New York State Income Tax in 2025: A Guide

This guide walks you through everything you need to know about New York’s income taxes, including special situations like city tax, tax brackets, deductions, and filing tips for the 2025 tax year in the Empire State. 

Note: You are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only. 

How are New York state income taxes calculated?

New York State income taxes are due on or before April 15 (the same as the federal tax deadline).

Before we look at New York State income tax rates, it’s important to understand how your income affects your tax liability. To do this, we need to look at the differences between your adjusted gross income (AGI) and taxable income.

• AGI is your total annual income after adjustments, such as deductions for retirement contributions or student loan interest. It’s calculated before subtracting standard or itemized deductions. 
• Taxable income is what remains after you subtract either the standard deduction or itemized deductions from your AGI. This is the amount on which your tax liability is based.

NOTE: You may face supplemental taxes if you are a New York City or Yonkers resident.

Let’s look at a tax calculation example for a single filer in New York state

Imagine you earn $80,000 a year before any deductions or adjustments. Throughout the year, you have adjustments totaling $5,000, such as contributions to a retirement account and deductions for student loan interest. This reduces your AGI. Let’s do the math together: 

AGI: $80,000 (gross earnings) – $5,000 (adjustments) = $75,000 

Now, you apply the standard deduction for New York State. For example, if you are a single filer and cannot be claimed as a dependent in 2025, the standard deduction is $8,000: 

Taxable Income: $75,000 (AGI) – $8,000 (New York standard deduction) = $67,000 

In this example, your AGI is $75,000, but your taxable income for New York State purposes is $67,000. Both the adjusted gross income and the taxable income amounts help determine which method you should use to calculate your total tax.

Find the right New York state tax tool for your your income level

Here’s a quick guide to help you determine which resource to use — either the New York state tax table, tax rate schedule, or tax computation worksheet—to calculate your income tax.  

These rules ensure you’re using the most accurate tax calculation method for your specific financial situation. Remember, when you file with TurboTax, we’ll help determine this information for you.

If your New York State AGI (Line 33 of your IT-201) is:	And your taxable income (Line 38 of your IT-201) is:	Use this resource:
$107,650 or less	Less than $65,000	NYS tax table
$107,650 or less	$65,000 or more	NYS tax rate schedule
More than $107,650	Any amount	NYS tax computation worksheet

In the next section, we’ll break down the New York State tax rate schedules, providing detailed tables for those with an AGI of $107,650 or less and a taxable income of $65,000 or more. If your taxable income is less than $65,000, you’ll need to refer to the NYS tax table. If your AGI is more than $107,650 (regardless of your taxable income), you’ll need to refer to the tax computation worksheet.   

Remember, no matter how much you earn in New York State, TurboTax can automatically identify your tax bracket category and make calculations for you. 

What are the New York state income tax rates for 2025?

Single or married filing separately

If your taxable income is over:	But not over:	Your New York State tax is:
$0	$8,500	4% of your taxable income
$8,500	$11,700	$340 + 4.5% of the excess over $8,500
$11,700	$13,900	$484 + 5.25% of the excess over $11,700
$13,900	$80,650	$600 + 5.5% of the excess over $13,900
$80,650	$215,400	$4,271 + 6% of the excess over $80,650
$215,400	$1,077,550	$12,356 + 6.85% of the excess over $215,400
$1,077,550	$5,000,000	$71,413 + 9.65% of the excess over $1,077,550
$5,000,000	$25,000,000	$449,929 + 10.3% of the excess over $5,000,000
$25,000,000	—-	$2,509,929 + 10.9% of the excess over $25,000,000

Married filing jointly and qualifying surviving spouse

If your taxable income is over:	But not over:	Your New York State tax is:
$0	$17,150	4% of your taxable income
$17,150	$23,600	$686 + 4.5% of the excess over $17,150
$23,600	$27,900	$976 + 5.25% of the excess over $23,600
$27,900	$161,550	$1,202 + 5.5% of the excess over $27,900
$161,550	$323,200	$8,553 + 6% of the excess over $161,550
$323,200	$2,155,350	$18,252 + 6.85% of the excess over $323,200
$2,155,350	$5,000,000	$143,754 + 9.65% of the excess over $2,155,350
$5,000,000	$25,000,000	$418,263 + 10.3% of the excess over $5,000,000
$25,000,000	—-	$2,478,263 + 10.9% of the excess over $25,000,000

Head of household

If your taxable income is over:	But not over:	Your New York State tax is:
$0	$12,800	4% of your taxable income
$12,800	$17,650	$512 + 4.5% of the excess over $12,800
$17,650	$20,900	$730 + 5.25% of the excess over $17,650
$20,900	$107,650	$901 + 5.5% of the excess over $20,900
$107,650	$269,300	$5,672 + 6% of the excess over $107,650
$269,300	$1,616,450	$15,371 + 6.85% of the excess over $269,300
$1,616,450	$5,000,000	$107,651 + 9.65% of the excess over $1,616,450
$5,000,000	$25,000,000	$434,163 + 10.3% of the excess over $5,000,000
$25,000,000	—-	$2,494,163 + 10.9% of the excess over $25,000,000

Source: New York State Department of Taxation and Finance 

What is the standard deduction by filing status in New York?

