How much will I take home on a $50,000 salary in New York?

On a $50,000 annual salary in New York filing single with no extra deductions, the estimated 2026 take-home is roughly $39,770 per year (about $1,530 per biweekly check).

How do I calculate my New York paycheck?

Start with gross pay, subtract any pre-tax deductions (401(k), HSA, health insurance), apply the 2026 federal brackets, apply New York's state income tax, then withhold FICA at 6.2% Social Security (up to $184,500) + 1.45% Medicare.

What taxes come out of a New York paycheck?

Federal income tax, New York state income tax, Social Security (6.2%), and Medicare (1.45% with an extra 0.9% above $200,000 in wages). Optional pre-tax deductions reduce taxable income.

Is this New York paycheck calculator updated for 2026?

Yes — federal brackets, the $184,500 Social Security wage base, standard deductions, and New York's listed state rates all reflect 2026 values per IRS Revenue Procedure 2025-32 and the OBBBA (July 2025) updates.

How does pay frequency change my New York take-home pay?

Your annual tax bill is the same whether you're paid weekly (52), biweekly (26), semimonthly (24), or monthly (12) — the calculator annualizes gross wages and then divides the net back out. Per-check take-home differs slightly because federal withholding tables round each period and FICA stops mid-year once you hit the $184,500 Social Security wage base. On a $50,000 New York salary the ~$39,770 annual net works out to about $765 weekly, $1,530 biweekly, $1,657 semimonthly, or $3,314 monthly.

What counts as taxable income on a New York paycheck?

Taxable wages are your gross pay minus qualifying pre-tax deductions — 401(k) / 403(b) traditional contributions, HSA, FSA, and Section 125 health, dental, and vision premiums. That reduced amount is what federal and New York state income tax is calculated on. FICA (Social Security + Medicare) still applies to 401(k) contributions but not to Section 125 health premiums or HSA. Post-tax deductions (Roth 401(k), garnishments, life insurance) do not lower taxable income — they just reduce net pay.

Who should use this New York salary paycheck calculator?

Anyone paid W-2 wages in New York who wants a fast estimate of net take-home: salaried employees comparing offers, hourly workers planning shifts and overtime, job seekers negotiating salary, HR and payroll professionals sanity-checking a check, and people budgeting for a move to or from New York. It handles single, married filing jointly, and head-of-household filers with pre-tax 401(k), HSA, and health deductions. It is an estimate — not a substitute for Form W-4 or your state withholding certificate or a CPA.

What is New York Form IT-2104?

Form IT-2104 (Employee's Withholding Allowance Certificate) is filed with your New York employer and tells them how much New York State personal income tax to withhold — plus New York City and Yonkers resident tax if applicable. It is separate from IRS Form W-4 (federal) because New York uses its own allowance system. File a new IT-2104 whenever you move into or out of NYC or Yonkers, get married, add dependents, or change 401(k) or pre-tax contributions.

What are New York PFL and SDI deductions on my paycheck?

New York State Disability Insurance (SDI) is a mandatory short-term disability benefit funded partly by employee contributions capped at $0.60 per week ($31.20/yr) under NYS Workers' Compensation Law §209. New York Paid Family Leave (PFL) is a separate program funded entirely by employees at 0.388% of gross wages up to the NYS Average Weekly Wage cap (2026 employee maximum around $354/yr). Both appear as small post-federal-tax deductions on New York paychecks and are administered by the NYS Workers' Compensation Board.

Do I pay New York City income tax on my paycheck?

Only if you are a New York City resident (Manhattan, Brooklyn, Queens, The Bronx, or Staten Island). NYC levies a resident personal income tax under NYC Admin. Code §11-1701 with 2026 brackets of 3.078%, 3.762%, 3.819%, and 3.876%. Your employer withholds NYC tax on Form IT-2104 alongside New York State tax. Commuters who work in NYC but live outside the five boroughs pay no NYC income tax — the "commuter tax" was repealed in 1999.

How does the Yonkers surcharge work?

Yonkers residents owe an income tax surcharge equal to 16.75% of their New York State personal income tax liability (NYS Tax Law §1340). Withholding is elected via Form IT-2104 (with IT-2104.1 for allocation). Yonkers nonresidents who work in Yonkers pay a separate 0.50% earnings tax on wages earned in Yonkers, reported on Form Y-203. Neither applies if you don't live or work in Yonkers.

How is New York take-home pay calculated?

Start with gross wages, subtract pre-tax 401(k), HSA, and Section 125 health premiums, apply the 2026 federal brackets, then apply New York State's graduated income tax (Tax Law §601, 4%–10.9%) using your IT-2104. If you live in NYC add resident personal income tax (~3.078%–3.876%); Yonkers residents add a 16.75% surcharge on NYS tax. Withhold 6.2% Social Security (up to the $184,500 wage base in 2026) and 1.45% Medicare (+0.9% above $200,000). Subtract NY PFL (0.388%) and SDI (up to $0.60/week). A single NYC resident earning $80,000 paid biweekly nets about $57,899 per year — roughly $2,227 per paycheck.

