Other states with their own calculator: Maryland (every county adds a local rate) · Indiana (all 92 counties charge one)

New York · Tax Law §601 · Verified

New York State Income Tax Calculator

New York sets its rates in statute rather than in a table, so the schedule below is read from the law itself — and above $107,650 the state makes you work the tax out on a worksheet instead.

Prepared for the 2026 tax year.

The rules for the 2026 tax year are published during 2025 and 2026 — the adjusted figures first, the explaining publications as the year goes on — and the return they govern is filed in 2027.

Enter your profit and press Calculate to see the tax and the band you fall in.

What comes next? This is the state piece only. Federal tax is charged on the same profit, and for a sole proprietor it is usually the larger of the two. The Self-Employment Tax Calculator adds the 15.3% SECA tax plus the federal income tax, worked out on the same Schedule C profit.

## The rate schedule New York sets its rates in statute, Tax Law § 601. For tax years beginning after 2025 and before 2027 — 2026 — subsection (vii) gives the schedule below. The figures are read directly from the law, not from a table, because the law is where they are published. | If your New York taxable income is | The tax is | |---|---| | Not over $17,150 | 3.90% of it | | Over $17,150 but not over $23,600 | $669 plus 4.40% of the excess over $17,150 | | Over $23,600 but not over $27,900 | $953 plus 5.15% of the excess over $23,600 | | Over $27,900 but not over $161,550 | $1,174 plus 5.40% of the excess over $27,900 | | Over $161,550 but not over $323,200 | $8,391 plus 5.90% of the excess over $161,550 | | Over $323,200 but not over $2,155,350 | $17,928 plus 6.85% of the excess over $323,200 | | Over $2,155,350 but not over $5,000,000 | $143,430 plus 9.65% of the excess over $2,155,350 | | Over $5,000,000 but not over $25,000,000 | $417,939 plus 10.30% of the excess over $5,000,000 | | Over $25,000,000 | $2,477,939 plus 10.90% of the excess over $25,000,000 | These are marginal rates in the ordinary sense: each rate applies only to the slice of income inside its band. ## What happens at $107,650 There is a second charge above that line, and it is the reason New York has a reputation for being hard to estimate. **This calculator does not include it, and you should know why before you rely on the figure above.** Once New York adjusted gross income passes **$107,650**, the state does not let you use the schedule. You must work your tax out on a worksheet, and the worksheet adds a supplement called the **tax table benefit recapture**. It is not a surtax on high earners; it takes back the benefit of New York's printed tax tables, which round income into $50 steps. At high incomes that rounding is worth real money, and the state collects it back. On your return it has no line of its own. It is folded into the single dollar figure on **line 39**, which is why most people who pay it never see it named. ## Why the number is not here The recapture is calculated from constants — a *recapture base amount* and an *incremental benefit amount* — and those constants live in that year's IT-201 instructions, not in the statute. Three things were checked before leaving this out: **The statute carries stale figures.** Tax Law § 601(d-1) as published still names a $100,000 threshold and rates of 6.45%, 6.65% and 6.85%. The $107,650 that actually applies comes from annual cost-of-living indexation under § 601-a, and it appears nowhere in the statute's text. Anyone coding this from the law itself would put $100,000 on the page and be wrong. **The 2026 worksheets do not exist yet.** The state's rate-and-table index lists 2022 through 2025 and nothing further. **The 2025 figures cannot simply be carried forward.** Chapter 59 of the Laws of 2025 reduced New York income tax rates for years after 2025, and the state's own 2026 withholding tables say the schedules were revised for it. A bill introduced in 2025, S9043, would re-index the recapture itself. Publishing last year's constants as the current year figures would be a figure we already know is at risk — which is the one thing this site does not do. ## When it arrives New York publishes the year's tables and instructions in **late November to mid-December of the year before**. The 2025 tables page carries the stamp *Updated: November 18, 2025*; the 2026 withholding tables were announced on 12 December 2025. By that pattern the 2026 income tax tables are due within weeks of late November 2026. The moment they appear, the recapture goes on this page with its constants cited. Until then, if your adjusted gross income is above $107,650, treat the figure above as the rate schedule only. ## Sources - New York Tax Law § 601(vii), *NYS Open Legislation* (nysenate.gov) — the rate schedule used here - New York Tax Law §§ 601(d-1), 601-a — the recapture and its indexation - New York Tax Law § 601(d): the provision is titled *tax table benefit recapture* - NYS Department of Taxation and Finance, *Tax rates and tables* (tax.ny.gov/pit/file/tax-tables/) - NYS Department of Taxation and Finance, Form IT-201 instructions, tax computation worksheets - Chapter 59 of the Laws of 2025 — rate reductions for tax years after 2025

New York State Income Tax Calculator

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