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Income Tax
New York
New York City
US • Taxes • New York City • Updated for 2026

New York City Income Tax Calculator 2026

Estimate New York State income tax plus NYC resident income tax (2026 filing season, tax year 2025). NYC is one of the few major US cities with an additional local income tax.

Inputs

Enter your income details to estimate state income tax for New York City, New York.

Uses the state’s standard deduction (when configured).
Estimated AGI$95,000

This tool uses a simplified AGI model. For California, real AGI can differ due to Schedule CA adjustments.

Results

Estimated state income tax for New York City, New York.

Estimated State Income Tax: $4,652

NYC resident income tax (estimate): $3,247

Estimated Total (State + Local): $7,899

Effective rate (total): 8.31%

AGI$95,000
Deduction used$8,000
Taxable income$87,000

New York breakdown (2025 schedules)

Base tax (NY rate schedule)$4,652
Total state tax$4,652
NYC resident income tax (estimate)$3,247
Total (state + local)$7,899

- New York estimate uses the 2025 NYS tax rate schedule, standard deduction, and the $1,000 per dependent exemption (typically filed in the 2026 season).

- Official NYS instructions use tax tables for some lower incomes and a separate 'tax computation' method when NY AGI is over $107,650; this calculator uses the rate schedule for a simplified estimate and may differ slightly.

- NYC resident tax estimate uses the NYC 2025 tax rate schedule from IT-201 instructions.

- Official instructions use NYC tax tables for taxable income under $65,000; this calculator uses the rate schedule for a simplified estimate.

Calculator inputs stay on your device (local processing).

Disclaimer: All calculators on this website are provided for informational and illustrative purposes only. The results do not constitute professional advice (including legal, tax, financial, medical, or other advice). Despite careful programming, we assume no liability for the accuracy, completeness, or timeliness of the results. For matters requiring professional advice, we recommend consulting an appropriate specialist (e.g., a tax advisor, lawyer, accountant, or physician).

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How This NYC Income Tax Calculator Works

We compute NYS taxable income using NY’s standard deduction (or itemized input) and dependent exemptions, then estimate NYS tax via the 2025 rate schedule. For NYC, we estimate NYC resident tax using the NYC 2025 rate schedule on the same taxable income (simplified).
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Calculation Methodology

We estimate:

  • NYS tax: NY taxable income × NYS 2025 progressive rate schedule (simplified)
  • NYC tax: NYC taxable income × NYC 2025 progressive rate schedule (simplified)

New York City Income Tax Calculator 2026 (Tax Year 2025)

Estimate NYS income tax and NYC resident income tax for New York City. NYC is one of the few major US cities with its own resident income tax on top of state (and federal) tax.

NYS + NYC: what’s different in New York City?

If you’re a full-year NYC resident, you generally owe both New York State income tax and New York City resident income tax. NYC tax is computed using its own progressive schedule.

NYC resident tax rates (2025 schedule)

NYC resident income tax is progressive, with bracket rates ranging from 3.078% to 3.876% (depending on filing status and income).

Note: official IT-201 instructions include a NYC tax table for taxable income under $65,000. This calculator uses the NYC rate schedule for a simplified estimate.

What NYC taxes are not included?

This calculator focuses on NYS income tax and the NYC resident income tax. It does not model every NYC-specific credit, the NYC household credit, or other NYC business taxes (e.g., UBT).

Frequently Asked Questions

Q:Do NYC residents pay a local income tax?

Yes. Full-year New York City residents generally owe NYC resident income tax in addition to New York State income tax.

Q:What NYC tax rates does this calculator use?

It uses the NYC 2025 resident tax rate schedule from New York State IT-201 instructions (tax year 2025), applied as a simplified estimate.

Q:Is the NYC tax based on the same taxable income as NYS?

Often it is similar. The official IT-201 instructions start from NYS taxable income and then apply NYC-specific rules in some cases. This calculator uses a simplified approach and may differ slightly in edge cases.