New York City tax rate schedule

Married filing jointly and qualifying surviving spouse—filing status ② and ⑤ If line 47 is: The tax is: over but not over $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% of the excess over 45,000 90,000 ---- 3,264 plus 3.876% of the excess over 90,000

Single and married filing separately—filing status ① and ③ If line 47 is: The tax is: over but not over $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% of the excess over 25,000 50,000 ---- 1,813 plus 3.876% of the excess over 50,000

Head of household—filing status ④ If line 47 is: The tax is: over but not over $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% of the excess over 30,000 60,000 ---- 2,176 plus 3.876% of the excess over 60,000