California vs New York: take-home pay comparison

Two of the highest-tax US states head-to-head — California 1–13.3% vs New York 4–10.9% state income tax.

California and New York are the canonical East-vs-West Big Tech relocation question. Both stack a progressive state income tax on top of federal + FICA: California 1–13.3% (top bracket above $1M), New York 4–10.9% (top bracket above $25M single). California also adds a 1.1% State Disability Insurance contribution; NY does not have a state DI deduction at this level.

At $200,000 gross the net delta is ~$3,000/year in favour of New York; at $500,000 it widens to ~$7,000 because the CA 9.3-11.3% upper bands stack faster than NY rates. Above $1M, California becomes substantially more expensive due to the 13.3% top bracket. NYC residents (not modeled here) face an additional 3.078–3.876% city income tax that closes the gap.

Side-by-side at common gross levels

Gross (annual)United States — Californianative: $United States — New Yorknative: $Net delta (right − left)
$40,000 / $40,000$33,418 (16.5%)$32,584 (18.5%)-$834
$80,000 / $80,000$61,199 (23.5%)$60,871 (23.9%)-$328
$120,000 / $120,000$85,586 (28.7%)$86,621 (27.8%)$1,035
$200,000 / $200,000$134,308 (32.8%)$137,983 (31.0%)$3,675

Frequently asked questions

How much more take-home does $80,000 yield in New York vs California?
At $80,000 gross on each side using 2025 rates: California retains $61,199 (23.5% effective), New York retains $60,871 (23.9% effective). Net delta: -$328 more in California.
What is the marginal-rate difference between California and New York at $80,000?
At $80,000 gross, the next 100 of gross retains $61 in California (marginal rate 39.0%) and $65 in New York (marginal rate 35.2%). This matters for bonus, overtime, or salary-sacrifice decisions — the marginal rate applies to the next unit earned, not the average.
At what salary level is the take-home gap biggest between California and New York?
Across the 40k–250k single-filer sweep, the largest net delta is at $250,000 gross: New York net is higher by $5,099 per year. Above and below this point the gap is smaller, driven by the interaction of each side's band thresholds + social-contribution caps.
What does this California vs New York comparison include?
Both sides use each tax authority's published 2025/26 rates: income tax, social-insurance contributions, and any statutory levies routed through payroll. The numbers are the same ones the full /us/ca and /us/ny calculators produce — open either page for the full per-line breakdown.
What does this comparison NOT model?
Pension contributions, salary-sacrifice schemes, benefits-in-kind, region-specific surcharges (Scotland for UK, Comunidad Autónoma for ES, Bundesland for DE), and cost-of-living differences are not modeled here. The comparison is a tax-stack-only view.