New York State Income Tax Brackets: Tax Year 2025 Rate Schedule

These three tables copy the New York State tax rate schedule from the 2025 Form IT-201-I instructions, page 33. They are for tax year 2025 and for full-year residents. The form calls taxable income “line 38”. Read a row this way: if taxable income is over the first amount but not over the second, the tax is the “plus” amount shown in that row, plus the row’s rate times the part of taxable income over the row’s first amount.

Not on the Tax Department’s site when we checked. On November 7, 2026 the tax.ny.gov “Tax rates and tables” page listed tax years 2022 to 2025 and no 2026 entry, and its own update line read November 18, 2025. The Tax Department’s schedule is the source for this page, so it shows no 2026 rates. This page adds a 2026 table only after the Tax Department publishes one.

New York lets a filer take either the New York standard deduction or the New York itemized deduction (Form IT-196). The standard deduction depends on filing status. Item C on Form IT-201 asks whether you can be claimed as a dependent on another taxpayer’s federal return, which is why a single filer has two amounts. Each dependent adds a New York exemption of $1,000.

New York does not use the federal brackets. Form IT-201 starts from federal income and adjustments, applies New York additions and subtractions, then subtracts the New York standard or itemized deduction and the dependent exemption amount. The schedule above is applied to the result, New York taxable income. The federal rates are on the tax brackets 2026 and 2027 pages.

If New York adjusted gross income (line 33) is more than $107,650, the instructions send you from the schedule to tax computation worksheets (starting on page 34). Those worksheets use a “Recapture Base amount”, an “Incremental Benefit amount” and a $50,000 step (“enter the lesser of line 6 or $50,000”), so the schedule alone does not give the tax above that income. For New York adjusted gross income of more than $25,000,000, worksheet 6 multiplies taxable income by 10.9%.

Residents of New York City and Yonkers owe local income tax in addition to the State tax. The 2025 Form IT-201-I has a New York City tax rate schedule on page 40 and a line for the Yonkers resident income tax surcharge (line 55). This page does not list those local rates; see the instructions on tax.ny.gov.

Each row’s “plus” amount is the schedule’s tax on the income below that row. For a single filer the row that starts at $80,650 prints $4,271, so the schedule gives $4,271 for taxable income of exactly $80,650. For income inside a row, the tax is that row’s “plus” amount plus the row’s rate times the dollars over the row’s first amount. This is for New York adjusted gross income of $107,650 or less, where the worksheets above do not apply.

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• 2027 federal tax brackets
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Every source was read live: we downloaded each file from the agency's website on November 7, 2026, with no archive copy. The tables above are copied from these documents and checked against saved excerpts.

• New York State Department of Taxation and Finance: Form IT-201-I, Instructions for Form IT-201 (2025) (tax year 2025)
• New York State Department of Taxation and Finance: Tax rates and tables

For the federal rates, see the 2026 tax brackets and 2027 tax brackets.