New York workers face state tax, NYC city tax, Yonkers surcharge, and commuter taxes. This guide breaks down every deduction for 2026.
By ExpertPaystubs Editorial Team. Published 2026-02-12
New York has one of the most layered payroll tax systems in the country. Between state income tax, NYC city tax, Yonkers surcharge, commuter taxes, and paid family leave, a New York City employee can face six or more tax deductions on a single pay stub.
New York State Income Tax (2026)
New York uses a progressive system with 9 brackets:
| Taxable Income (Single) | Rate |
|---|---|
| $0 - $8,500 | 4% |
| $8,501 - $11,700 | 4.5% |
| $11,701 - $13,900 | 5.25% |
| $13,901 - $80,650 | 5.5% |
| $80,651 - $215,400 | 6% |
| $215,401 - $1,077,550 | 6.85% |
| $1,077,551 - $5,000,000 | 9.65% |
| $5,000,001 - $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
New York City Income Tax
NYC residents pay an additional city income tax on top of state tax:
| Taxable Income | Rate |
|---|---|
| $0 - $12,000 | 3.078% |
| $12,001 - $25,000 | 3.762% |
| $25,001 - $50,000 | 3.819% |
| Over $50,000 | 3.876% |
A NYC resident earning $100,000 pays approximately $3,800 in city tax PLUS $5,200 in state tax PLUS federal taxes.
Yonkers Tax
Yonkers residents pay a surcharge equal to 16.75% of their New York State tax liability. Yonkers non-residents who work in Yonkers pay 0.5% of wages earned there.
New York Paid Family Leave (PFL)
- Rate: 0.373% of gross wages (2026)
- Wage cap: Based on state average weekly wage
- Paid by: Employee only
- Benefits: Up to 12 weeks of paid leave at 67% of average weekly wage
Metropolitan Commuter Transportation Mobility Tax (MCTMT)
Employers in the MTA commuter district (NYC, plus Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, Westchester counties) pay:
- 0.34% of payroll for employers with quarterly payroll over $312,500
Complete NY Pay Stub Example
For a NYC resident earning $85,000/year (single, bi-weekly):
| Deduction | Per Period | Annual |
|---|---|---|
| Federal Income Tax | $423 | $10,998 |
| NY State Tax | $176 | $4,576 |
| NYC City Tax | $126 | $3,276 |
| Social Security | $203 | $5,270 |
| Medicare | $47 | $1,233 |
| NY PFL | $12 | $317 |
| Total Deductions | $987 | $25,670 |
| Net Pay | $2,282 | $59,330 |
Effective total tax rate: approximately 30.2%.
Generate New York Pay Stubs
ExpertPaystubs automatically calculates all NY-specific taxes including state, city (NYC/Yonkers), and PFL deductions.