2026 New York Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for New York in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
New York State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $8,500 | 4.00% |
| $8,500 | $11,700 | 4.50% |
| $11,700 | $13,900 | 5.25% |
| $13,900 | $80,650 | 5.50% |
| $80,650 | $215,400 | 6.00% |
| $215,400 | $1,077,550 | 6.85% |
| $1,077,550 | $5,000,000 | 9.65% |
| $5,000,000 | $25,000,000 | 10.30% |
| $25,000,000 | ∞ | 10.90% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 7.25%
- Federal Standard Deduction (Single)
- $16,100