How does New York State income tax work?

New York uses a graduated, progressive system. Your income above the standard deduction is split into bands taxed at rising rates from 4% to 10.9% in 2024. Only the income inside each band is taxed at that band's rate, so your effective rate is always lower than your top marginal rate.

What is the New York standard deduction for 2024?

For 2024 it is $8,000 for single filers, $16,050 for married filing jointly, and $11,200 for head of household. You can use this flat amount or itemize if your deductible expenses are higher. The tool lets you switch between the two.

Does this include New York City tax?

No. This calculator covers New York State income tax only. New York City and Yonkers levy separate local resident income taxes on top of the state tax. If you live in NYC, use the New York Paycheck Calculator, which can add the city tax.

What is the difference between marginal and effective rate?

Your marginal rate is the rate on your last dollar of income — the top bracket you reach. Your effective rate is total tax divided by total income, which blends every band together and is always lower. Both are shown so you can see your true average tax burden.

Does this account for tax credits?

No. The tool calculates tax before credits such as the Empire State child credit, the household credit or the earned income credit. Those credits reduce the final bill, so your actual tax could be lower than the estimate shown here.

New York Income Tax Calculator

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The New York Income Tax Calculator works out how much New York State income tax you owe on a given annual income. New York runs a steeply graduated system with nine brackets in 2024, ranging from 4% on the first few thousand dollars of taxable income up to 10.9% on income above $25 million. Because the brackets are progressive, this tool shows both the total tax and the two rates that matter: your marginal rate (the rate on your next dollar) and your effective rate (your true average).

How it works

The calculator starts from your gross income and subtracts a deduction — either the New York standard deduction for your filing status or an itemized amount you enter. The remainder is your taxable income. That figure is then run through the 2024 bracket table for your status: the single schedule is used for single and head-of-household filers, and a separate, wider schedule applies to married-filing-jointly. Each band taxes only the slice of income that falls inside it, and the slices are summed to give total tax. Dividing that tax by gross income gives the effective rate; the band your top dollar lands in gives the marginal rate.

Example and notes

A single filer with $75,000 of income takes the $8,000 standard deduction, leaving $67,000 of taxable income that lands in the 5.5% band. Their marginal rate is 5.5%, but the effective rate is lower because the first $13,900 is taxed at 4%–5.25%. This estimate covers state tax only — it excludes NYC and Yonkers local taxes, federal tax and FICA, and it does not subtract credits like the Empire State child credit. All calculation runs locally in your browser.