New York Paycheck Calculator (2026)

Last updated: 2026-10-07 · New York figures checked against official sources on 2026-10-07

New York withholds 3.9% – 10.9% state income tax in 2026 using its own formula and your Form IT-2104, plus local income taxes in some cities or counties; employees also pay Paid Family Leave, Disability benefits (DBL) employee share. On a $50,000 salary paid every two weeks, a single employee keeps about $1,537.39 per check: $146.92 federal, $147.11 Social Security and Medicare, $82.15 New York income tax and $9.51 in state premiums come out of $1,923.08.

Net pay $1,537.39 of $1,923.08Breakdown ↓

Pay

Pay frequency

Annual salary

Bonus / commission this check

Federal method for bonus

Cash tips reported

Taxed through payroll; not paid in the check.

Federal W-4

Form W-4 on file

Step 1(c) filing status

Step 2(c) box checked (two jobs in the household)

Step 3 credits/yr

4(a) other income/yr

4(b) deductions/yr

4(c) extra per check

Claimed exemption from federal withholdingNonresident alien employee (adds the Pub. 15-T table amount to wages for withholding)

Don't know your W-4 numbers? Use the W-4 helper.

State & local

New York

Other states

From your Form IT-2104:

IT-2104 status

IT-2104 line 1 allowances

Only a federal W-4 on file? Employers may use 0.

IT-2104 line 2 NYC allowances

Used only for the New York City tax.

Extra per check

Exempt from state withholding

Local income tax

Deductions (per paycheck)

No deductions. Add retirement, health premiums, HSA or after-tax items below.

Year-to-date, employer size and gross-up

YTD Social Security wages before this check

For the $184,500 wage base and the $200,000 Additional Medicare threshold.

Employees at the company

Sets state paid-leave shares (e.g. DE, CO, ME).

Gross-up: net pay wanted per check

Enter a take-home amount to solve for gross pay.

Your inputs are saved in this browser only.

Paycheck breakdown · 2026 · New York

Net pay (biweekly)

$1,537.39

80% of $1,923.08 gross

Year (every check like this)

$39,972

$3,331 a month

Take-home 80%Federal 8%FICA 8%State & local 5%

Item	This check	Year
Salary	$1,923.08	$50,000
Gross pay	$1,923.08	$50,000
− Federal income tax	−$146.92	−$3,820
− Social Security (6.2%)	−$119.23	−$3,100
− Medicare (1.45%)	−$27.88	−$725
− New York income taxState formula	−$82.15	−$2,136
− Paid Family Leave (0.43%) Capped at $411.91 for 2026 ($451.81 in 2027).	−$8.31
− Disability benefits (DBL) employee share (0.5%) Employers may collect 0.5% of wages up to $0.60 a week; the employer pays the rest of the DBL premium.	−$1.20
Net pay	$1,537.39	$39,972

Year total for state programs (with their wage caps): $247.

How federal withholding was figured (Pub. 15-T Worksheet 1A)

1a	Taxable wages this pay period	$1,923.08
1b	Pay periods per year	26
1c	Annualized wages	$50,000.08
1d	Step 4(a) other income	$0.00
1f	Step 4(b) deductions	$0.00
1g	Standard adjustment ($12,900 MFJ / $8,600 other)	$8,600.00
2a	Adjusted Annual Wage Amount	$41,400.08
2b–2d	Row: at least $19,900 → $1,240.00 + 12% of the excess (standard single schedule)
2g	Annual tentative withholding	$3,820.01
2h	÷ pay periods	$146.92
3b	Step 3 credits per period	−$0.00
4a	Extra withholding (Step 4(c))	$0.00
4b	Federal income tax to withhold	$146.92

How New York withholding was figured

NYS-50-T-NYS (1/26) exact calculation method, annual

Annualized state wages ($1,923.08 × 26)	$50,000.08
Deduction allowance + 0 allowance(s) × $1,000	−$7,400.00
Net wages	$42,600.08
Method II: $586.00 + 5.4% over $13,900.00	$2,135.80
Annual withholding ÷ 26 pay periods	$82.15

New York's withholding tables build in the high-income benefit recapture, so their bracket rates differ from the statutory schedule.

What the employer pays on top

Social Security match (6.2%)	$119.23
Medicare match (1.45%)	$27.88
FUTA (0.6% of the first $7,000)	$11.54
Federal employer taxes this check	$158.65

Plus state unemployment, paid-leave employer shares and workers' comp — payroll cost calculator has every state's 2026 rates.

