New York tax rulesIncome Tax

New York Income Tax (2026)

Conditional: Graduated state income tax: for tax year 2026, rates run 3.9% (lowest bracket) up to 10.9% on taxable income over $25,000,000 — among the highest top rates in the nation (Tax Law §601; further lower/middle-bracket cuts arrive in 2027).

ConditionalVerified Jul 17, 2026

Graduated state income tax: for tax year 2026, rates run 3.9% (lowest bracket) up to 10.9% on taxable income over $25,000,000 — among the highest top rates in the nation (Tax Law §601; further lower/middle-bracket cuts arrive in 2027). New York City residents pay an additional local income tax.

Official source: nysenate.gov

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