New York Payroll Withholding
Effective January 1, 2026

Single (Wages up to $1,077,550.00)
Annual EarningsAddonRate
$0.00$0.003.90%
$8,500.00$332.004.40%
$11,700.00$472.005.50%
$13,900.00$586.005.40%
$80,650.00$4,190.005.90%
$96,800.00$5,143.007.03%
$107,650.00$5,906.007.53%
$157,650.00$9,673.006.40%
$215,400.00$13,369.0011.44%
$265,400.00$19,091.007.35%

Married (Wages up to $2,155,350.00)
Annual EarningsAddonRate
$0.00$0.003.90%
$8,500.00$332.004.40%
$11,700.00$472.005.15%
$13,900.00$586.005.40%
$80,650.00$4,190.005.90%
$96,800.00$5,143.006.57%
$107,650.00$5,855.007.07%
$157,650.00$9,388.008.01%
$211,550.00$13,708.006.40%
$323,200.00$20,854.0013.49%
$373,200.00$27,600.007.35%
$1,077,550.00$79,369.007.65%

Top Income Tax Rates
Single TableMarried Table
At LeastRateAt LeastRate
$1,077,550.0010.45%$2,155,350.0010.45%
$5,000,000.0011.10%$5,000,000.0011.10%
$25,000,000.0011.70%$25,000,000.0011.70%

Standard allowance:
Single: $7,400.00
Married: $7,950.00

Exemption allowance: $1,000.00

Supplemental income: 11.70%

State Disability Insurance (SDI)
Rate: 0.50%
Maximum weekly amount: $0.60

Paid Family Leave (PFL)
Rate: 0.432%
Maximum annual contribution: $411.91

Note(s):

  • All amounts are annual unless otherwise noted
* Indicates changes made in the past 30 days