Use this free NYC paycheck calculator to see your 2026 take-home pay in New York City from a salary or an hourly wage. It shows all three income taxes (federal, New York State and New York City) plus disability (SDI), Paid Family Leave, Social Security and Medicare, per paycheck and per year. Commuters from New Jersey, Connecticut or the rest of New York can check their pay too.
How NYC Paycheck Taxes Work: 2026 Guide
Updated for 2026. New York City residents pay three income taxes: federal, New York State (3.9% to 10.9%, with lower rates on the first five brackets from 2026) and New York City (3.078% to 3.876%, unchanged). Paid Family Leave is 0.432% of wages, up to $411.91 a year. People who work in the city but live outside it pay no city income tax. Every figure on this page comes from the New York State Department of Taxation and Finance, the Workers' Compensation Board, the IRS or SSA.
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How your NYC paycheck is calculated
An NYC paycheck goes through the same five steps as any other, with one extra tax for city residents. Your employer starts with your gross pay, removes pre-tax benefits, withholds federal, state and city taxes, takes after-tax deductions and pays you the rest.
- Gross paySalary, or hours × rate, plus overtime, bonuses and tips
- Pre-tax deductions401(k), health premiums, HSA, FSA, commuter benefits
- TaxesFederal, New York State and New York City income tax, Social Security, Medicare, SDI and Paid Family Leave
- After-tax deductionsRoth 401(k), union dues, garnishments
- Net payThe take-home amount paid to you
The three income taxes on an NYC paycheck
| Deduction | 2026 rate | Who pays | Set by |
|---|---|---|---|
| Federal income tax | 10% to 37% | Everyone | IRS, through your W-4 |
| New York State income tax | 3.9% to 10.9% | Everyone who works in New York, residents or not | NYS Tax Department, through your IT-2104 |
| New York City income tax | 3.078% to 3.876% | Residents of the five boroughs only | New York City, collected by the state |
| Social Security | 6.2% on wages up to $184,500 | Everyone | SSA |
| Medicare | 1.45%, plus 0.9% over $200,000 | Everyone | IRS |
| Disability benefits (SDI) | 0.5%, up to $0.60 a week | Employees working in New York | Workers' Compensation Board |
| Paid Family Leave | 0.432%, up to $411.91 a year | Employees working in New York | Department of Financial Services |
NYC resident income tax rates for 2026
New York City taxes its residents in four brackets. The city uses your New York State taxable income, so the state standard deduction ($8,000 for a single filer) and $1,000 dependent exemptions also lower your city tax. The 2026 rates are unchanged from 2025 and are listed in Publication NYS-50-T-NYC.
| Rate | Single or married filing separately | Married filing jointly | Head of household |
|---|---|---|---|
| 3.078% | $0 to $12,000 | $0 to $21,600 | $0 to $14,400 |
| 3.762% | $12,000 to $25,000 | $21,600 to $45,000 | $14,400 to $30,000 |
| 3.819% | $25,000 to $50,000 | $45,000 to $90,000 | $30,000 to $60,000 |
| 3.876% | Over $50,000 | Over $90,000 | Over $60,000 |
A single filer earning $100,000 has $92,000 of taxable income and pays $3,441 in city tax, about 3.4% of gross pay. Because the top city rate starts at only $50,000, most full-time workers pay close to 3.9% on their last dollars.
New York State tax on an NYC paycheck
Everyone who works in New York City pays New York State income tax, wherever they live. The 2026 rates run from 3.9% to 10.9%, and most workers pay 5.4% or 5.9% on their top dollars. Once your New York adjusted gross income passes $107,650, the state gradually takes back the benefit of its lower brackets (the tax benefit recapture), and the calculator applies this automatically. The full bracket table and the state standard deduction are in our New York paycheck calculator guide.
Federal taxes on every NYC paycheck
Federal income tax depends on your income, filing status and the choices on your W-4. For 2026 the brackets run from 10% to 37%, and the standard deduction is $16,100 for single filers, $32,200 for joint filers and $24,150 for heads of household (IRS).
- Social Security: 6.2% of wages up to $184,500 in 2026, a maximum of $11,439 (SSA).
- Medicare: 1.45% of all wages. Employers also withhold an extra 0.9% on wages above $200,000 in a year.
NY SDI and Paid Family Leave on an NYC paycheck
- Disability benefits (SDI or DBL): pay part of your wages if an off-the-job injury or illness keeps you from working. Your employer may take 0.5% of your wages, but no more than $0.60 a week, which is $31.20 a year (Workers' Compensation Board).
- Paid Family Leave (PFL): pays you while you bond with a new child, care for a seriously ill family member or help when a relative is called to military service. In 2026 you pay 0.432% of gross wages, up to $411.91 a year (NY Paid Family Leave).
