2021 New York income-tax brackets.
OfficialMarginal rate schedules from Tax Law §601. High-income tax-benefit recapture can raise actual tax above a simple bracket calculation. NYC and Yonkers taxes are excluded. The 2027 reductions are enacted law, not inflation projections.
Single
| Taxable income | Rate |
|---|---|
| $0 to $8,500 | 4.000% |
| Over $8,500 to $11,700 | 4.500% |
| Over $11,700 to $13,900 | 5.250% |
| Over $13,900 to $21,400 | 5.900% |
| Over $21,400 to $80,650 | 5.970% |
| Over $80,650 to $215,400 | 6.330% |
| Over $215,400 to $1,077,550 | 6.850% |
| Over $1,077,550 to $5,000,000 | 9.650% |
| Over $5,000,000 to $25,000,000 | 10.300% |
| Over $25,000,000 | 10.900% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $17,150 | 4.000% |
| Over $17,150 to $23,600 | 4.500% |
| Over $23,600 to $27,900 | 5.250% |
| Over $27,900 to $43,000 | 5.900% |
| Over $43,000 to $161,550 | 5.970% |
| Over $161,550 to $323,200 | 6.330% |
| Over $323,200 to $2,155,350 | 6.850% |
| Over $2,155,350 to $5,000,000 | 9.650% |
| Over $5,000,000 to $25,000,000 | 10.300% |
| Over $25,000,000 | 10.900% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $12,800 | 4.000% |
| Over $12,800 to $17,650 | 4.500% |
| Over $17,650 to $20,900 | 5.250% |
| Over $20,900 to $32,200 | 5.900% |
| Over $32,200 to $107,650 | 5.970% |
| Over $107,650 to $269,300 | 6.330% |
| Over $269,300 to $1,616,450 | 6.850% |
| Over $1,616,450 to $5,000,000 | 9.650% |
| Over $5,000,000 to $25,000,000 | 10.300% |
| Over $25,000,000 | 10.900% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $8,500 | 4.000% |
| Over $8,500 to $11,700 | 4.500% |
| Over $11,700 to $13,900 | 5.250% |
| Over $13,900 to $21,400 | 5.900% |
| Over $21,400 to $80,650 | 5.970% |
| Over $80,650 to $215,400 | 6.330% |
| Over $215,400 to $1,077,550 | 6.850% |
| Over $1,077,550 to $5,000,000 | 9.650% |
| Over $5,000,000 to $25,000,000 | 10.300% |
| Over $25,000,000 | 10.900% |
- New York Tax Law §601§601(a), (b), (c), tables (iv)–(viii), tax years 2021–2027
Retrieved 2026-10-02. Values and source snapshots are versioned. How we verify them.
Compare a year.
Use the year links to compare the same filing status. State taxable income, deductions and credits differ from federal rules. These rate tables do not compute a complete state return.
| Year | Highest single ordinary-income rate | Status |
|---|---|---|
| 2021 | 10.900% | Official |
| 2022 | 10.900% | Official |
| 2023 | 10.900% | Official |
| 2024 | 10.900% | Official |
| 2025 | 10.900% | Official |
| 2026 | 10.900% | Official |
| 2027 | 10.900% | Official |
Questions about the state schedule.
Is this the state withholding table?
These schedules describe ordinary personal income rates. Withholding methods can differ from annual return calculations.
Does this include city taxes or special taxes?
No. Local taxes, capital-gains taxes, surcharges and high-income recapture can require additional calculations. Read the state-specific note and linked primary source.
Does a zero rate mean no taxes?
A state without an ordinary personal income tax can still levy sales, property, business or other taxes.
Where can I calculate an actual state return?
Use the linked state revenue department’s forms or a qualified preparer for deductions, credits and special calculations.