New York Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for New York. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
New York uses a progressive income tax with 9 brackets. New York City residents pay an additional city income tax of 3.078% to 3.876%, making the combined top rate over 14%.
| Taxable Income | Rate |
|---|---|
| $0 - $8,500 | 4.0% |
| $8,500 - $11,700 | 4.5% |
| $11,700 - $13,900 | 5.25% |
| $13,900 - $80,650 | 5.85% |
| $80,650 - $215,400 | 6.25% |
| $215,400 - $1,077,550 | 6.85% |
| $1,077,550 - $5,000,000 | 9.65% |
| $5,000,000 - $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Sales Tax
Clothing and footwear under $110 are exempt in NYC. Unprepared food is exempt statewide.
New York's top state rate of 10.9% is the third highest in the nation. NYC residents face some of the highest combined tax burdens in the country when city tax is included.
Does New York have a state income tax?
Yes. New York has a progressive income tax with 9 brackets from 4% to 10.9%. NYC residents also pay an additional city income tax.
What is the sales tax in New York?
New York's state sales tax is 4.0%. With local taxes, the average combined rate is about 8.52%. NYC has a combined rate of 8.875%.
Is clothing taxed in New York?
Clothing and footwear under $110 per item are exempt from state sales tax. In NYC, items under $110 are also exempt from the city sales tax.