{"tool":{"slug":"new-york-tax","name":"New York tax calculator","version":"2026-08-22","canonicalUrl":"https://carlo.finance/tools/new-york-tax","jsonUrl":"https://carlo.finance/tools/new-york-tax.json","pageUrl":"https://carlo.finance/tools/new-york-tax","parameters":[{"key":"income","label":"Income","unit":"usd-per-year","min":0,"max":100000000,"default":100000,"sourceId":null,"integer":true,"help":"Wages, box 1 of your W-2, which on a wage-only return is also your federal adjusted gross income. New York starts from that figure on IT-201 line 19 rather than computing income of its own. Whole dollars: IT-201 is filed that way."},{"key":"dependents","label":"Dependents","unit":"count","min":0,"max":2,"default":0,"sourceId":"ny-it201-instructions","integer":true,"help":"People you claim as dependents on the federal return. New York gives each one a $1,000 exemption on IT-201 line 36, and they raise your household size for the household credit. Capped at 2 here: at three the federal refundable credit needs a worksheet this engine does not compute, and it marks the whole return unfinished."},{"key":"subtractions","label":"New York subtractions","unit":"usd-per-year","min":0,"max":10000000,"default":0,"sourceId":"ny-it201-instructions","integer":true,"help":"IT-201 line 32: income the federal return taxes and New York does not. The common ones are up to $20,000 of pension and annuity income at 59 and a half or older, taxable Social Security benefits, and New York 529 contributions up to $5,000. Zero unless you have one."},{"key":"additions","label":"New York additions","unit":"usd-per-year","min":0,"max":10000000,"default":0,"sourceId":"ny-it201-instructions","integer":true,"help":"IT-201 line 24: income New York taxes and the federal return does not, most often interest on another state's municipal bonds. Zero unless you have one."}],"options":[{"key":"status","label":"Filing status","options":[{"value":"single","label":"Single"},{"value":"married-joint","label":"Married filing jointly"},{"value":"married-separate","label":"Married filing separately"},{"value":"head-of-household","label":"Head of household"},{"value":"qualifying-surviving-spouse","label":"Qualifying surviving spouse"}],"default":"single","sourceId":null,"help":"The status you file on the federal return. New York makes you use the same one, and it sets both the standard deduction and where each New York rate starts."},{"key":"city","label":"New York City resident","options":[{"value":"nyc","label":"Yes, I live in New York City"},{"value":"none","label":"No, elsewhere in New York State"}],"default":"nyc","sourceId":"ny-residency","help":"New York City charges its residents a second income tax on the same return. It follows where you LIVE, not where you work: commuting into Manhattan from New Jersey or Nassau County does not trigger it, and living in Queens while working remotely does."}]},"taxYear":2025,"inputs":{"income":100000,"dependents":0,"subtractions":0,"additions":0,"status":"single","city":"nyc"},"result":{"totalTax":8393,"stateTax":4952,"cityTax":3441,"federalAgi":100000,"nyAgi":100000,"deduction":8000,"dependentExemption":0,"taxableIncome":92000,"taxBeforeCredits":4952,"credits":0,"effectiveRate":8.39,"stateEffectiveRate":4.95,"cityEffectiveRate":3.44,"marginalRate":9.9,"afterTax":91607,"it201":[{"line":"19","label":"Federal adjusted gross income","amount":100000},{"line":"24","label":"New York additions","amount":0},{"line":"32","label":"New York subtractions","amount":0},{"line":"33","label":"New York adjusted gross income","amount":100000,"emphasis":true},{"line":"34","label":"New York standard deduction","amount":8000},{"line":"36","label":"Dependent exemption","amount":0},{"line":"38","label":"New York taxable income","amount":92000,"emphasis":true},{"line":"39","label":"New York State tax before credits","amount":4952},{"line":"43","label":"New York State credits","amount":0},{"line":"46","label":"Total New York State tax","amount":4952,"emphasis":true},{"line":"58","label":"New York City resident tax","amount":3441},{"line":"61","label":"Total New York