US State Tax Profile · 2026

NY New York Tax Rates

NYC adds 3.876% local income tax; combined burden among US highest. Compare income, corporate, and sales tax rates for New York against federal rates and other US states.

Income Tax
10.9%
top bracket
Corporate Tax
7.25%
state rate
Sales Tax (State)
4%
before local additions
Combined Sales Tax
8.52%
avg incl. local taxes
Capital Gains
10.9%
state rate
Federal Corp Rate
21%
applies in all states

New York vs Federal Tax Comparison

Tax TypeNY State RateFederal RateNotes
Personal Income Tax 4–10.9% Federal: 10–37% Combined fed+state applies
Corporate Income Tax 7.25% Federal: 21% 7.25% (large corps); 6.5% standard
State Sales Tax 4% No federal sales tax Combined avg: 8.52%
Capital Gains Tax 10.9% Federal: 0–20% Same as income tax

About New York Taxes

Key characteristics

NYC adds 3.876% local income tax; combined burden among US highest.

New York levies income tax at rates from 4–10.9%. The progressive bracket system means higher earners pay a larger percentage on income above each threshold.

Corporate activity in New York faces a 7.25% state corporate tax rate. 7.25% (large corps); 6.5% standard. Combined with the 21% federal corporate rate, businesses should plan accordingly.

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Frequently Asked Questions — New York Taxes

What are New York's income tax brackets for 2026?

New York has a progressive income tax ranging from 4–10.9%. The top rate of 10.9% applies to the highest income bracket. Filers should check the current threshold amounts on the New York Department of Revenue website.

What is the corporate income tax rate in New York?

New York imposes a corporate income tax at 7.25%. 7.25% (large corps); 6.5% standard. Businesses should also account for federal corporate tax at 21% on top of the state rate.

What is the sales tax rate in New York?

New York has a state sales tax of 4%. When local city and county taxes are included, the average combined rate reaches 8.52%. Rates vary by locality so check the specific municipality for accurate figures.

How does New York compare to neighboring states for taxes?

New York's overall tax burden ranks near average among US states. The state levies income tax at up to 10.9%. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in New York.

Are there any special tax incentives or exemptions in New York?

New York offers notable tax characteristics: NYC adds 3.876% local income tax; combined burden among US highest. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to New York.

Cost of Living in New York

Tax rates are only part of the picture — explore city-level cost of living data:

New York City Buffalo Albany

Compare Other US States

Explore state tax profiles across the US:

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Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.