New York take-home pay examples (2026)

Paid biweekly, 2026 W-4 with only the filing status, no pre-tax deductions or local tax; New York certificate — single: IT-2104 status: Single or head of household; IT-2104 line 1 allowances: 0; IT-2104 line 2 NYC allowances: 0; married: IT-2104 status: Married; IT-2104 line 1 allowances: 0; IT-2104 line 2 NYC allowances: 0. Computed with the same engine as the calculator.

Salary · filing status	Gross / check	Federal	Soc. Sec. + Medicare	New York tax	State premiums	Net / check	Net / year
$50,000 · single	$1,923.08	$146.92	$147.11	$82.15	$9.51	$1,537.39	$39,972
$50,000 · married, one income	$1,923.08	$68.46	$147.11	$81.00	$9.51	$1,617.00	$42,042
$100,000 · single	$3,846.15	$506.54	$294.23	$188.27	$17.82	$2,839.29	$73,842
$100,000 · married, one income	$3,846.15	$293.85	$294.23	$187.02	$17.82	$3,053.23	$79,404

New York income tax rates for 2026

2026: Chapter 59 of the Laws of 2025 (FY2026 budget), Part A, cut the rates on the five lowest NYS brackets by 0.10 point for tax year 2026: 4.00%->3.90%, 4.50%->4.40%, 5.25%->5.15%, 5.50%->5.40%, 6.00%->5.90% (bracket thresholds unchanged; 6.85%/9.65%/10.30%/10.90% unchanged) - Tax Law §601(a)-(c)(vii) vs (vi). A further 0.10-point cut to 3.80%/4.30%/5.05%/5.30%/5.80% is legislated for tax years 2027-2032 (§601 (viii)). The 9.65%/10.30%/10.90% top rates are extended through tax year 2032 (for single filers the (ix) schedule for years after 2032 reverts to 8.82% over $1,077,550). Recapture amounts for 2026 are in new §601(d-5). NYS and Yonkers withholding tables were revised effective for payrolls on/after Jan 1, 2026 (NYS-50-T-NYS and NYS-50-T-Y (1/26)); NYC withholding tables did not change. Empire State child credit for children 4-16 rises from $330 (2025) to $500 (2026-2027). Self-employed MCTMT threshold rises from $50,000 to $150,000 for 2026 (Part VV).

Single / married filing separately

Taxable income	Rate
$0 – $8,500	3.9%
$8,500 – $11,700	4.4%
$11,700 – $13,900	5.15%
$13,900 – $80,650	5.4%
$80,650 – $215,400	5.9%
$215,400 – $1,077,550	6.85%
$1,077,550 – $5,000,000	9.65%
$5,000,000 – $25,000,000	10.3%
Over $25,000,000	10.9%

Married filing jointly

Taxable income	Rate
$0 – $17,150	3.9%
$17,150 – $23,600	4.4%
$23,600 – $27,900	5.15%
$27,900 – $161,550	5.4%
$161,550 – $323,200	5.9%
$323,200 – $2,155,350	6.85%
$2,155,350 – $5,000,000	9.65%
$5,000,000 – $25,000,000	10.3%
Over $25,000,000	10.9%

Head of household

Taxable income	Rate
$0 – $12,800	3.9%
$12,800 – $17,650	4.4%
$17,650 – $20,900	5.15%
$20,900 – $107,650	5.4%
$107,650 – $269,300	5.9%
$269,300 – $1,616,450	6.85%
$1,616,450 – $5,000,000	9.65%
$5,000,000 – $25,000,000	10.3%
Over $25,000,000	10.9%

Standard deduction: $8,000 single · $16,050 married jointly · $11,200 head of household
Personal exemption: $0 / $1,000 per dependent deduction

