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Page 40 of 41 IT-201-I (2025) How to calculate your 2025 New York City tax Use the table below to determine the correct method to calculate your 2025 New York City tax. If your: Then use the: NYC taxable income is less than $65,000 (line 47) NYC tax table NYC taxable income is $65,000 or more (line 47) NYC tax rate schedule $ 0 $ 21,600

3.078% of line 47

21,600 45,000 $ 665 plus 3.762% of the excess over $ 21,600 45,000 90,000. 1,545 plus 3.819% '' '' '' '' 45,000 90,000 ........................ 3,264 plus 3.876% '' '' '' '' 90,000 If line 47 is: over

but not over The tax is: Married filing jointly and qualifying surviving spouse – filing status  and  $ 0 $ 12,000

3.078% of line 47

12,000 25,000 $ 369 plus 3.762% of the excess over $ 12,000 25,000 50,000. 858 plus 3.819% '' '' '' '' 25,000 50,000 ........................ 1,813 plus 3.876% '' '' '' '' 50,000 If line 47 is: over

but not over The tax is: Single and married filing separately – filing status  and 

$ 0 $ 14,400

3.078% of line 47

14,400 30,000 $ 443 plus 3.762% of the excess over $ 14,400 30,000 60,000. 1,030 plus 3.819% '' '' '' '' 30,000 60,000 ........................ 2,176 plus 3.876% '' '' '' '' 60,000 If line 47 is: over

but not over The tax is: Head of household – filing status  New York City tax rate schedule