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 to compute your New York State tax.
Married filing jointly and qualifying surviving spouse—filing status ② and ⑤ If line 38 is: The tax is: over but not over $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% of the excess over 23,600 27,900 161,550 1,202 plus 5.5% of the excess over 27,900 161,550 323,200 8,553 plus 6% of the excess over 161,550 323,200 2,155,350 18,252 plus 6.85% of the excess over 323,200 2,155,350 5,000,000 143,754 plus 9.65% of the excess over 2,155,350 5,000,000 25,000,000 418,263 plus 10.3% of the excess over 5,000,000 25,000,000 ---- 2,478,263 plus 10.9% of the excess over 25,000,000
Single and married filing separately—filing status ① and ③ If line 38 is: The tax is: over but not over $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% of the excess over 11,700 13,900 80,650 600 plus 5.5% of the excess over 13,900 80,650 215,400 4,271 plus 6% of the excess over 80,650 215,400 1,077,550 12,356 plus 6.85% of the excess over 215,400 1,077,550 5,000,000 71,413 plus 9.65% of the excess over 1,077,550 5,000,000 25,000,000 449,929 plus 10.3% of the excess over 5,000,000 25,000,000 ---- 2,509,929 plus 10.9% of the excess over 25,000,000
Head of household—filing status ④ If line 38 is: The tax is: over but not over $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% of the excess over 17,650 20,900 107,650 901 plus 5.5% of the excess over 20,900 107,650 269,300 5,672 plus 6% of the excess over 107,650 269,300 1,616,450 15,371 plus 6.85% of the excess over 269,300 1,616,450 5,000,000 107,651 plus 9.65% of the excess over 1,616,450 5,000,000 25,000,000 434,163 plus 10.3% of the excess over 5,000,000 25,000,000 ---- 2,494,163 plus 10.9% of the excess over 25,000,000