Credits, phase-outs and other New York rules

2026 rate schedules: Tax Law §601(a)(1)(vii) [MFJ/qualifying surviving spouse], (b)(1)(vii) [head of household], (c)(1)(vii) [single, married filing separately, estates/trusts] 'for taxable years beginning after 2025 and before 2027'; reproduced in IT-2105-I (2026) p.10. Statutory base amounts (single): $332 at $8,500; $473 at $11,700; $586 at $13,900; $4,191 at $80,650; $12,141 at $215,400; $71,198 at $1,077,550; $449,714 at $5,000,000; $2,509,714 at $25,000,000. MFJ: $669 at $17,150; $953 at $23,600; $1,174 at $27,900; $8,391 at $161,550; $17,928 at $323,200; $143,430 at $2,155,350; $417,939 at $5,000,000; $2,477,939 at $25,000,000. HOH: $499 at $12,800; $712 at $17,650; $879 at $20,900; $5,564 at $107,650; $15,101 at $269,300; $107,381 at $1,616,450; $433,894 at $5,000,000; $2,493,894 at $25,000,000.
Married filing separately uses the single schedule (Tax Law §601(c); IT-2105-I p.10 'Single and married filing separately'). Qualifying surviving spouse uses the MFJ schedule and the $16,050 standard deduction.
Standard deduction 2026 (IT-2105-I (2026) p.2): single $8,000; single who can be claimed as a dependent $3,100; MFJ $16,050; MFS $8,000; HOH $11,200; qualifying surviving spouse $16,050. Same amounts as tax year 2025 (IT-201-I (2025) standard deduction table).
No personal exemption for the taxpayer or spouse; $1,000 per dependent (IT-2105-I (2026) p.3, line 4).
Starting point is federal AGI with NY modifications (NYAGI). NY adds back public-employee IRC 414(h) retirement contributions (IT-201 line 21) and, for employees of NYC and certain NYC public employers, amounts deducted under the NYC IRC 125 flexible benefits program (IT-225 addition A-101). 401(k), 403(b) and 457 deferrals are NOT added back (IT-201-I (2025) p.8, line 21).
TAX BENEFIT RECAPTURE ('supplemental tax', Tax Law §601(d-5), applicable to tax year 2026 only; computed via IT-2105-I (2026) Tax computation worksheets 1-16, pp.3-7). Applies only when NYAGI > $107,650. phase = min(applicable amount, $50,000) / $50,000, rounded to 4 decimals. 'table tax' = tax from the rate schedule on taxable income (TI).
Recapture MFJ/QSS: (1) TI <= $161,550: tax = tableTax + (5.40% x TI - tableTax) x phase(NYAGI - $107,650) [if NYAGI >= $157,650 tax = 5.40% x TI]; (2) TI $161,550-$323,200: tableTax + $333 + $807 x phase(NYAGI - $161,550); (3) TI $323,200-$2,155,350: tableTax + $1,140 + $3,071 x phase(NYAGI - $323,200); (4) TI $2,155,350-$5,000,000: tableTax + $4,211 + $60,350 x phase(NYAGI - $2,155,350); (5) TI over $5,000,000 (NYAGI <= $25M): tableTax + $64,561 + $32,500 x phase(NYAGI - $5,000,000); (6) NYAGI > $25,000,000: tax = 10.90% x TI.
Recapture single/MFS: (1) TI <= $215,400: tableTax + (5.90% x TI - tableTax) x phase(NYAGI - $107,650) [NYAGI >= $157,650 -> 5.90% x TI]; (2) TI $215,400-$1,077,550: tableTax + $567 + $2,047 x phase(NYAGI - $215,400); (3) TI $1,077,550-$5,000,000: tableTax + $2,614 + $30,172 x phase(NYAGI - $1,077,550); (4) TI over $5,000,000: tableTax + $32,786 + $32,500 x phase(NYAGI - $5,000,000); (5) NYAGI > $25,000,000: 10.90% x TI.
Recapture HOH: (1) TI <= $269,300: tableTax + (5.90% x TI - tableTax) x phase(NYAGI - $107,650) [NYAGI >= $157,650 -> 5.90% x TI]; (2) TI $269,300-$1,616,450: tableTax + $787 + $2,559 x phase(NYAGI - $269,300); (3) TI $1,616,450-$5,000,000: tableTax + $3,346 + $45,260 x phase(NYAGI - $1,616,450); (4) TI over $5,000,000: tableTax + $48,606 + $32,500 x phase(NYAGI - $5,000,000); (5) NYAGI > $25,000,000: 10.90% x TI.
Practical effect: a single filer with NYAGI >= $157,650 and TI <= $215,400 pays a flat 5.90% on ALL taxable income; an MFJ couple with NYAGI >= $157,650 and TI <= $161,550 pays a flat 5.40%. Above $25M NYAGI the whole TI is taxed at 10.90%.
Empire State child credit (refundable) for 2026: $1,000 per qualifying child under 4 and $500 per qualifying child age 4-16, reduced by $16.50 per $1,000 of federal AGI over $110,000 (MFJ), $75,000 (single, HOH, qualifying surviving spouse) or $55,000 (MFS) (tax.ny.gov Empire State child credit page; Part C of Ch. 59, L. 2025).
NYC resident tax (see locals) is computed on NYC taxable income, which for a full-year resident equals NYS taxable income (IT-201-I (2025) line 47: enter the line 38 amount, unless a Charitable Gifts Trust Fund itemized deduction was claimed); NYC has no separate standard deduction, exemption or recapture.
Yonkers resident surcharge = 16.75% of net NYS income tax after credits (IT-2105-I (2026) p.8, line 22a).