What is Form IT-2104.1 and when do I file it?

Form IT-2104.1 (Certificate of Nonresidence and Allocation of Withholding Tax) is filed with your New York employer if you are a nonresident of New York State, New York City, or Yonkers but work in one of those jurisdictions. It tells the employer what percentage of your wages was earned inside NY / NYC / Yonkers so withholding is allocated correctly under NYS Tax Law §671 and NYC Admin. Code §11-1701. File IT-2104.1 alongside IT-2104 when you start work, move out of NYC or Yonkers, or change your primary work location. Without IT-2104.1 on file, a nonresident employer must withhold NY tax on 100% of wages by default.

NYC withholding vs. NY State only — how do I tell which applies to me?

NY State personal income tax (Tax Law §601, 4%–10.9%) applies to every employee working in New York and is withheld from every NY paycheck via Form IT-2104. NYC resident personal income tax (NYC Admin. Code §11-1701, 3.078%–3.876%) is layered on top only if your primary residence is inside the five boroughs — Manhattan, Brooklyn, Queens, The Bronx, or Staten Island — regardless of where your job is. Commuters who live in Long Island, Westchester, New Jersey, or Connecticut but work in Manhattan pay NY State tax only; the NYC "commuter tax" was repealed in 1999 (Ch. 5, L. 1999). The calculator's NY jurisdiction switch above lets you toggle between NY State only and NYC resident so you can see both withholding scenarios side by side.

How does NYC resident withholding actually work on a paycheck?

Employers withhold NYC resident PIT using Publication NYS-50-T-NYC (New York City Withholding Tax Tables and Methods), applied to the same NY taxable wages used for state withholding, with allowances from your IT-2104. The 2026 NYC brackets on a single filer are 3.078% up to $12,000, 3.762% to $25,000, 3.819% to $50,000, and 3.876% above $50,000; married-filing-joint brackets roughly double. NYC PIT is a resident tax only — if you move out of NYC mid-year you file a new IT-2104 and the employer stops NYC withholding on the next payroll cycle.

Yonkers surcharge vs. Yonkers nonresident earnings tax — which one applies?

Two different Yonkers taxes exist. Yonkers residents owe the Yonkers resident income tax surcharge equal to 16.75% of their NYS personal income tax liability (NYS Tax Law §1340), withheld via IT-2104 and reported on Form IT-201 line 55. Yonkers nonresidents who physically work inside the City of Yonkers owe the separate Yonkers nonresident earnings tax at 0.50% of Yonkers-source wages (NYS Tax Law §1340(c)), withheld via IT-2104.1 and reported on Form Y-203. Someone who both lives and works in Yonkers pays only the resident surcharge, not both. Neither tax applies if you have no residence and no worksite in Yonkers.

Why doesn't MCTMT (Metropolitan Commuter Transportation Mobility Tax) appear on my paycheck?

MCTMT is a payroll tax authorized under NYS Tax Law Article 23 that funds the MTA in the 12-county Metropolitan Commuter Transportation District — the five NYC boroughs plus Nassau, Suffolk, Westchester, Rockland, Orange, Putnam, and Dutchess counties. For W-2 employees it is paid entirely by the employer on total quarterly payroll expense (2026 rates roughly 0.11%–0.60% depending on payroll size and MCTD zone) and is not withheld from employee wages, so it never shows up on your paystub. Self-employed people with net earnings above $50,000 in the MCTD pay MCTMT themselves on Form MTA-6, but that is filed separately from any paycheck.

What assumptions are behind the NYC commuter scenario rows (Long Island, Westchester, NJ, CT)?

The commuter scenario table compares a single filer paid biweekly with standard 2026 pre-tax assumptions and no 401(k) / HSA / Section 125 deductions, working in Manhattan but living outside the five boroughs. Included in every row: 2026 federal income tax (IRS Rev. Proc. 2025-32 brackets, single standard deduction $16,100), Social Security 6.2% up to the $184,500 wage base, Medicare 1.45% (plus 0.9% above $200,000), NY State personal income tax under Tax Law §601 withheld via IT-2104/IT-2104.1 on 100% of NY-source wages, NY PFL 0.388%, and NY SDI up to $0.60/week. Excluded from the commuter rows: NYC resident personal income tax (repealed for commuters in 1999 under Ch. 5, L. 1999), Yonkers resident surcharge, MCTMT (employer-paid, never withheld), and any home-state tax reconciliation. New Jersey and Connecticut residents actually file NJ-1040 or CT-1040 at year-end and claim a resident credit for NY tax paid (NJ Schedule NJ-COJ, CT Schedule 2) so their final liability is roughly the higher of NY or the home-state tax — the paycheck-level number shown assumes NY withholding only, which is what most commuters actually see on their stub. Long Island and Westchester residents are New York residents, so their withholding equals NY State only (no NYC PIT) and no interstate credit is needed.

