New York Tax Tables for 2017
The 2017 New York Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the New York State Tax Calculator 2017.
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New York Tax Tables for 2017
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for New York in 2017. New York uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2017)
Marginal income tax brackets for Single filers in New York for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 8,500.00 | 4% |
| 3 | $ 8,500.00 to $ 11,700.00 | 4.5% |
| 4 | $ 11,700.00 to $ 13,900.00 | 5.25% |
| 5 | $ 13,900.00 to $ 21,400.00 | 5.9% |
| 6 | $ 21,400.00 to $ 80,650.00 | 6.21% |
| 7 | $ 80,650.00 to $ 215,400.00 | 6.49% |
| 8 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 9 | $ 1,077,550.00 and over | 8.82% |
Married filing jointly – Progressive Tax Brackets (2017)
Marginal income tax brackets for Married filing jointly filers in New York for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 17,150.00 | 4% |
| 3 | $ 17,150.00 to $ 23,600.00 | 4.5% |
| 4 | $ 23,600.00 to $ 27,900.00 | 5.25% |
| 5 | $ 27,900.00 to $ 43,000.00 | 5.9% |
| 6 | $ 43,000.00 to $ 161,550.00 | 6.21% |
| 7 | $ 161,550.00 to $ 323,200.00 | 6.49% |
| 8 | $ 323,200.00 to $ 2,155,350.00 | 6.85% |
| 9 | $ 2,155,350.00 and over | 8.82% |
Married filing separately – Progressive Tax Brackets (2017)
Marginal income tax brackets for Married filing separately filers in New York for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 8,500.00 | 4% |
| 3 | $ 8,500.00 to $ 11,700.00 | 4.5% |
| 4 | $ 11,700.00 to $ 13,900.00 | 5.25% |
| 5 | $ 13,900.00 to $ 21,400.00 | 5.9% |
| 6 | $ 21,400.00 to $ 80,650.00 | 6.21% |
| 7 | $ 80,650.00 to $ 215,400.00 | 6.49% |
| 8 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 9 | $ 1,077,550.00 and over | 8.82% |
Head of household – Progressive Tax Brackets (2017)
Marginal income tax brackets for Head of household filers in New York for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 8,500.00 | 4% |
| 3 | $ 8,500.00 to $ 11,700.00 | 4.5% |
| 4 | $ 11,700.00 to $ 13,900.00 | 5.25% |
| 5 | $ 13,900.00 to $ 21,400.00 | 5.9% |
| 6 | $ 21,400.00 to $ 80,650.00 | 6.21% |
| 7 | $ 80,650.00 to $ 215,400.00 | 6.49% |
| 8 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 9 | $ 1,077,550.00 and over | 8.82% |
Widowed – Progressive Tax Brackets (2017)
Marginal income tax brackets for Widowed filers in New York for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 17,150.00 | 4% |
| 3 | $ 17,150.00 to $ 23,600.00 | 4.5% |
| 4 | $ 23,600.00 to $ 27,900.00 | 5.25% |
| 5 | $ 27,900.00 to $ 43,000.00 | 5.9% |
| 6 | $ 43,000.00 to $ 161,550.00 | 6.21% |
| 7 | $ 161,550.00 to $ 323,200.00 | 6.49% |
| 8 | $ 323,200.00 to $ 2,155,350.00 | 6.85% |
| 9 | $ 2,155,350.00 and over | 8.82% |
New York Standard Deduction(2017)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $8,000 |
| Married filing jointly | $16,050 |
| Married filing separately | $8,000 |
| Head of household | $8,000 |
| Widowed | $16,050 |
New York Payroll Taxes(2017)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Paid Family and Medical Leave Tax | 0.455% | No cap |
| State Unemployment Insurance (SUI) Tax | 0% | No cap |
| New York State Disability Insurance | 0.5% | $31 |
New York Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and New York updates:
Frequently Asked Questions
Who qualifies to claim the QETC Capital Credit?
Individuals, corporations, and partnerships that invest in a certified QETC located in New York State may claim this credit. The investment must be in qualified stock or partnership interest held for at least four years.
Who qualifies for the MCTMT START-UP NY exemption?
Approved START-UP NY businesses operating in a designated tax-free area within the MCTD can exclude payroll paid for work performed in that area from the MCTMT base. Self-employed individuals (including partners) may exclude net earnings attributable to the tax-free area. See our guide: MCTMT — START-UP NY.
Can I offset Yonkers nonresident tax with credits on my NY return?
No — the Yonkers tax is a local levy and cannot be offset by NYS credits, but it may be deductible as a local tax on your federal return if you itemize.
Are HSA contributions deductible for New York tax?
No—unlike the federal system, New York does not allow an HSA deduction.
Can I claim both IT-112-C and a federal foreign tax credit?
Yes, but avoid double benefits. If you use Canadian tax to claim a federal FTC, reduce the NY credit computation accordingly. Walk-through: IT-112-C.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.