New York offers a fixed amount, known as a standard deduction, that can reduce your taxable income. The amount of the standard deduction you are entitled to will depend on your filing status.

Here’s what you can claim as your standard deduction on your New York State tax refund for the 2025 tax year: 

Filing status	Standard deduction amount
Single (and can be claimed as a dependent on another taxpayer’s federal return)	$3,100
Single (and cannot be claimed as a dependent on another taxpayer’s federal return)	$8,000
Married filing jointly	$16,050
Married filing separately	$8,000
Head of household (with qualifying person)	$11,200
Qualifying surviving spouse	$16,050

Source: New York State Department of Taxation and Finance 

The alternative to taking a standard deduction would be to itemize your deductions, which involves reviewing documents like receipts, invoices, and loan paperwork to list each eligible expense and calculate your total deduction. TurboTax will assist taxpayers in determining whether the standard deduction or itemizing is right for them.

Who needs to file New York State income tax?

Generally, most residents of New York State earning income are required by law to file a tax return, though there are some exceptions. Your residency status determines which New York State tax form you’ll need to fill out when filing your taxes. New York defines residency in three main categories: 

• Resident 
• Part-year resident 
• Nonresident 

While these guidelines apply to most taxpayers, specific exemptions may affect whether you need to file. TurboTax can help you navigate these rules and determine if any exceptions apply to your unique situation, ensuring you meet all filing requirements.

How does New York residency impact tax filing?

The chart below details the definition and tax implications of each residency status. 

Residency status	Definition	How New York taxes income
Resident	You have a permanent home in New York (some exceptions apply), or you maintain a place of abode in the state and spend 184 or more days in New York throughout a given tax year.	New York taxes all of your income, no matter where it was earned.
Part-year resident	You match the definition of resident or non-resident for only a portion of the tax year.	New York taxes income earned during the time in New York, as well as any New York source income.
Nonresident	You were not a New York State resident for any part of the tax year but earned income there.	Nonresidents will pay taxes on any New York source income.

Source: New York State Department of Taxation and Finance

What are the income tax rates in New York City?

In addition to New York State income tax, residents of New York City are also subject to additional income taxes. For the 2025 tax year (filed in 2026), New York City has four tax brackets for the 2025 tax year, ranging from 3.078% to 3.876%.  

The amount you owe to New York City is determined by your NYC taxable income (Line 47 of your IT-201). If your NYC taxable income is less than $65,000, you must use the NYC tax table. If your NYC taxable income is $65,000 or more, you must use the NYC tax rate schedule.

Below, we present the NYC tax rate schedules. If your NYC taxable income is less than $65,000, you must use the NYC tax table instead.

Single or married filing separately

If your taxable income is over:	But not over:	Your New York City tax is:
$0	$12,000	3.078% of your taxable income
$12,000	$25,000	$369 + 3.762% of the excess over $12,000
$25,000	$50,000	$858 + 3.819% of the excess over $25,000
$50,000	—-	$1,813 + 3.876% of the excess over $50,000

Married filing jointly and qualifying surviving spouse

If your taxable income is over:	But not over:	Your New York City tax is:
$0	$21,600	3.078% of your taxable income
$21,600	$45,000	$665 + 3.762% of the excess over $21,600
$45,000	$90,000	$1,545 + 3.819% of the excess over $45,000
$90,000	—-	$3,264 + 3.876% of the excess over $90,000

Head of household

If your taxable income is over:	But not over:	Your New York City tax is:
$0	$14,400	3.078% of your taxable income
$14,400	$30,000	$443 + 3.762% of the excess over $14,400
$30,000	$60,000	$1,030 + 3.819% of the excess over $30,000
$60,000	—-	$2,176 + 3.876% of the excess over $60,000

What are the income tax rates in Yonkers?

Much like NYC, Yonkers imposes its own local taxes on top of state requirements. For those who live in Yonkers, the city applies a Yonkers Resident Income Tax Surcharge. This is an additional 16.75% surcharge calculated based on your  net New York State tax liability. To determine this amount, subtract any state-level credits from your total NYS income tax. The remaining balance is multiplied by the 16.75% surcharge. 

