New York Payroll Tax Calculator 2026
Calculate New York state income tax, federal withholding, Social Security, Medicare, and net take-home pay.
2026 New York tax rates · FICA · New York IT-2104
State Income Tax
Up to 10.9% (progressive)
Social Security
6.2%
Medicare
1.45%
State Form
New York IT-2104
Calculate Your New York Paycheck
Enter your salary or hourly rate and get a full breakdown: New York state tax, federal income tax, Social Security, Medicare, and exact net pay.
Open New York Payroll Tax CalculatorFree · No signup · 2026 IRS & NY rates
New York Tax Guide
New York Payroll Tax Overview 2026
New York uses a progressive income tax with a top rate of 10.9%. Higher earners pay a larger percentage of their income — different brackets apply to different income ranges.
New York has nine income tax brackets with a top rate of 10.9%. New York City residents pay an additional 3.1%–3.9% city tax.
NYC residents can face combined state + city + federal marginal rates exceeding 50% at high income levels.
New York Payroll Tax Summary
State Income TaxUp to 10.9% (progressive)
Tax TypeProgressive (brackets)
Social Security6.2% on first $176,100
Medicare1.45% (+ 0.9% over $200K)
FUTA (employer)0.6% on first $7,000
Employee FormNew York IT-2104
Additional Payroll Taxes
SDI: employee $0.60/week (capped)
Paid Family Leave: 0.373% on wages up to $89,343 (2026 est.)
NYC income tax: 3.078%–3.876% for NYC residents
FAQ
New York payroll tax questions
What is the top New York income tax rate for 2026?
New York's top income tax rate is 10.9% for 2026. This is a marginal rate — it only applies to income above the top bracket threshold. Lower income falls into lower brackets. Use the calculator above to see your effective rate.
What taxes do New York employees pay on their paycheck?
New York employees pay: (1) Federal income tax (based on W-4 withholding); (2) Social Security tax (6.2% on wages up to $176,100); (3) Medicare tax (1.45%, plus 0.9% on income over $200,000); (4) New York state income tax (Up to 10.9% (progressive)); (5) SDI. The employer matches the Social Security and Medicare portions.
What payroll withholding form do New York employees use?
New York employees complete New York IT-2104 for state withholding in addition to the federal W-4. Employers use both forms to calculate the correct combined withholding amount.
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