New York State Income Tax in 2025: A Guide

New York State has nine tax brackets for the 2024 tax year (the taxes you file in 2025), ranging from 4% to 10.9%. 

Factors such as your income, filing status, deductions, and credits will affect how much you owe. If you’re a resident of New York City or Yonkers, you may also be subject to a city income tax in addition to state income tax.  

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 2024 tax year in the Empire State. 

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

Understanding how your New York state income affects your taxes

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.

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 make 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 2024, 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. This taxable income is the amount used to calculate the taxes you owe.

New York state income tax rates

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. It’s important to note that you may face supplemental taxes if you are a New York City or Yonkers resident. 

If your New York State AGI is:	And your taxable income 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	$65,000 or more	NYS tax computation worksheet

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. 

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 doesn’t fall within these ranges, you’ll need to refer to the NYS tax table or computation worksheet.  

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

As a general note, New York state income taxes are due on or before April 15 (the same as the federal tax deadline). 

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 in New York?

New York offers a standard deduction to reduce your taxable income, with different amounts based on your filing status. The standard deduction is a blanket amount you can use to reduce your taxable income based on your filing status. 

The alternative would be to itemize your deductions, which involves reviewing documents like credit card statements, bank records, 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. 

Here’s what you can claim as your standard deduction on your New York state tax refund for the 2024 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 

Who has to file New York state income tax?

Generally, most residents of New York state (excluding minors) 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 residents, 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 New York residency impacts 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 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-sourced 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-sourced income.

Source: New York State Department of Taxation and Finance

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 2024 tax year (filed in 2025), New York City has four tax brackets for the 2024 tax year, ranging from 3.078% to 3.876%.  

As with New York state taxes, the amount you owe to New York City is determined by your income level. Additionally, your total tax obligation may vary based on factors such as eligible credits and deductions. 

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

Other income tax considerations in New York state

Income often comes from multiple sources. So, there are other scenarios New Yorkers need to think about to properly file their taxes. Each can affect your filing process and how much you might pay: 

• Retirement and pension income tax: Not taxable if it comes from the state, local, or federal government. If you’re 59½ or older (or turn 59½ during the tax year), up to $20,000 of income from private pensions or certain other retirement accounts may be exempt from New York state income tax. 
• Investment income tax: Capital gains are taxed at the same rate as personal income. 
• Social Security income tax: Social Security income isn’t taxed by New York state. 
• Military income tax: 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.

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 $9,000. Calculated based on 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 credit against your income reduces tax liability based on income level.	Generally 30% of your allowable federal income credit minus any household credit. Note that the federal EITC is up to $7,830 for the 2024 tax year.
Empire State Child Credit	A child credit specific to New York residents.	The greater of 33% of the federal child credit or $100 for each qualifying child.
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.	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. 

How to file 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 2024 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 advice or to have them file for you.