New York Income Tax Guide for 2025
Overview
New York uses a progressive income tax system with rates ranging from 4% to 10.9%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $8,000 for single filers and dependent exemptions of $1,000.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $8,499 | 4% |
| $8,500 - $11,699 | 4.5% |
| $11,700 - $13,899 | 5.25% |
| $13,900 - $80,649 | 5.5% |
| $80,650 - $215,399 | 6% |
| $215,400 - $1,077,549 | 6.85% |
| $1,077,550 - $4,999,999 | 9.65% |
| $5,000,000 - $24,999,999 | 10.3% |
| $25,000,000+ | 10.9% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $17,149 | 4% |
| $17,150 - $23,599 | 4.5% |
| $23,600 - $27,899 | 5.25% |
| $27,900 - $161,549 | 5.5% |
| $161,550 - $323,199 | 6% |
| $323,200 - $2,155,349 | 6.85% |
| $2,155,350 - $4,999,999 | 9.65% |
| $5,000,000 - $24,999,999 | 10.3% |
| $25,000,000+ | 10.9% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $8,000 |
| Standard Deduction (Married Filing Jointly) | $16,050 |
| Dependent Exemption | $1,000 |
Additional Information
- Bracket thresholds, standard deduction and $1,000 dependent exemption are not inflation-indexed
- Rates on the first five brackets were reduced by 0.1 percentage point beginning with tax year 2026; the 2025 rates shown here are unchanged from 2024
- Tax-benefit recapture applies for New York adjusted gross income over $107,650 (not modeled)
- NYC residents pay additional city tax
Charts
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Sources
The 2025 figures for New York on this page were compiled from the following official government publications:
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