New York Tax Tables
New York Tax Tables provide a complete reference of how state income tax is calculated for each supported year. These tables summarise the official rules issued by the New York Department of Revenue and present them in a clear structure that matches the calculations used in our New York Tax Calculator. They are useful for checking withholdings, estimating liability, reviewing historical tax years and understanding how state policy shapes taxable income.
Quick Access Tools
Tax Years
Select a tax year to view the official New York tax rates and rules used in our calculators. Each page shows the brackets or flat tax rate, deduction amounts, credit structures, withholding guidance and any year-specific updates published by the New York Department of Revenue. You can also access the matching New York Tax Calculator for precise calculations for that year.
How New York Calculates Income Tax
New York uses a progressive tax system where income is divided into brackets and each portion is taxed at its marginal rate. These rules determine how wages and other taxable income are assessed for New York returns, with updated tables released each year to reflect legislation and inflation changes. For a broader explanation of how tax tables work, see our Tax Tables guide.
Certain jurisdictions within New York also levy local or county income taxes. These appear in the annual state tax tables and may affect residents, part-year residents or nonresidents depending on local rules.
New York supports resident, nonresident and part-year filing rules. The tax tables help clarify which thresholds apply when income is earned both inside and outside the state.
What Is Contained in the New York Tax Tables?
Each tax-year page provides a structured summary of the components New York uses to calculate individual income tax. While details vary by year, the state tax tables generally include the following elements:
- State tax brackets and marginal rates for each filing status.
- Standard deduction amounts for each filing status.
- Itemized deductions where permitted under New York law.
- Dependent and family-related credits including any child-based or filer-based reductions.
- State Earned Income Credit (EIC), including percentage match and income limits.
- Retirement income rules including partial or full exemptions for pensions or Social Security.
- State withholding tables used by employers for payroll calculations.
Together, these elements provide a transparent breakdown of how New York calculates tax for each year. This structure helps taxpayers review year-to-year changes, employers validate payroll withholding and financial planners analyse how New York’s rules differ from federal requirements. All values shown in our New York Tax Tables match the official figures published by the state.
Frequently Asked Questions
Does IT-203-ATT replace IT-112-R or IT-112-C?
No. Those forms calculate credits for taxes paid to other jurisdictions, and their totals are then entered onto IT-203-ATT where indicated.
How much income can be excluded on IT-221?
You may exclude up to $5,000 ($10,000 for joint filers) of qualifying disability income, reduced by any NY pension or annuity exclusion previously claimed.
Can part-owners of a property claim IT-119?
Yes — if the notice issued reflects the property key and entity ownership, each owner must enter their share of the underpayment on IT-119 and may attach separate forms as required.
Can I use IT-203-B to claim the NY College Tuition Deduction?
Yes. Part 2 of IT-203-B calculates the allowable college tuition itemized deduction or credit, depending on your AGI and tuition amounts paid.
Are HSA contributions deductible for New York tax?
No—unlike the federal system, New York does not allow an HSA deduction.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.