In addition, there is a Yonkers Nonresident Earnings Tax for taxpayers who earn wages in Yonkers, but are not residents. This earnings tax is a flat .50% tax applied to the wages or self-employment income earned. Unlike the resident version, this tax is calculated directly on your earnings, rather than as a surcharge on your total state tax liability.

How do you file a tax extension for New York income taxes?

If you need an six-month extension for your New York income taxes, you need to:

1. File online or mail Form IT-370
2. Pay the amount of your tax due

You’ll need to complete both steps by the April 15 deadline to avoid interest and penalties. You can file your tax return by the extended due date of October 15, 2026.

How is retirement and pension income taxed in New York?

Retirement and pension income tax is not taxable if it comes from New York State (including local governments within the state) or the federal government. If it is a private pension or retirement account, and you are 59½ or older you may exclude up to $20,000 of income from New York State income tax. If you become 59 ½ during the tax year, you are allowed to exclude the amount of pension and annuity income received on or after you become 59 ½, but it cannot exceed the limit.

How is investment income taxed in New York?

Capital gains are taxed at the same rate as personal income.

How is Social Security income taxed in New York?

Social Security income isn’t taxed by New York State.

How is military income taxed in New York?

If you’re a New York State resident and lived in NY when you joined the military, your military pay falls under New York State income tax.  If you are a resident of another state, but assigned to duty in New York, you are considered a nonresident and your military pay is tax-exempt. Lastly, any military pay that is excluded from federal income (such as combat pay) is also exempt from state tax.

What are some of the most common New York State tax deductions and credits?

Below is a breakdown of some of the deductions and credits you could potentially qualify for as a tax filer in New York State.  

Tax credit	Description	Amount
Child and Dependent Care Credit	Tax credit for care of a child or dependent.	Up to $3,000 (if one qualifying person) through $9,000 (if five or more qualifying persons). Calculated based on NY AGI, number of qualifying persons, and amount of qualified expenses paid.
College Tuition Credit	Education credit for New York residents not claimed as dependents on another return.	Up to $400 per student for the credit.
College Tuition Itemized Deduction	If you itemize your deductions on your state return, this may offer you a greater tax benefit than the College Tuition Credit.	Up to $10,000 deduction for each eligible student.
Earned Income Tax Credit (EITC)	This is a refundable tax credit for working individuals and families.	Generally, 30% of your allowable federal income credit minus any household credit. Note that the federal EITC is up to $8,046 for the 2025 tax year.
Empire State Child Credit	A child credit specific to New York residents.	This credit is $1,000 for each qualifying child under four years old, and $330 for each qualifying child ages 4 through 16.
Household Credit	Tax credit applied to an entire New York household.	Determined based on filing status and AGI. Up to $75 for single filers and based on the number of dependents for other filers.
Noncustodial Parent Earned Income Credit	Credit is available for parents who may not have custody of dependents but still have financial responsibility.	The greater of 20% of the federal Earned Income Credit (EIC) if the noncustodial child meets the qualifying child requirements, or 2.5 times the Earned Income Credit you could have claimed if you have no qualifying children.

For the complete list of New York State’s tax credits, visit the New York Department of Taxation and Finance website. 

Were there any recent changes to New York State taxes?

There were several notable changes for the 2025 tax year that New York state residents should know, including:

• New York City Income Tax Elimination Credit: Starting January 1, 2025, eligible full-year and part-year New York City residents can claim this credit to eliminate New York City income tax liability if requirements are met.
• Increased Empire State Child Tax Credit: This credit was expanded for the 2025 tax year, jumping from up to $330 per child in 2025 for children ages 4-16 and up to $1,000 per qualifying child under age four in 2025. For tax year 2026, the Empire State Child Tax Credit for children ages 4-16 will increase from $330 to $500 per child.
• Increased Geothermal Energy Credit: The credit for geothermal heat pump systems has doubled. For systems placed in service on or after July 1, 2025, eligible filers can claim a credit of 25% of qualified system equipment expenditures, up to $10,000 (up from $5,000 for systems placed in service on or before June 30, 2025).

Visit the New York Department of Taxation and Finance site for all the 2025 personal income tax changes.

Can you get help with filing New York State income tax?

Grasping New York tax rules and leveraging all the assistance the state offers can be a journey. Fortunately, you don’t have to file your 2025 taxes alone. TurboTax can provide expert guidance every step of the way, no matter if you want to do your taxes yourself or get help from a professional tax expert. 

Use TurboTax to file your taxes and keep more of your hard-earned money in your pocket. By filing through our platform, we’ll help you identify New York deductions and credits you currently qualify for without needing to know the specific forms for your scenario ahead of time. If you need extra help, connect with a local TurboTax expert for professional New York income tax advice or to have them file for you.

Once you’ve filed, you can track your income tax refund here.

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