Page 33

IT-201-I (2025) Page 33 of 41 New York State tax rate schedule If your New York adjusted gross income amount on Form IT-201, line 33, is more than $107,650, see Tax computation – New York adjusted gross income of more than $107,650 below to calculate your New York State tax. If line 38 is: over

but not over The tax is: $ 0 $ 17,150

4% of line 38

17,150 23,600 $ 686 plus 4.5% of the excess over $17,150

23,600 27,900 976 plus 5.25% " " " " 23,600

27,900 161,550 1,202 plus 5.5% " " " " 27,900

161,550 323,200 8,553 plus 6% " " " " 161,550

323,200 2,155,350 18,252 plus 6.85% " " " " 323,200

2,155,350 5,000,000 143,754 plus 9.65% " " " " 2,155,350

5,000,000 25,000,000 418,263 plus 10.3% " " " " 5,000,000 25,000,000 ....................... 2,478,263 plus 10.9% " " " " 25,000,000 Married filing jointly and qualifying surviving spouse – filing status  and  $ 0 $ 8,500

4% of line 38

8,500 11,700 $ 340 plus 4.5% of the excess over $8,500

11,700 13,900 484 plus 5.25% " " " " 11,700

13,900 80,650 600 plus 5.5% " " " " 13,900

80,650 215,400 4,271 plus 6% " " " " 80,650

215,400 1,077,550 12,356 plus 6.85% " " " " 215,400

1,077,550 5,000,000 71,413 plus 9.65% " " " " 1,077,550

5,000,000 25,000,000 449,929 plus 10.3% " " " " 5,000,000 25,000,000 ....................... 2,509,929 plus 10.9% " " " " 25,000,000 If line 38 is: over

but not over The tax is: Single and married filing separately – filing status  and  $ 0 $ 12,800

4% of line 38

12,800 17,650 $ 512 plus 4.5% of the excess over $12,800

17,650 20,900 730 plus 5.25% " " " " 17,650

20,900 107,650 901 plus 5.5% " " " " 20,900

107,650 269,300 5,672 plus 6% " " " " 107,650

269,300 1,616,450 15,371 plus 6.85% " " " " 269,300

1,616,450 5,000,000 107,651 plus 9.65% " " " " 1,616,450

5,000,000 25,000,000 434,163 plus 10.3% " " " " 5,000,000 25,000,000 ....................... 2,494,163 plus 10.9% " " " " 25,000,000 If line 38 is: over

but not over The tax is: Head of household – filing status 