2025 Tax Year

New York Paycheck Calculator

Calculate your take-home pay after federal, New York state (3.9%–10.9%), NYC local tax, DBL, PFL, Social Security, and Medicare. Note: health insurance premiums are not pre-tax for NY state tax.

New York Paycheck Calculator

2025 tax year · estimate

$
Federal Withholding
Based on official NYS data9 brackets (3.9%–10.9%)NYC local tax support

How New York taxes your paycheck

New York uses a progressive income tax with 9 brackets from 3.9% to 10.9%. NYC residents pay an additional 3.078%–3.876% local income tax.

⚠️ Important: Health insurance and FSA premiums (Section 125) are pre-tax for federal/FICA but NOT pre-tax for NY state or NYC tax. Only 401(k) and commuter benefits are pre-tax for NY.
  1. Annualize your gross pay
  2. Subtract only 401(k) (not health/FSA for NY state)
  3. Subtract standard deduction ($8,000 single / $16,050 MFJ)
  4. Subtract withholding allowances (~$1,000 each)
  5. Apply the 9-bracket progressive rate schedule
  6. Divide by your number of pay periods

New York state tax rates — Single filers (2025/2026)

Source: NYS Department of Taxation. MFJ brackets are roughly double.

Taxable IncomeRate
$0 – $8,5003.9%
$8,500 – $11,7004.4%
$11,700 – $13,9005.15%
$13,900 – $80,6505.4%
$80,650 – $215,4005.9%
$215,400 – $1,077,5506.85%
$1,077,550 – $5,000,0009.65%
$5,000,000 – $25,000,00010.3%
Over $25,000,00010.9%

Standard deduction: $8,000 (Single/MFS) / $16,050 (MFJ) / $11,200 (HoH)

NYC local income tax

New York City residents pay an additional progressive local income tax. For the calculator, enter your estimated rate (use ~3.876% for top-bracket estimate).

Taxable IncomeNYC Rate
$0 – $12,0003.078%
$12,000 – $25,0003.762%
$25,000 – $50,0003.819%
Over $50,0003.876%

Yonkers residents: 16.75% surcharge on state tax. Yonkers non-residents working in Yonkers: 0.5% of wages.

Who uses this calculator

NYC employees

Understand your full tax burden: federal + state + NYC local can total 45%+ for high earners.

Long Island / Westchester workers

You pay NY state tax but not NYC local tax. See the difference in take-home pay.

Job seekers in NY

Living in NYC vs. the suburbs can cost thousands in additional local taxes.

Payroll administrators

Cross-check NY withholding with Section 125 rules and NYC progressive local tax.

NJ residents working in NY

You're subject to NY state tax on NY-source income (no reciprocity agreement with NJ).

People relocating to NY

Understand the full tax picture — state, NYC, DBL, PFL, and the Section 125 exception.

Frequently asked questions

How is New York state income tax calculated?

New York uses 9 progressive brackets from 3.9% to 10.9%. Brackets differ by filing status. A standard deduction ($8,000 single / $16,050 MFJ) reduces your taxable income.

What is the NYC local income tax?

NYC residents pay an additional progressive local income tax of approximately 3.078%–3.876%. This is on top of NY state tax. Non-NYC residents don't pay this, but Yonkers residents pay a 16.75% surcharge on state tax, and Yonkers non-residents working in Yonkers pay 0.5% of wages.

Are health insurance premiums pre-tax for NY state tax?

No! This is a critical difference. Health insurance and FSA premiums (Section 125) are pre-tax for federal and FICA purposes but ARE subject to NY state and NYC local taxes. Only 401(k) and commuter benefits (IRC §132) are pre-tax for NY.

Is 401(k) pre-tax for New York state tax?

Yes. 401(k), 403(b), and 457 contributions are pre-tax for both federal and NY state income tax calculations.

What are NY DBL and PFL payroll deductions?

NY Disability Benefits (DBL) is capped at ~$0.60/week ($31.20/year). NY Paid Family Leave (PFL) is 0.388% of wages up to the statewide average weekly wage cap (~$89,343.80 annual). Both are employee-paid.

What form do I use for NY state withholding?

Employees file the IT-2104 (Employee's Withholding Allowance Certificate). Withholding allowances reduce your annual taxable income by approximately $1,000 each.

How accurate is this calculator?

This calculator uses 2026 NY withholding brackets (which are very similar to 2025 filing brackets). It provides a close estimate. Actual withholding depends on your employer's system, year-to-date earnings, and IT-2104 elections.