New York City income tax 2026: take-home pay calculator
On $60,000, a New York City resident pays $1,715.97 a year in city income tax, after the city's credits. People who work in the city but live outside it pay none.
Single filer, $60,000 in wages. Take-home pay after federal, New York State and city tax: $45,741, compared with $47,457 elsewhere in New York State.
Tax year 2026. Rates checked ; page updated .
Take-home pay per paycheck in New York City
$1,759.26
$45,741 a year. Total taxes take 23.8% of gross pay, including $1,716 of local tax.
| Line | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | −$193.08 | −$5,020 |
| Social Security | −$143.08 | −$3,720 |
| Medicare | −$33.46 | −$870 |
| State income tax | −$101.65 | −$2,643 |
| Paid Family Leave (PFL) | −$9.97 | −$259 |
| Disability Benefits Law (DBL) | −$1.20 | −$31 |
| New York City resident income tax | −$72.72 | −$1,891 |
| NYC school tax credit (fixed amount) | +$2.42 | +$63 |
| NYC school tax credit (rate reduction) | +$4.30 | +$112 |
| Take-home pay | $1,759.26 | $45,741 |
NYC credits are from the 2025 IT-201 instructions (statutory amounts, not indexed). The school tax credits are refundable.
Includes federal, New York and local tax (New York rules). Runs in your browser; your inputs are saved in this page's address so you can bookmark or share the result.
NYC tax brackets and credits, 2026
Single
| NY taxable income over | Rate |
|---|---|
| $0 | 3.078% |
| $12,000 | 3.762% |
| $25,000 | 3.819% |
| $50,000 | 3.876% |
Married filing jointly
| NY taxable income over | Rate |
|---|---|
| $0 | 3.078% |
| $21,600 | 3.762% |
| $45,000 | 3.819% |
| $90,000 | 3.876% |
The base is New York State taxable income. Credits: the NYC school tax credit (a fixed $63 for single filers and $125 for married couples, with federal AGI up to $250,000, plus a rate-reduction credit) and, at low incomes, the NYC household credit. At $60,000 single: New York City resident income tax $1,890.69; NYC school tax credit (fixed amount) -$63; NYC school tax credit (rate reduction) -$111.72.
Counties: Bronx County, Kings County, New York County, Queens County, Richmond County.
Living in vs working in the city
- New York City taxes residents only. Commuters from outside the five boroughs pay no NYC income tax (the commuter tax was repealed in 1999).
- Yonkers taxes residents through a surcharge of 16.75% of their net New York State tax, and taxes nonresidents who work there at 0.5% of wages, less a small exclusion.
- There is no credit between the two taxes: a New York City resident who works in Yonkers pays both.
Worked examples, $60,000, single. Live in Yonkers, work in Manhattan: $442.70 (Yonkers resident surcharge only). Live in New York City, work in Yonkers: $2,015.97 (New York City resident income tax $1,890.69; NYC school tax credit (fixed amount) -$63; NYC school tax credit (rate reduction) -$111.72; Yonkers nonresident earnings tax $300).
New York City vs Yonkers at other salaries
| Salary | NYC resident | Yonkers resident | Works in Yonkers, lives elsewhere | Elsewhere in NY |
|---|---|---|---|---|
| $30,000 | $639.24 | $171.35 | $145 | $0.00 |
| $45,000 | $1,176.18 | $307.03 | $225 | $0.00 |
| $60,000 | $1,715.97 | $442.70 | $300 | $0.00 |
| $80,000 | $2,445.57 | $623.60 | $400 | $0.00 |
| $100,000 | $3,175.17 | $814.01 | $500 | $0.00 |
| $150,000 | $4,999.17 | $1,388.57 | $750 | $0.00 |
See also: Yonkers income tax.
Sources and verification
- NY Department of Taxation and Finance, IT-201 instructions (2025)
- NYS-50-T-NYC, NYC withholding tables (1/26)
- NYS-50-T-Y, Yonkers withholding tables (1/26)
- Checked against: NY Tax Law §1304(a)(A) base rates x (1 + 14% additional tax, §1304-B)
Status: Verified: a second, independent source agrees. The NYC household and school tax credits are taken from the 2025 instructions (their amounts are set in law and not indexed).
Rates as of tax year 2026 (statutory NYC schedule; 2025 instructions; 2026 withholding publications); checked . "Verified" means a second, independent publisher shows the same rate; "single official source" means only the official register lists it so far, so confirm with the tax collector before relying on it. See how local rates are checked.