Local Tax — NY
New York City Local Income Tax 2026
Rates, rules, and an exact take-home calculator for residents and workers in New York City.
New York City local tax rates (2026)
Tax type: Progressive income tax (applied to state taxable wages)
NYC uses a four-bracket progressive tax schedule for residents. Non-residents who work in NYC do not owe NYC income tax.
How to calculate your take-home in New York City
Your take-home pay in New York City is reduced by four layers of taxes: federal income tax, Social Security and Medicare (FICA), NY state income tax, and the New York City local tax. Use the calculator below to see all four components broken out for your specific salary and pay frequency.
Calculate your exact New York City take-home — local tax included.
Open calculator for New York City →Note: NYC resident income tax. 2025/2026 rates per NYS-50-T-NYC (1/26), unchanged per NY DTF. Applies to NYC residents only. Non-residents who work in NYC pay no NYC income tax. Base taxes computed from marginal rates.
Official local-tax source: https://www.tax.ny.gov/pit/file/nyc_yonkers_residents.htm
Frequently asked questions
Does New York City have a local income tax?
Yes. New York City (NY) has a local progressive income tax. It is a progressive income tax applied in addition to state income tax.
Who pays the New York City local tax?
New York City local tax generally applies to individuals who live or work within the jurisdiction. Check with the NY Department of Revenue for filing details.
How is the New York City local tax withheld?
Employers in New York City are typically required to withhold local income tax from employee wages and remit it to the local tax authority. If you are self-employed or your employer does not withhold, you may need to pay estimated local taxes directly.
How does the New York City local tax affect my take-home pay?
On a $75,000 salary, the modeled New York City local tax would reduce take-home by approximately $2,472 per year. Use the calculator below to see the exact impact for your specific salary.
Estimates only. Not tax, legal, or accounting advice. Terms of Service · Privacy Policy