All 51 jurisdictions side by side: 2026 state income tax rates.

How New York withholding works

Employee form: Form IT-2104 (2026), Employee's Withholding Allowance Certificate (NYS / NYC / Yonkers); IT-2104.1 for nonresident allocation

Employer guide: NYS-50-T-NYS (1/26) New York State Withholding Tax Tables and Methods (plus NYS-50-T-NYC (1/26) for NYC residents and NYS-50-T-Y (1/26) for Yonkers)

Own certificate (IT-2104), not the federal W-4: status box Single or HOH / Married / Married-but-withhold-at-higher-single-rate (single tables); line 1 = NYS and Yonkers allowances, line 2 = NYC allowances, lines 3-5 = extra per-period dollars. With only a 2020+ W-4 the employer may use 0 allowances. Exact calculation method (Method II): net wages = wages - (deduction allowance + $1,000-per-year per allowance); annual deduction allowance single $7,400 / married $7,950 (weekly $142.30/$152.90 + $19.25 per allowance; biweekly $284.60/$305.80 + $38.50; semimonthly $308.35/$331.25 + $41.65; monthly $616.70/$662.50 + $83.30). Then apply the period table: (net - Column 3) x Column 4 + Column 5. Annual single schedule: 3.90% to $8,500; 4.40% to $11,700; 5.15% to $13,900; 5.40% to $80,650; 5.90% to $96,800; 7.03% to $107,650; 7.53% to $157,650; 6.40% to $215,400; 11.44% to $265,400; 7.35% to $1,077,550. Annual married schedule: same to $96,800, then 6.57% to $107,650; 7.07% to $157,650; 8.01% to $211,550; 6.40% to $323,200; 13.49% to $373,200; 7.35% to $1,077,550; 7.65% to $2,155,350 (the withholding tables embed the recapture). Annualized net wages >= $1,077,550 single / $2,155,350 married must use Method III flat 10.45% / 11.10% / 11.70% of annualized net. Supplemental flat rate 11.70%. NYC residents: separate NYC computation (annual deduction $5,000 single / $5,500 married + $1,000 per allowance; 2.05%-4.25% schedule; supplemental 4.25%). Yonkers residents: NYS-method amount x 16.75% (supplemental 1.95975%); Yonkers nonresident earnings tax 0.50% of wages after exclusion. Full constants in WH_FORMULAS_B.NY / .NYC / .Yonkers.

The calculator above applies this 2026 formula line by line (open “How New York withholding was figured” in the results), using the Form IT-2104 entries you choose.

Other deductions from a New York paycheck

Paid Family Leave — 0.432%, max $411.91 a year. Capped at $411.91 for 2026 ($451.81 in 2027). Source
Disability benefits (DBL) employee share — 0.5%, max $0.60 a week. Employers may collect 0.5% of wages up to $0.60 a week; the employer pays the rest of the DBL premium. Source

