NYC Income Tax Calculator

Estimate your combined New York State and New York City resident income tax. NYC residents pay both: NY State tax (4% to 10.9%, nine brackets) plus a separate NYC resident tax (3.078% to 3.876%) that non-residents working in the city don’t owe. Enter your NY taxable income (after deductions) to see both taxes broken out.

Buying or selling real estate? See our Capital Gains Tax Calculator, or all our calculators.

Your Income

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Combined NY State + NYC Tax
$0
Effective Combined Rate: 0%
Tax Breakdown
ItemAmount
NY State Tax$0
NY State Top Marginal Bracket
NYC Resident Tax$0
NYC Top Marginal Bracket
Combined Tax$0

Glossary

Why Do NYC Residents Pay Two Income Taxes?

New York City is one of the few U.S. cities that levies its own resident income tax on top of the state tax. It’s collected on the same NY State return (Form IT-201) as a separate line item, not a separate filing — but it’s a real, additional tax that only the five boroughs’ residents owe.

Do NYC Commuters Pay NYC Income Tax?

No. Only NYC residents owe the city resident tax. Someone who works in Manhattan but lives in New Jersey, Long Island, or Westchester pays NY State tax on NY-source income but not NYC resident tax (commuters instead may be subject to a small MTA-related surcharge on employers, not employees).

Are These Tax Brackets Marginal?

Yes. Like federal tax, both NY State and NYC brackets are marginal: each rate only applies to the slice of income within that bracket, not your entire income. Your “top marginal bracket” is the rate on your last dollar earned, not your effective (average) rate — which is always lower.

Does This Include Federal Tax?

No. This calculator covers NY State and NYC resident tax only. Federal income tax is a separate calculation on top of these — a NYC resident’s total income tax burden is federal plus NY State plus NYC combined.

Disclaimer: NestApple’s NYC Income Tax Calculator uses New York State and New York City resident tax brackets for the 2025 tax year (NY State Form IT-201 instructions and NYC resident tax tables). It covers Single/Married Filing Separately and Married Filing Jointly only, does not include Head of Household brackets, federal tax, deductions, or credits, and rates change periodically. Consult your accountant for your exact liability. NestApple is a licensed real estate broker and professional service provider.