tax","amount":8393,"emphasis":true}],"cityLines":[{"line":"47a","label":"New York City tax on your taxable income","amount":3441},{"line":"48","label":"New York City household credit","amount":0},{"line":"54","label":"New York City resident tax","amount":3441,"emphasis":true}],"computability":{"status":"final","fileReady":true,"blocking":[]}},"drivers":[{"key":"city","label":"New York City residency","step":1,"taxDelta":-3441,"sentence":"Moving the same job and the same income to a New York address outside the city takes $3,441 off the year. That is the city resident tax on IT-201 line 54, and it is charged on where you live rather than where you work."},{"key":"income","label":"Income","step":10000,"taxDelta":1014.7,"sentence":"A $10,000 raise adds $627 of state tax and $388 of city tax, $1,015 of New York tax in total. Federal tax comes on top of that."},{"key":"dependents","label":"Dependents","step":1,"taxDelta":-99,"sentence":"One more dependent cuts the New York bill by $99: a $1,000 exemption on IT-201 line 36, worth your marginal rate rather than its face value."},{"key":"subtractions","label":"New York subtractions","step":1000,"taxDelta":-99,"sentence":"$1,000 of income New York does not tax, Treasury interest for instance, takes $99 off the New York bill and nothing off the federal one."}],"sensitivity":{"byIncome":[{"income":50000,"stateTax":2147,"cityTax":1508,"totalTax":3655,"effectiveRate":7.31},{"income":75000,"stateTax":3520.5,"cityTax":2472,"totalTax":5992.5,"effectiveRate":7.99},{"income":100000,"stateTax":4952,"cityTax":3441,"totalTax":8393,"effectiveRate":8.39},{"income":125000,"stateTax":6649.1,"cityTax":4410,"totalTax":11059.1,"effectiveRate":8.85},{"income":150000,"stateTax":8433.1,"cityTax":5379,"totalTax":13812.1,"effectiveRate":9.21},{"income":200000,"stateTax":11520,"cityTax":7317,"totalTax":18837,"effectiveRate":9.42}],"byStatus":[{"status":"single","label":"Single","totalTax":8393},{"status":"married-joint","label":"Married filing jointly","totalTax":7317.75},{"status":"married-separate","label":"Married filing separately","totalTax":8393},{"status":"head-of-household","label":"Head of household","totalTax":7927.5},{"status":"qualifying-surviving-spouse","label":"Qualifying surviving spouse","totalTax":7317.75}],"byCity":[{"city":"nyc","label":"Living in New York City","stateTax":4952,"cityTax":3441,"totalTax":8393,"effectiveRate":8.39},{"city":"none","label":"Living elsewhere in New York State","stateTax":4952,"cityTax":0,"totalTax":4952,"effectiveRate":4.95}]},"assumptions":[{"key":"income","label":"Income","value":100000,"unit":"usd-per-year","provided":false,"source":null},{"key":"dependents","label":"Dependents","value":0,"unit":"count","provided":false,"source":{"id":"ny-it201-instructions","name":"Instructions for Form IT-201, New York full-year resident income tax return (2025)","url":"https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf","asOf":"2025-01-01","note":"The line numbering this page walks, plus the standard deduction table, the dependent exemption, the New York State household credit, and the New York City resident tax worksheet on lines 47a through 54."}},{"key":"subtractions","label":"New York subtractions","value":0,"unit":"usd-per-year","provided":false,"source":{"id":"ny-it201-instructions","name":"Instructions for Form IT-201, New York full-year resident income tax return (2025)","url":"https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf","asOf":"2025-01-01","note":"The line numbering this page walks, plus the standard deduction table, the dependent exemption, the New York State household credit, and the New York City resident tax worksheet on lines 47a through 54."}},{"key":"additions","label":"New York additions","value":0,"unit":"usd-per-year","provided":false,"source":{"id":"ny-it201-instructions","name":"Instructions for Form IT-201, New York full-year resident income tax return (2025)","url":"https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf","asOf":"2025-01-01","note":"The line numbering this page walks, plus the standard deduction table, the dependent exemption, the New York State household credit, and the New York City resident tax worksheet on lines 47a through 54."