Local income taxes in New York

New York City (resident income tax). Residents of the five boroughs (Bronx, Brooklyn, Manhattan, Queens, Staten Island). 2026 rates per IT-2105-I (2026) p.10: single/MFS 3.078% to $12,000 ($369 at $12,000), 3.762% to $25,000 ($858), 3.819% to $50,000 ($1,813), 3.876% above; MFJ/QSS breakpoints $21,600 ($665) / $45,000 ($1,545) / $90,000 ($3,264); HOH $14,400 ($443) / $30,000 ($1,030) / $60,000 ($2,176). MFS uses the single schedule. Base = NYC taxable income (= NYS taxable income for full-year residents). Credits: NYC school tax credit fixed amount $125 (MFJ/QSS) or $63 (others) if income <= $250,000; NYC school tax rate-reduction credit if income <= $500,000: MFJ 0.171% of NYC TI to $21,600 then $37 + 0.228% of excess; single/MFS 0.171% to $12,000 then $21 + 0.228%; HOH 0.171% to $14,400 then $25 + 0.228% (IT-2105-I p.8). New NYC income tax elimination credit (Form IT-270) from tax year 2025 for residents with dependents and FAGI near the poverty-based thresholds (2025 thresholds e.g. $36,789 MFJ w/1 dependent; partial up to $5,000 above; investment income <= $10,000). Withholding: NYS-50-T-NYC (1/26), unchanged for 2026; supplemental 4.25%. Source
Yonkers (resident income tax surcharge) — 16.75% of state tax. Yonkers residents pay a surcharge of 16.75% of their net New York State income tax (after credits) (IT-2105-I (2026) p.8, line 22a). Withholding = NYS exact-method amount x 0.1675; supplemental rate 1.95975% (NYS-50-T-Y (1/26) pp.3, 16-19). Source
Yonkers (nonresident earnings tax) — 0.5% nonresident. Nonresidents of Yonkers who earn wages in Yonkers: 0.50% of wages earned there after an exclusion (withholding annual exclusion $3,000 for annualized pay over $3,999.99 to $10,000; $2,000 to $20,000; $1,000 to $30,000; none above $30,000; no withholding if annualized pay is $3,999.99 or less). Rate unchanged for 2026. Filed on Form Y-203. Source

New York paycheck FAQ

How much is $50,000 a year after taxes in New York?

About $39,972 a year — $1,537.39 per biweekly paycheck — for a single filer with a basic 2026 W-4 and no pre-tax deductions: $146.92 federal income tax, $147.11 Social Security and Medicare, $82.15 New York income tax and $9.51 in Paid Family Leave / Disability benefits (DBL) employee share per check. A married couple filing jointly on one $50,000 income keeps about $42,042 ($1,617.00 per check).

How much is $100,000 a year after taxes in New York?

About $73,842 for a single filer ($2,839.29 per biweekly check) and $79,404 for a married couple with one income ($3,053.23 per check); New York income tax takes $4,895 and $4,863 of that respectively. Add 401(k), health or HSA deductions in the calculator to see your exact number.

What is the New York income tax rate for 2026?

9 brackets from 3.9% – 10.9%, after a standard deduction of $8,000 single / $16,050 joint and a personal exemption ($0 / $1,000 per dependent deduction). Chapter 59 of the Laws of 2025 (FY2026 budget), Part A, cut the rates on the five lowest NYS brackets by 0.10 point for tax year 2026: 4.00%->3.90%, 4.50%->4.40%, 5.25%->5.15%, 5.50%->5.40%, 6.00%->5.90% (bracket thresholds unchanged.

Which form controls New York withholding?

Your Form IT-2104 (2026), Employee's Withholding Allowance Certificate (NYS / NYC / Yonkers); IT-2104.1 for nonresident allocation. Employers apply NYS-50-T-NYS (1/26) New York State Withholding Tax Tables and Methods (plus NYS-50-T-NYC (1/26) for NYC residents and NYS-50-T-Y (1/26) for Yonkers). Changing your federal W-4 does not change your New York withholding.

Are there local income taxes in New York?

Yes: New York City (resident income tax); Yonkers (resident income tax surcharge); Yonkers (nonresident earnings tax). Pick yours under “Local income tax” in the calculator.

What else comes out of a New York paycheck besides income tax?

Paid Family Leave: 0.432% (max $411.91 a year); Disability benefits (DBL) employee share: 0.5% (max $0.60 a week). Plus federal Social Security (6.2% of wages up to $184,500) and Medicare (1.45%, and 0.9% more over $200,000).

How are bonuses withheld in New York?

Federal: a flat 22% or the aggregate method (37% above $1 million). New York: Supplemental flat rate 11.

Does New York tax 401(k) contributions or health premiums?

New York follows the federal treatment for wage withholding: traditional 401(k)/403(b)/457(b) deferrals and cafeteria-plan items (health premiums, HSA, FSA) reduce the wages New York taxes.

More for New York employers and employees

Official Sources

Figures checked against these sources on 2026-10-07

Paycheck calculators for other states

Estimates only, not tax or payroll advice. Check results against your pay stub.