How does this calculator handle NYC wages and withholding?

Use the NY jurisdiction switch above the results to move between NY State only, NYC resident, and Yonkers resident — NYC and Yonkers are mutually exclusive residencies. Choosing NYC resident layers NYC personal income tax (NYC Admin. Code §11-1701, 3.078%–3.876% for 2026) on the same NY taxable wages used for state withholding, meaning pre-tax 401(k), HSA, and Section 125 health premiums are subtracted first and then NYC PIT is computed with Publication NYS-50-T-NYC bracket methodology using the allowances on your Form IT-2104 (one IT-2104 controls both NYS and NYC withholding — there is no separate NYC form). Choosing Yonkers resident replaces NYC PIT with the 16.75% Yonkers surcharge on NYS tax (NYS Tax Law §1340). Commuters who work in Manhattan but live outside the five boroughs should leave the switch on NY State only — the NYC "commuter tax" was repealed in 1999 (Ch. 5, L. 1999) so nonresidents owe $0 NYC PIT; nonresident allocation is filed on Form IT-2104.1 and reported at year-end on Form IT-203, and the calculator assumes 100% NY-source wages (it does not prorate hybrid or out-of-state workdays). NY PFL (0.388%) and NY SDI (up to $0.60/week) are withheld identically for NYC and non-NYC residents, so the jurisdiction switch does not change them. MCTMT (NYS Tax Law Article 23) is paid by the employer on quarterly payroll expense and is never withheld from W-2 wages, so it does not appear in per-paycheck output. Year-end reconciliation items — Empire State Child Credit, NY EITC, NYC School Tax Credit, NYC Household Credit, and NJ Schedule NJ-COJ / CT Schedule 2 resident credits for commuters — are computed on Form IT-201 or the home-state return, not on the paycheck stub, so they are outside the calculator's scope.

Is an "NYC paycheck calculator" the same as a New York City paycheck calculator?

Yes. "NYC" is the standard abbreviation for New York City, so an NYC paycheck calculator, an NYC paycheck tax calculator, and a New York City paycheck calculator all describe the same tool: it estimates 2026 take-home pay for someone who lives in one of the five boroughs (Manhattan, Brooklyn, Queens, The Bronx, or Staten Island). The calculation layers federal income tax, NYS personal income tax (Tax Law §601, 4%–10.9%), NYC resident personal income tax (NYC Admin. Code §11-1701, 3.078%–3.876%), Social Security, Medicare, NY PFL and NY SDI — with allowances from Form IT-2104. Turn on NYC resident in the jurisdiction switch above the calculator to see the NYC-layered result.

NYC vs NYS vs New York — which paycheck calculator should I use?

All three refer to the same underlying page — this calculator handles NYC, NYS, and general New York scenarios from a single toggle. Pick "NYS only" if you live and work anywhere in New York State outside the five boroughs (and outside Yonkers). Pick "NYC resident" if your primary home is in Manhattan, Brooklyn, Queens, The Bronx, or Staten Island — the extra 3.078%–3.876% NYC PIT is layered on top of NYS tax. Pick "Yonkers resident" if you live in the City of Yonkers — the 16.75% Yonkers surcharge (NYS Tax Law §1340) replaces NYC PIT. New Jersey, Connecticut, Long Island, and Westchester commuters who work in NYC should stay on NYS only; the NYC commuter tax was repealed in 1999.

How does the NYC hourly paycheck calculator handle overtime and weekly pay?

Enter your hourly rate and typical hours per week. Under New York Labor Law §160 and 12 NYCRR §142-2.2, non-exempt employees are entitled to time-and-a-half for every hour over 40 in a workweek — the calculator annualizes hourly × hours × 52 for the base and adds overtime at 1.5× the regular rate when hours exceed 40. That gross flows into the same federal / NYS / NYC / FICA / PFL / SDI stack described above, so the hourly NYC paycheck result matches what a salaried worker earning the same annual gross would see. Select "weekly" pay frequency to review the per-check figure, or "biweekly" for the standard 26-check-per-year New York payroll cadence.

What is New York Form IT-2104?

Form IT-2104 (Employee's Withholding Allowance Certificate) is filed with your New York employer and tells them how much New York State personal income tax to withhold — plus New York City and Yonkers resident tax if applicable. It is separate from IRS Form W-4 (federal) because New York uses its own allowance system. File a new IT-2104 whenever you move into or out of NYC or Yonkers, get married, add dependents, or change 401(k) or pre-tax contributions.