Both apply to people who work in New York, so commuters from New Jersey and Connecticut pay them too, instead of their home state's programs.
Commuters: work in NYC, live in New Jersey, Connecticut or elsewhere
New York City income tax applies only to city residents. The commuter tax on nonresidents was repealed in 1999, so if you live on Long Island, in Westchester, New Jersey or Connecticut and work in Manhattan, you pay no city income tax.
- Live elsewhere in New York State: you pay federal and New York State tax, SDI and PFL. No city tax. Choose "Elsewhere in NY State" in the calculator.
- Live in New Jersey, Connecticut or another state: you file a New York nonresident return (Form IT-203) and pay New York State tax on the wages you earn in New York. Your home state also taxes that income but gives you a credit for the New York tax, so you usually owe your home state little or nothing extra on those wages. Choose "NJ, CT or other state" in the calculator to see your New York paycheck.
The same $100,000 salary: living in NYC or commuting in
Single filer, 2026, no pre-tax deductions, yearly amounts
Commuters from New Jersey or Connecticut may owe their home state a small amount on top if its tax on the same income is higher than New York's.
Take-home pay examples in NYC for 2026
These results come from the calculator above for a single New York City resident paid monthly, with no pre-tax deductions:
| Salary | Federal tax | NY State tax | NYC tax | Social Security + Medicare | SDI + PFL | Take-home per year | Per month | Total tax rate |
|---|---|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $2,103 | $1,508 | $3,825 | $247 | $38,497 | $3,208 | 23.0% |
| $75,000 | $7,670 | $3,453 | $2,472 | $5,738 | $355 | $55,312 | $4,609 | 26.3% |
| $100,000 | $13,170 | $4,861 | $3,441 | $7,650 | $443 | $70,435 | $5,870 | 29.6% |
| $150,000 | $24,734 | $8,291 | $5,379 | $11,475 | $443 | $99,678 | $8,306 | 33.5% |
| $200,000 | $36,734 | $11,328 | $7,317 | $14,339 | $443 | $129,839 | $10,820 | 35.1% |
A married couple living in the city with $150,000 of combined pay takes home about $110,592 a year (26.3% in total taxes). An hourly worker on $25 an hour, 40 hours a week, earns $52,000 and takes home about $39,911 a year, or $3,326 a month. The same $100,000 salary takes home about $73,876 for someone who lives outside the city, $72,969 in California and $79,180 in Texas (see our California and Texas paycheck calculators).
Where a $100,000 NYC salary goes in 2026
Single NYC resident, no pre-tax deductions, yearly amounts
Source: Digicalcy calculation using 2026 IRS, SSA, NYS Tax Department, WCB and Paid Family Leave rates.
How bonuses, overtime and tips are taxed in NYC
- Bonuses: Employers usually withhold flat rates on bonuses: 22% federal, 11.70% New York State and 4.25% New York City for residents (NYS Tax Department), plus Social Security, Medicare and Paid Family Leave. Your real tax is settled when you file. For a city resident on $100,000, the actual tax on a $10,000 bonus is about $3,969, so you keep about $6,031. See the bonus tax calculator.
- Overtime: New York pays 1.5 times the regular rate for hours over 40 in a week. Overtime is taxed as ordinary wages by the state and city. See the overtime calculator.
- Tips and the new federal deductions: The federal deductions for qualified tips (up to $25,000) and the overtime premium (up to $12,500, or $25,000 for joint filers) cover 2025 to 2028. From 2026 New York also lets you subtract up to $25,000 of qualified tips, which lowers both state and city tax. New York has no overtime deduction.
Pre-tax benefits and the NYC Commuter Benefits Law
New York State and City tax both start from your federal adjusted gross income, so a traditional 401(k), health premiums, an HSA, FSAs and transit benefits lower all three income taxes. A $10,000 401(k) contribution on a $100,000 salary saves a city resident $2,200 in federal tax, $590 in state tax and $388 in city tax, so take-home pay falls by only $6,822.
Under the NYC Commuter Benefits Law, most employers with 20 or more full-time non-union employees in the city must let you pay for transit with pre-tax money. In 2026 you can set aside up to $340 a month for transit and $340 a month for parking. Enter it under Pre-Tax Deductions.
Salary or hourly pay in NYC
For hourly pay, multiply your rate by your weekly hours and by 52. The New York City minimum wage is $17.00 an hour from January 1, 2026, which is $35,360 a year full time (NY Department of Labor). A full-time minimum wage worker who lives in the city takes home about $28,146 a year, or $2,346 a month. Salaried employees exempt from overtime must earn at least $1,275 a week ($66,300 a year) in New York City in 2026.
