise above NY rates, the commuter would pay NJ’s higher rate on the excess — potentially making NJ more expensive than NYC on a pure tax basis.
Key additional factors to weigh:
Use the calculator above with the residency selector to model your specific salary scenario.
401(k) contributions are made with pre-tax dollars, reducing your taxable income for both federal and New York State (and NYC) purposes. For a NYC resident earning $100,000, each $1,000 of 401(k) contribution saves approximately $319 in combined taxes:
On a $100,000 salary in NYC, maxing out the 401(k) at $24,500 saves approximately $7,719 in annual taxes. The 2026 contribution limits are $24,500 (under age 50) and $32,500 (age 50 and over, including catch-up contributions); ages 60-63 up to $35,750.
Bi-weekly pay means you receive 26 paychecks per year (every two weeks), while semi-monthly pay means 24 paychecks per year (twice monthly, typically on the 1st and 15th).
Key differences:
The total annual net pay is identical regardless of frequency — the difference is simply in how your salary is divided across pay periods. Your total annual tax owed does not change based on pay frequency.
MCTMT stands for Metropolitan Commuter Transportation Mobility Tax. It applies to employers and self-employed individuals in the Metropolitan Commuter Transportation District (MCTD), which includes:
The rates are:
Employees do not pay this tax directly — it is an employer cost. The MCTMT funds the MTA’s operating budget.
Explore these related state paycheck calculators to compare your take-home pay across state lines.
This calculator was built to provide accurate, personalized take-home pay estimates for New Yorkers. Here is the methodology behind the numbers.
| Parameter | 2026 Value | Official Source |
|---|---|---|
| Federal standard deduction (single) | $16,100 | IRS Rev. Proc. 2025-32 |
| Federal brackets (single) | 10%→$12,400; 12%→$50,400; 22%→$105,700; 24%→$201,775; 32%→$256,225; 35%→$640,600; 37%+ | IRS Rev. Proc. 2025-32 |
| Social Security wage base | $184,500 | SSA 2026 Contribution & Benefit Base |
| NY State standard deduction (single) | $8,000 | NYS-50-T-NYS (1/26) |
| NY State rates (single) | 3.9%→$8,500; 4.4%→$11,700; 5.15%→$13,900; 5.4%→$80,650; 5.9%→$215,400; 6.85%→$1,077,550; 9.65%→$5M; 10.3%→$25M; 10.9%+ | NYS-50-T-NYS (1/26) |
| NYC local tax (single) | 3.078%→$12,000; 3.762%→$25,000; 3.819%→$50,000; 3.876%+ | Form IT-2105-I (2026) |
| Yonkers resident surcharge | 16.75% of NY State tax | NYS-50-T-Y (1/26) |
| SDI (DBL) employee cap | 0.5% capped at $0.60/week ($31.20/yr) | NYS Workers' Compensation Board |
| PFL rate & cap | 0.432% capped at $411.91/yr (wage base $95,348.76) | paidfamilyleave.ny.gov/2026 |
| 401(k) limit / catch-up (50+) | $24,500 / $32,500 (60-63 up to $35,750) | IRS 401(k) Limits |
| HSA limit (self/family) | $4,400 / $8,750 (catch-up 55+ $1,000) | IRS Rev. Proc. 2025-19 |
| Health FSA limit | $3,400 | IRS Rev. Proc. 2025-32 |
| NY minimum wage | $17.00 NYC/LI/Westchester; $16.00 rest of state | NYS Dept of Labor |
| OT salary threshold | $1,275/wk ($66,300/yr) downstate; $1,199.10/wk ($62,353.20/yr) upstate | NYS Dept of Labor |
Verified by: Michael Torres, CPA — 15 years of New York tax experience
Last verified: August 11, 2026