Labeled estimate
New York payroll tax rules, 2026
These figures are estimates built from published 2026 rates. Withholding is approximated from the yearly brackets; check New York's official withholding tables before filing.
State income tax withholding
Single
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 3.9% |
| $8,500 | 4.4% |
| $11,700 | 5.15% |
| $13,900 | 5.4% |
| $80,650 | 5.9% |
| $215,400 | 6.85% |
| $1,077,550 | 9.65% |
| $5,000,000 | 10.3% |
| $25,000,000 | 10.9% |
Married
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 3.9% |
| $17,150 | 4.4% |
| $23,600 | 5.15% |
| $27,900 | 5.4% |
| $161,550 | 5.9% |
| $323,200 | 6.85% |
| $2,155,350 | 9.65% |
| $5,000,000 | 10.3% |
| $25,000,000 | 10.9% |
- Standard deduction: $8,000 single, $16,050 married.
State unemployment (employer)
- Taxable wage limit: $17,600 per employee per year.
- New-employer rate used: 3.4%. Your state assigns your actual rate.
Federal taxes (every state)
- Social Security 6.2% employee + 6.2% employer, up to $184,500 of wages.
- Medicare 1.45% employee + 1.45% employer; extra 0.9% employee tax over $200,000.
- Federal unemployment (FUTA) 0.6% on the first $7,000 per employee.
Also good to know
- New York City and Yonkers income taxes are not included.
- Employee disability and Paid Family Leave deductions are not included.
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; EY — State unemployment insurance wage bases and tax rates for 2026.
Calculate a New York paycheck