Does New York City have its own income tax?

Yes. New York City residents pay a local personal income tax on top of New York State and federal income tax. It is administered by the state but is a distinct city levy, ranging from about 3.078% to 3.876%.

Who pays the NYC city income tax?

It applies to people who are New York City residents for tax purposes. Non-residents who only work in the city do not pay the NYC personal income tax (though some commuters historically paid a now-repealed commuter tax).

What are the NYC income tax rates?

The city tax is progressive across four brackets, from 3.078% on the lowest band up to 3.876% on the highest. The bracket thresholds depend on your filing status.

Is my income data private?

Yes. All calculations run locally in your browser. Your income and filing status are never uploaded or stored on any server.

New York City City Income Tax Calculator

New York City city income tax calculator

New York City is one of the few US cities with its own personal income tax, charged on residents on top of state and federal tax. This tool applies the progressive NYC bracket schedule (3.078%–3.876%) for your filing status and shows the city tax owed, your effective rate, and your marginal bracket.

How it works

The NYC resident income tax is progressive: each slice of income is taxed at the rate for its bracket, and only the income above a threshold is taxed at the next rate up. The tool sums the tax bracket-by-bracket:

city_tax = sum over brackets of  (income_in_bracket * bracket_rate)
effective_rate = city_tax / taxable_income

There are four brackets per filing status, topping out at 3.876%. This is separate from — and on top of — New York State income tax and federal income tax.

Example and notes

A single filer with $80,000 of NYC taxable income falls in the third bracket. The first $12,000 is taxed at 3.078%, the next band at 3.762%, and the remainder up to $80,000 at 3.819%, giving roughly $3,000 in city tax — an effective rate near 3.75%. That sits on top of state and federal liability. Bracket thresholds are approximate and may change year to year; estimates only, not tax advice.