New York state taxes at a glance
| Individual income tax | Graduated (bracket) income tax |
|---|---|
| Rate structure | Graduated rates from the mid-single digits up to a top rate near 11% on very high incomes. New York City and Yonkers residents also pay local income taxes. Verify current brackets. |
| Tax agency | New York State Department of Taxation and Finance |
| Main individual return | Form IT-201 (residents); IT-203 (nonresidents and part-year residents) |
| Local income taxes | New York City residents pay a city resident income tax; Yonkers has a resident surcharge. Self-employed people in the MTA region may owe the Metropolitan Commuter Transportation Mobility Tax (MCTMT). |
| Sales tax | A state rate plus county and city rates; combined rates vary by location. |
| Property tax | Locally administered. The STAR program provides property tax relief to eligible homeowners; enrollment is handled through the state or locally depending on your situation. |
| Retirement & Social Security | New York does not tax Social Security benefits, and offers a pension and annuity income exclusion for eligible taxpayers age 59½ and older up to a limit; verify the current limit. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the New York State Department of Taxation and Finance website.
How New York income tax works
New York taxes residents on all income and nonresidents on income from New York sources. State rates are graduated, with the top bracket reserved for very high incomes. The state starts from your federal adjusted gross income and then applies its own additions, subtractions and deductions, so a federal figure rarely carries over unchanged.
The biggest complication is local tax. If you live in New York City, you owe city resident income tax in addition to state tax, and Yonkers residents pay a surcharge. Part-year residents and people who commute across state lines generally file the nonresident/part-year form and allocate income. Self-employed people with net earnings in the Metropolitan Commuter Transportation District may owe MCTMT — see our self-employed guide for the federal side.
New York offers several credits families look for, including a state child-related credit and an earned income credit tied to the federal credit — see our general guides to the child tax credit and EITC for the federal rules, then check the Tax Department for state versions. College-related deductions and credits exist as well; confirm eligibility on the state site.
Filing your New York return and free options
Most residents file Form IT-201 by April 15. The Tax Department provides Online Services for refund status, payments and account help. New York has offered free-filing options through partner software and has been active in free-filing pilot programs; because offerings change each year, check the Tax Department’s current “free file” page rather than assuming eligibility.
If you owe and cannot pay in full, New York offers installment arrangements. As with federal returns, an extension to file is not an extension to pay — see how tax extensions work.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things New York residents often ask about
- NYC residents: the city tax is calculated on your state return; don’t look for a separate city form.
- Working remotely: New York has a “convenience of the employer” rule that can affect nonresidents who work remotely for a New York employer; check the Tax Department’s guidance.
- STAR: School Tax Relief enrollment is separate from your income tax return.
- Refund status: use the Tax Department’s online refund tool; see our state refund status guide.
Official New York links
- NY Tax Department: personal income tax
- NY Tax Department: online services
- NY Tax Department: STAR program
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
Do I pay New York City income tax if I live in the suburbs?
City resident income tax applies to NYC residents. Suburban residents generally do not owe it, but may owe other local or commuter-related taxes depending on their work. Check the Tax Department.
Does New York tax Social Security?
New York does not tax Social Security benefits. Other retirement income may be partly excludable for eligible taxpayers.
What form do I file in New York?
Residents generally file Form IT-201; nonresidents and part-year residents file IT-203. Confirm current-year forms on tax.ny.gov.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.