How this calculator works
The calculator starts with your gross salary and subtracts pre-tax deductions: traditional 401(k) or 403(b) contributions and health premiums paid through a cafeteria plan.
Federal income tax uses the 2026 brackets and standard deduction ($16,100 single, $32,200 married filing jointly). Social Security is 6.2% of wages up to $184,500, and Medicare is 1.45% of all wages plus 0.9% on wages above $200,000. Traditional 401(k) contributions lower income tax but not Social Security or Medicare; cafeteria-plan health premiums lower both.
New York taxable income is your income after those deductions minus New York’s own standard deduction, which is much smaller than the federal one: $8,000 single, $16,050 married filing jointly. For 2026 the state cut its five lowest rates by 0.1 point, so the brackets run 3.9%, 4.4%, 5.15%, 5.4% and 5.9%, then 6.85% and higher for very large incomes.
New York City tax uses the same taxable income with four brackets: 3.078% on the first $12,000, 3.762% up to $25,000, 3.819% up to $50,000 and 3.876% above that (married couples: $21,600, $45,000 and $90,000). Only people who live in the five boroughs pay it; commuters do not.
For Yonkers residents, the surcharge is 16.75% of the state tax. If you live elsewhere in New York but work in Yonkers, the nonresident earnings tax is 0.5% of the wages you earn in the city, so enter the share of your workdays spent there.
Above $107,650 of New York adjusted gross income, the state gradually takes back the benefit of its lower brackets. The calculator does not model that recapture and warns you when it applies.
Worked example
Single, Brooklyn resident, $75,000 salary, paid every two weeks, 5% to a 401(k)
- The 401(k) contribution is $3,750, leaving $71,250 of income for tax purposes. Federal tax, Social Security and Medicare come to about $12,583.
- New York taxable income: $71,250 − $8,000 = $63,250.
- State tax: $331.50 + $140.80 + $113.30 + $2,664.90 = about $3,251.
- City tax: $369.36 + $489.06 + $954.75 + $513.57 = about $2,327.
- Take-home pay is about $53,090 a year, or $2,041.93 per paycheck. In Yonkers the local line would be $544 (16.75% of $3,251) instead of $2,327.
Questions people ask
Do I pay NYC income tax if I work in Manhattan but live in New Jersey?
No. The city income tax applies only to residents of the five boroughs; the commuter tax on nonresidents ended in 1999. You do file a New York State nonresident return (IT-203) on wages earned in New York, and New Jersey generally gives you a credit for that tax.
Do Long Island or Westchester residents pay NYC tax?
No. Nassau, Suffolk and Westchester residents pay New York State tax only, even if they work in the city. Yonkers, in Westchester County, is the one exception with its own resident surcharge.
Why is New York’s standard deduction so much lower than the federal one?
New York sets its own standard deduction, $8,000 for single filers and $16,050 for married couples filing jointly, and it is not tied to the federal amount. That is why New York taxable income is usually several thousand dollars higher than federal taxable income.
What else comes out of a New York paycheck?
Most employers also deduct New York disability insurance (0.5% of wages, capped at $0.60 a week) and Paid Family Leave. Neither is included here, so your actual paycheck may be slightly lower.
Sources
- IRS, IR-2025-103: tax year 2026 inflation adjustments (Rev. Proc. 2025-32)
- Social Security Administration, 2026 fact sheet
- NYS Tax Department, NYS-50-T-NYS (1/26): New York State withholding tables and rate schedules
- NYS Tax Department, NYS-50-T-NYC (1/26): New York City withholding tables
- NYS Tax Department, NYS-50-T-Y (1/26): Yonkers withholding tables
Last reviewed October 2, 2026