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New York Paycheck Calculator FAQ
What are New York's state income tax brackets for 2026?
New York has 9 brackets for single filers, from 4% on income up to $17,150 to 10.9% above $25,000,000. The FY2026 budget cut the bottom five bracket rates by 0.1 point.
Does this calculator include New York City tax?
Yes — select New York City resident (or Yonkers resident) from the local tax dropdown to include it. NYC resident tax uses 4 brackets from 3.078% to 3.876%; Yonkers resident tax is a 16.75% surcharge on your net NY state tax. Yonkers non-resident earnings tax and the MCTMT (for self-employment income) are not modeled.
What is New York Paid Family Leave (PFL)?
A mandatory employee payroll deduction — 0.432% of wages in 2026, capped at $411.91/year — that funds paid leave benefits. It is separate from income tax.
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. 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.
Self-employment tax uses the statutory 15.3% rate (12.4% Social Security + 2.9% Medicare) on 92.35% of net self-employment income, with half of the SE tax deducted from federal taxable income above-the-line — per IRS Schedule SE (Form 1040) instructions, IRC §1401 and §164(f), 2026 edition. The 20% Qualified Business Income deduction (IRC §199A) is not modeled — it phases out by income and business type and is too state/entity-dependent to compute generically. This assumes the self-employment income is your only earnings for the year; if you also have W-2 wages, the Social Security wage-base cap and Additional Medicare threshold are actually based on your combined earnings, so this will overstate SE tax if you have significant wage income too.
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-v1 · Effective: 2026-01-01 · Last verified: 2026-07-26