💡 Select your city above — local tax now supported. Bonus state-tax and local-tax figures are marginal-bracket estimates, not necessarily any special supplemental rate your state or city may apply to bonus payments specifically.
Calculating a regular paycheck? Try our New York paycheck calculator →
How Bonuses Are Taxed in New York (2026)
A bonus paid on a separate check in New York has a flat 22% federal tax withheld (37% on cumulative supplemental wages over $1,000,000 in a year), 7.65% FICA, and a flat 11.7% New York state supplemental rate (percentage method). Withholding is not a higher tax rate — it is just how much your employer holds back up front; your actual tax on the bonus is settled when you file, and any over-withholding comes back as refund.
| Component | Rate on the bonus |
|---|---|
| Federal income tax (supplemental, percentage method) | 22% flat · 37% above $1,000,000/yr |
| Social Security | 6.2% (up to $184,500 of total wages) |
| Medicare | 1.45% · +0.9% above $200,000 |
| New York state tax | 11.7% flat (percentage method) |
Some employers instead use the aggregate method — adding the bonus to your regular paycheck and withholding as if that were every check — which can withhold more or less than the flat 22%. The calculator above uses the flat-rate (percentage) method.
New York Bonus Take-Home by Amount (2026)
Flat-rate (percentage) method, single filer, bonus paid separately on top of a $65,000 salary. Enter your own numbers in the calculator above — this table is a starting point.
| Bonus | Federal (22%) | FICA | New York tax | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $54 | $645 |
| $2,500 | $550 | $191 | $135 | $1,613 |
| $5,000 | $1,100 | $383 | $270 | $3,226 |
| $10,000 | $2,200 | $765 | $540 | $6,452 |
| $15,000 | $3,300 | $1,148 | $810 | $9,678 |
| $25,000 | $5,500 | $1,913 | $1,357 | $16,123 |
How New York Paycheck Tax Is Calculated (2026)
Source: New York State Department of Taxation and Finance| Taxable income bracket | Rate |
|---|---|
| $0 – $8,500 | 3.90% |
| $8,500 – $11,700 | 4.40% |
| $11,700 – $13,900 | 5.15% |
| $13,900 – $80,650 | 5.40% |
| $80,650 – $215,400 | 5.90% |
| $215,400 – $1,077,550 | 6.85% |
| $1,077,550 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.30% |
| $25,000,000 – + | 10.90% |
Standard deduction (single): $8,000, subtracted from gross income before applying brackets.
New York Paid Family Leave (PFL): 0.432% of wages, capped at $411.91/year. Mandatory employee payroll deduction, 0.432% of wages in 2026, capped at $411.91/year. Funds paid family leave benefits — separate from income tax.
Federal Tax & FICA (shared across all states)
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Federal brackets (all filing statuses) | 10% / 12% / 22% / 24% / 32% / 35% / 37% |
|---|---|
| Social Security | 6.2% up to $184,500 wage base |
| Medicare | 1.45% on all wages, +0.9% above $200,000 single/HoH, $250,000 MFJ |
⚠️ New York's married-filing-jointly and head-of-household state brackets have not yet been independently verified against the primary source above — this calculator uses New York's single-filer brackets as an estimate when those statuses are selected.
Guideline version 2026-NY-v2 · Last verified 2026-08-18
New York Bonus Tax FAQ
How much are bonuses taxed in NY?
New York withholds a flat 11.70% state supplemental rate on a separately-paid bonus, plus the flat 22% federal supplemental rate (37% above $1,000,000/year) and 7.65% FICA. New York City residents have an additional city supplemental rate of about 4.25% on top. Combined NYC withholding on a bonus can exceed 43%.
What is the New York bonus tax rate for 2026?
11.70% New York State + 22% federal + 6.2% Social Security + 1.45% Medicare, plus roughly 4.25% for New York City residents. Yonkers residents add a surcharge on the state tax.
Why is my NY bonus withholding so high - is it refundable?
New York's 11.70% supplemental rate is above most filers' true marginal New York rate (which tops out at 10.90%), and the 22% federal is often above your bracket, so a chunk of the withholding typically returns as refund when you file.
Methodology & Source
New York state tax figures sourced from New York State Department of Taxation and Finance (https://www.tax.ny.gov/), citing N.Y. Tax Law § 601 — FY2026 budget cut the bottom five bracket rates 0.1 point starting tax year 2026 (4%→3.9%, 4.5%→4.4%, 5.25%→5.15%, 5.5%→5.4%, 6%→5.9%). Thresholds below are the single-filer schedule — previously this file incorrectly used married-filing-jointly thresholds.. Federal brackets, standard deductions (single/MFJ/HoH), and FICA constants sourced from the IRS (Revenue Procedure 2025-32; married-filing-jointly Additional Medicare threshold of $250,000 is a separate, unindexed statutory figure). New York's married-filing-jointly and head-of-household figures are not yet independently verified and currently fall back to single-filer brackets — see the caveat in the formula section above.
Local tax figures sourced from NYS Department of Taxation and Finance (IT-201 instructions) / City of Yonkers Code, Article IX. NYC resident brackets cross-checked against two independent secondary sources 2026-07-29; Yonkers 16.75% resident surcharge (of net NY state tax) is a long-standing, unindexed statutory figure, cross-checked against a second secondary source the same day.
Bonus federal withholding uses the flat supplemental-wage rate (22%, 37% above $1,000,000 cumulative supplemental wages/year), per IRS Publication 15 (Circular E), Employer's Tax Guide, 2026 edition — the alternative "aggregate method" is not modeled. New York's 11.7% state supplemental withholding rate cited on this page is from the New York State Department of Taxation and Finance employer withholding guide and is a withholding figure, not a separate income-tax rate — the calculator estimates the state tax on the bonus from your marginal bracket, which is what actually determines your liability.
This is an estimate based on standard single-filer federal, FICA, NY state tax, and NY PFL calculations. Actual withholding may differ based on your W-4/IT-2104 elections, pre-tax deductions, NYC/Yonkers tax, and other factors.
Pre-tax deductions assumption: HSA and health insurance premium contributions are assumed to also reduce the New York Paid Family Leave (PFL) wage base, consistent with their FICA wage treatment. This is a reasonable default, not independently verified against New York's specific New York Paid Family Leave (PFL) statute.
Guideline version: 2026-NY-v2 · Effective: 2026-01-01 · Last verified: 2026-08-18