}},{"key":"status","label":"Filing status","value":"single","unit":"choice","provided":false,"source":null},{"key":"city","label":"New York City resident","value":"nyc","unit":"choice","provided":false,"source":{"id":"ny-residency","name":"New York State Department of Taxation and Finance, income tax definitions","url":"https://www.tax.ny.gov/pit/file/pit_definitions.htm","asOf":"2026-08-22","note":"Who counts as a New York or New York City resident: domicile, or a permanent place of abode plus more than 183 days in the state or the city. Residency, not where you work, is what triggers the city tax."}}],"sources":[{"id":"ny-tax-tables-2025","name":"New York State and New York City tax tables, Form IT-201-I (2025)","url":"https://www.tax.ny.gov/pit/file/tax-tables/it201i-2025.htm","asOf":"2025-01-01","note":"The official whole-dollar tax tables that govern New York taxable income under $65,000, for the state tax and the New York City resident tax alike. This is the source the calculation engine's own 2025 table data cites."},{"id":"ny-it201-instructions","name":"Instructions for Form IT-201, New York full-year resident income tax return (2025)","url":"https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf","asOf":"2025-01-01","note":"The line numbering this page walks, plus the standard deduction table, the dependent exemption, the New York State household credit, and the New York City resident tax worksheet on lines 47a through 54."},{"id":"ny-tax-law-601","name":"New York Tax Law § 601","url":"https://www.nysenate.gov/legislation/laws/TAX/601","asOf":"2025-01-01","note":"The statute that sets the resident rate schedules the engine applies above the tax-table ceiling, and the section its own parameter set names for New York's rates."},{"id":"ny-tax-law-1304","name":"New York Tax Law § 1304 (city personal income tax)","url":"https://www.nysenate.gov/legislation/laws/TAX/1304","asOf":"2025-01-01","note":"The authority for the New York City resident income tax, which the city imposes on its residents in addition to state tax and which the state collects on the same return."},{"id":"ny-residency","name":"New York State Department of Taxation and Finance, income tax definitions","url":"https://www.tax.ny.gov/pit/file/pit_definitions.htm","asOf":"2026-08-22","note":"Who counts as a New York or New York City resident: domicile, or a permanent place of abode plus more than 183 days in the state or the city. Residency, not where you work, is what triggers the city tax."}],"warnings":[{"code":"yonkers-not-computed","message":"Yonkers charges its residents a surcharge of its own on IT-201 line 55, computed as a percentage of your New York State tax. This calculator does not compute it: the engine's Yonkers rule rejects a state tax figure that carries cents, which happens for about half of all incomes, and a number that is right only half the time is worse than no number. If you live in Yonkers, the state tax on this page is correct and the surcharge is on top of it."},{"code":"refundable-credits-not-modelled","message":"This is what the year costs, before refundable credits and before anything already withheld. New York's refundable credits, the state and city earned income credits, the Empire State child credit, the New York City school tax credit, and the real property tax credit, all land on IT-201 line 76 with your withholding, which this calculator does not compute. At lower incomes they can be worth more than the tax above."}],"disclaimer":"This computes New York State income tax and the New York City resident income tax on wage income for tax year 2025, as a full-year resident taking the standard deduction. It stops at IT-201 line 61, so it is before refundable credits and before anything already withheld, and it leaves out federal tax, the Yonkers surcharge, part-year and nonresident returns, itemized deductions, and income that is not wages. It is not your return and not tax advice. Check anything that matters against your own filing."}