New York layers a progressive state income tax on top of federal tax and FICA — and for residents of New York City, a separate city income tax on top of that. The calculator above applies the 2025 federal and New York State schedules plus FICA, so you can see how a gross salary becomes take-home for someone working in the state.
New York State income tax
New York State taxes income progressively, with rates rising across brackets to a high top rate for large incomes. Like the federal system it is marginal, so only the income that falls inside each band is taxed at that band's rate — moving into a higher bracket never lowers your overall take-home.
The New York City surcharge
If you live in New York City you also pay a city income tax — roughly 3–3.9% — on top of the state tax, a layer that someone living a short distance away in a no-city-tax area avoids entirely. Two people on identical salaries can therefore take home meaningfully different amounts depending purely on which side of the city line they live.