New York State Income Tax: Rates and Who Pays in 2022-2023

You don't necessarily have to live in New York to pay New York state tax.
Tina Orem
By Tina Orem 
Edited by Chris Hutchison Reviewed by Lei Han

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New York state income tax rates are 4%, 4.5%, 5.25%, 5.85%, 6.25%, 6.85%, 9.65%, 10.3% and 10.9%. New York state income tax brackets and income tax rates depend on taxable income and filing status. Residency status also determines what’s taxable.

New York City and Yonkers have their own local income tax on top of the state tax. New York City income tax rates are 3.078%, 3.762%, 3.819% and 3.876%.

New York state income tax rates and tax brackets

(for taxes due in April 2023)

Single and married filing separately

Tax rate

Taxable income bracket

Tax owed

4%

$0 to $8,500.

4% of taxable income.

4.5%

$8,501 to $11,700.

$340 plus 4.5% of the amount over $8,500.

5.25%

$11,701 to $13,900.

$484 plus 5.25% of the amount over $11,700.

5.85%

$13,901 to $80,650.

$600 plus 5.85% of the amount over $13,900.

6.25%

$80,651 to $215,400.

$4,504 plus 6.25% of the amount over $80,650.

6.85%

$215,401 to $1,077,550.

$12,926 plus 6.85% of the amount over $215,400.

9.65%

$1,077,551 to $5,000,000.

$71,984 plus 9.65% of the amount over $1,077,550.

10.30%

$5,000,001 to $25,000,000.

$450,500 plus 10.30% of the amount over $5,000,000.

10.90%

$25,000,001 and over.

$2,510,500 plus 10.90% of the amount over $25,000,000.

Married filing jointly or qualifying widow(er)

Tax rate

Taxable income bracket

Tax owed

4%

$0 to $17,150.

4% of taxable income.

4.5%

$17,151 to $23,600.

$686 plus 4.5% of the amount over $17,150.

5.25%

$23,601 to $27,900.

$976 plus 5.25% of the amount over $23,600.

5.85%

$27,901 to $161,550.

$1,202 plus 5.85% of the amount over $27,900.

6.25%

$161,551 to $323,200.

$9,021 plus 6.25% of the amount over $161,550.

6.85%

$323,201 to $2,155,350.

$19,124 plus 6.85% of the amount over $323,200.

9.65%

$2,155,351 to $5,000,000.

$144,626 plus 9.65% of the amount over $2,155,350.

10.30%

$5,000,001 to $25,000,000.

$419,135 plus 10.30% of the amount over $5,000,000.

10.90%

$25,000,001 and over.

$2,479,135 plus 10.90% of the amount over $25,000,000.

Head of household

Tax rate

Taxable income bracket

Tax owed

4%

$0 to $12,800.

4% of taxable income.

4.5%

$12,801 to $17,650.

$512 plus 4.5% of the amount over $12,800.

5.25%

$17,651 to $20,900.

$730 plus 5.25% of the amount over $17,650.

5.85%

$20,901 to $107,650.

$901 plus 5.85% of the amount over $20,900.

6.25%

$107,651 to $269,300.

$5,976 plus 6.25% of the amount over $107,650.

6.85%

$269,301 to $1,616,450.

$16,079 plus 6.85% of the amount over $269,300.

9.65%

$1,616,451 to $5,000,000.

$108,359 plus 9.65% of the amount over $1,616,450.

10.30%

$5,000,001 to $25,000,000.

$434,871 plus 10.30% of the amount over $5,000,000.

10.90%

$25,000,001 and over.

$2,494,871 plus 10.90% of the amount over $25,000,000.

Source: New York State Department of Taxation and Finance

New York State Department of Taxation and Finance. Instructions for Form IT-201.

Note: Taxpayers who have an adjusted gross income of over $107,650 should compute their taxes using the NYS tax computation worksheets available on the New York State Department of Taxation and Finance website.

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Do I have to pay New York state income tax?

Generally, you have to file a New York state tax return if:

If you’re not a resident of New York but your primary workplace is there, your days telecommuting are still considered days worked in New York unless your employer established an office at your telecommuting location. Generally, you will continue to owe New York State income tax on income earned while telecommuting.

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Am I a resident for New York state income tax purposes?

There are three types of residency statuses when it comes to New York state tax. They determine what portion of your income the state will tax.

If your New York residency type is ...

… New York taxes this part of your income

Resident

All income from all sources inside and outside New York

Part-year resident

All income received while a resident, plus income from New York sources while a nonresident

Nonresident

Income from New York sources if your adjusted gross income is higher than your New York standard deduction

Resident status rules

In general, you’re a resident of New York for tax purposes if your permanent home is there (your “domicile”), or if you leased or owned a place there (a “place of abode”) and spent 184 days or more in New York state during the tax year.

  • New York considers your permanent home the place you intend to return to after things like vacations, business trips, military assignments or the end of a college semester.

  • There are special rules for people who were in a foreign country for at least 450 of 548 consecutive days. (You can see the rules here for how New York determines residency status.)

  • Where you vote, where your driver’s license and registration are issued or where your will is are not primary factors in establishing domicile. It’s more about where your stuff is and where you spend your time.

You file Form IT-201. You may have extra paperwork if you live in New York City or Yonkers, since those cities assess local income tax on top of state tax.

Part-year resident status rules

Generally, you’re a part-year resident of New York if you were a nonresident for some of the tax year. This is often the case for people who moved to New York from another state or left New York for another state in the middle of the year.

  • If you’re a part-year resident, you pay New York state tax on all income you received during the part of the tax year you were a resident of New York, plus on income from New York sources while you were a nonresident.

You file Form IT-203. You may have extra paperwork if you were living in New York City or Yonkers, since those cities assess local income tax on top of state tax.

Nonresident status rules

Nonresidents still may have to pay New York state tax on income they receive from New York sources. This means you may need to file a New York state tax return even if you live in another state but made money from:

  • Services performed in New York.

  • Rent from real estate you own in New York.

  • The sale or transfer of real estate in New York.

  • Income from a New York business, trade or profession.

  • Lottery winnings in the state if over $5,000.

If these apply to you, you would file Form IT-203.

6 things to know about New York state income tax

  1. New York’s tax-filing deadline generally follows the federal tax deadline.

  2. Paid tax software will handle your state tax return (though sometimes for an extra fee). If you're eligible, some Free File programs also handle state returns.

  3. Wondering where your New York state income tax refund is? Good news: You can check the status of your state tax refund online.

  4. New York is particular about the terms “place of abode” and “domicile.” In general, a “place of abode” is any dwelling; a “domicile” is your primary residence, and you can have only one.

  5. If you can’t afford your tax bill and owe $20,000 or less, New York offers payment plans. Typically, you get three years to pay your bill.

  6. You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.

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