NYC credits you claim when you file
Some city credits are not part of your paycheck and are claimed on your state return (NYS Tax Department):
- NYC school tax credit: $63, or $125 for joint filers, with federal AGI of $250,000 or less, plus a rate reduction amount if your city taxable income is $500,000 or less.
- NYC earned income credit: 10% to 30% of your federal earned income credit.
- NYC household credit and child care credit: for lower incomes.
Why your actual paycheck may differ from this estimate
- This calculator estimates your tax for the full year. Employers withhold using the IRS and New York State and City withholding tables and your W-4 and IT-2104, so each check can be a little higher or lower.
- Withholding tables do not fully reflect the state tax benefit recapture, so earners above $107,650 can owe a little more when they file.
- Bonuses are often withheld at flat rates (22% federal, 11.70% state, 4.25% city) instead of your real rate.
- Social Security stops once your wages pass $184,500, and Paid Family Leave stops at its yearly maximum, so late-year paychecks of high earners are larger.
- City credits such as the school tax credit are claimed when you file, not through your paycheck.
How to increase your take-home pay in NYC
- Check your federal withholding with the IRS Tax Withholding Estimator and update your W-4 and IT-2104 after a raise, a new job, a move into or out of the city, or a change in your family.
- Use pre-tax benefits such as a 401(k), HSA, FSA and pre-tax transit. Each dollar saves federal, state and city tax.
- If you move out of the city, tell your employer so it stops withholding city tax from the date you move.
How this calculator works
The calculator estimates your full-year tax and divides it by your pay periods. It uses the 2026 federal brackets and standard deduction (Rev. Proc. 2025-32, including the 2025 tax law changes), New York State's 2026 rate schedules with the tax benefit recapture, standard deductions and dependent exemptions, the New York City resident rates, the 2026 disability and Paid Family Leave contributions and the 2026 Social Security wage base. For commuters from other states it shows New York tax only. For joint filers, enter combined household wages. Results are estimates, not tax advice.
Last reviewed: October 28, 2026.
NYC Paycheck Calculator FAQs
How much is NYC income tax?
New York City income tax for residents is 3.078% to 3.876% of New York taxable income in 2026. A single filer reaches the top 3.876% rate above $50,000 of taxable income. On a $100,000 salary, city tax is about $3,441 a year.
How much is $100,000 after taxes in NYC?
A single New York City resident earning $100,000 takes home about $70,435 a year in 2026, or $5,870 a month. That is after $13,170 federal tax, $4,861 New York State tax, $3,441 city tax, $7,650 Social Security and Medicare and $443 SDI and Paid Family Leave.
What percentage of my paycheck goes to taxes in NYC?
For a single city resident in 2026, total taxes take about 23% of a $50,000 salary, 26.3% of $75,000, 29.6% of $100,000 and 33.5% of $150,000. The city tax adds roughly 3 to 3.6 percentage points to what you would pay elsewhere in New York.
Do non-residents pay NYC income tax?
No. Only residents of the five boroughs pay New York City income tax. The commuter tax on nonresidents was repealed in 1999. People who work in the city but live elsewhere still pay New York State income tax.
Do I pay NYC tax if I live in New Jersey?
No. A New Jersey resident who works in New York City pays no city income tax. You do pay New York State tax on your New York wages and file a nonresident return, and New Jersey gives you a credit for that tax, so you usually owe New Jersey little or nothing extra on those wages.
What is NY Paid Family Leave on my paycheck?
Paid Family Leave (PFL) is a payroll deduction that funds paid time off to bond with a new child or care for a seriously ill family member. In 2026 it is 0.432% of your wages, up to $411.91 a year. It appears next to NY SDI, which is 0.5% of wages up to $0.60 a week.
Is an NYC salary calculator the same as a paycheck calculator?
For New York City take-home pay, yes. Both estimate how much of your pay you keep after taxes and deductions. This calculator works for salaried and hourly workers and shows results per paycheck and per year.
How are bonuses taxed in NYC?
Employers usually withhold flat rates on bonuses: 22% federal, 11.70% New York State and 4.25% New York City, plus Social Security, Medicare and PFL. The real tax is settled on your return. A city resident on $100,000 keeps about $6,031 of a $10,000 bonus.
What is the minimum wage in NYC in 2026?
The New York City minimum wage is $17.00 an hour from January 1, 2026, or $35,360 a year full time. After federal, state and city taxes, a single full-time worker takes home about $28,146 a year.
More paycheck and tax calculators
- New York Paycheck Calculator: take-home pay anywhere in New York State
- California Paycheck Calculator: take-home pay with state income tax and SDI
- Texas Paycheck Calculator: take-home pay with no state income tax
- Overtime Calculator: time and a half pay
- Bonus Tax Calculator: how much of a bonus you keep
- Federal Tax Withholding Calculator: check your W-4