New York Tax Tables for 2023
The 2023 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 2023.
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New York Tax Tables for 2023
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for New York in 2023. 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 (2023)
Marginal income tax brackets for Single filers in New York for 2023. 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 $ 80,650.00 | 5.5% |
| 6 | $ 80,650.00 to $ 215,400.00 | 6% |
| 7 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 8 | $ 1,077,550.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Married filing jointly – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing jointly filers in New York for 2023. 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 $ 161,550.00 | 5.5% |
| 6 | $ 161,550.00 to $ 323,200.00 | 6% |
| 7 | $ 323,200.00 to $ 2,155,350.00 | 6.85% |
| 8 | $ 2,155,350.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Married filing separately – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing separately filers in New York for 2023. 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 $ 80,650.00 | 5.5% |
| 6 | $ 80,650.00 to $ 215,400.00 | 6% |
| 7 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 8 | $ 1,077,550.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Head of household – Progressive Tax Brackets (2023)
Marginal income tax brackets for Head of household filers in New York for 2023. 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 $ 80,650.00 | 5.5% |
| 6 | $ 80,650.00 to $ 215,400.00 | 6% |
| 7 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 8 | $ 1,077,550.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Widowed – Progressive Tax Brackets (2023)
Marginal income tax brackets for Widowed filers in New York for 2023. 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 $ 161,550.00 | 5.5% |
| 6 | $ 161,550.00 to $ 323,200.00 | 6% |
| 7 | $ 323,200.00 to $ 2,155,350.00 | 6.85% |
| 8 | $ 2,155,350.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
New York Standard Deduction(2023)
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 Child & Dependent Credits(2023)
State child and dependent credit rules for New York. Values vary by tax year.
| Item | Value |
|---|---|
| Credit % of Federal | 33% |
| Minimum per Child | $100 |
| Refundable | Yes |
New York Payroll Taxes(2023)
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
What is the purpose of Form <b>IT-203-F</b>?
IT-203-F allows nonresidents and part-year residents to allocate multi-year income (like stock options, deferred comp, or bonuses) to New York over the service period that earned it. IT-203-F — Multi-Year Allocation Form.
What is Form <b>IT-216</b>?
Form IT-216 calculates the New York State Child and Dependent Care Credit for qualifying care expenses that enable you (and your spouse, if filing jointly) to work or look for work. IT-216 — Child and Dependent Care Credit.
Are federal taxes deductible on my New York return?
No—federal income taxes are not deductible.
How long can the Green Building Credit be claimed?
The credit is typically claimed over five years, with annual installments of 20% of the total certified credit amount.
Can IT-2663 be waived?
Yes — if the seller qualifies for an exemption (e.g., property used as a NY principal residence or a no-gain transfer), a Certificate of Exemption may be requested before closing.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.