What are New York PFL and SDI deductions on my paycheck?

New York State Disability Insurance (SDI) is a mandatory short-term disability benefit funded partly by employee contributions capped at $0.60 per week ($31.20/yr) under NYS Workers' Compensation Law §209. New York Paid Family Leave (PFL) is a separate program funded entirely by employees at 0.388% of gross wages up to the NYS Average Weekly Wage cap (2026 employee maximum around $354/yr). Both appear as small post-federal-tax deductions on New York paychecks and are administered by the NYS Workers' Compensation Board.

Do I pay New York City income tax on my paycheck?

Only if you are a New York City resident (Manhattan, Brooklyn, Queens, The Bronx, or Staten Island). NYC levies a resident personal income tax under NYC Admin. Code §11-1701 with 2026 brackets of 3.078%, 3.762%, 3.819%, and 3.876%. Your employer withholds NYC tax on Form IT-2104 alongside New York State tax. Commuters who work in NYC but live outside the five boroughs pay no NYC income tax — the 'commuter tax' was repealed in 1999.

How does the Yonkers surcharge work?

Yonkers residents owe an income tax surcharge equal to 16.75% of their New York State personal income tax liability (NYS Tax Law §1340). Withholding is elected via Form IT-2104 (with IT-2104.1 for allocation). Yonkers nonresidents who work in Yonkers pay a separate 0.50% earnings tax on wages earned in Yonkers, reported on Form Y-203. Neither applies if you don't live or work in Yonkers.

How is New York take-home pay calculated?

Start with gross wages, subtract pre-tax 401(k), HSA, and Section 125 health premiums, apply the 2026 federal brackets, then apply New York State's graduated income tax (Tax Law §601, 4%–10.9%) using your IT-2104. If you live in NYC add resident personal income tax (~3.078%–3.876%); Yonkers residents add a 16.75% surcharge on NYS tax. Withhold 6.2% Social Security (up to the $184,500 wage base in 2026) and 1.45% Medicare (+0.9% above $200,000). Subtract NY PFL (0.388%) and SDI (up to $0.60/week). What's left is your New York net paycheck.

New York, NYC & NYS Paycheck Calculator 2026 — NY State + New York City Take-Home Pay

How much do I take home in New York City on an $80,000 salary?

A single NYC resident earning $80,000 per year paid biweekly (26 pay periods) nets roughly $57,899 per year — about $2,227 per biweekly paycheck. That figure subtracts federal income tax, New York State income tax (Tax Law §601, ~5.5%–6.0% marginal at this income), NYC resident personal income tax (NYC Admin. Code §11-1701; ~$2,976/yr, roughly 3.76% effective), Social Security (6.2% up to the $184,500 wage base in 2026), and Medicare (1.45%). Yonkers residents add a 16.75% surcharge on NYS tax; commuters into NYC pay no city resident tax. Adjust your Form IT-2104 for allowances and 401(k)/HSA pre-tax contributions to fine-tune withholding.

1Pay Details
2Your State
3Results

Step 1 — Your Pay

Gross Pay

Pay Frequency

Pay Type

Step 2 — Your State

State

Filing Status

Allowances

NY jurisdictionLocal income tax

No local income tax added.

Your Estimated Take-Home Pay

$50,997.50

per annual paycheck (1 per year)

Gross Pay$65,000.00

100.0%

Federal Tax−$5,620.00

8.6%

New York State Tax−$3,410.00

5.2%

Social Security−$4,030.00

6.2%

Medicare−$942.50

1.5%

Pre-tax Deductions$0.00

0.0%

Net Take-Home$50,997.50

78.5%

Annual take-home

$50,998

Monthly take-home

$4,250

Good salary benchmark — New York

vs New York median household salary of $81,386/yr

80%

of New York median

−$16,386

below median

$0New York median: $81,386$162,772

Comparing against New York median household income · $81,386 (2023 ACS)

Your salary is below the New York median. Negotiating a raise, switching roles, or relocating can help close the gap.

Source: New York median household income ($81,386). Comparison divides your gross salary by the state median. Data drawn from the latest available U.S. Census Bureau ACS estimates for New York.

Effective rate 21.5%Marginal federal 12%

Full breakdown

Paycheck Estimate — 2026

US State Paycheck Calculator · usstatepaycheckcalculator.com · Generated August 12, 2026

Inputs

Gross pay	$65,000.00 / annual
Pay type	Salary
State	New York
Filing status	Single
Allowances	0
401(k) contribution	—
Health (pre-tax / period)	—
HSA (pre-tax / period)	—
Other pre-tax / period	—

Results

Take-home — New York

Line item	Per annual	Annual
Gross pay	$65,000.00	$65,000
Federal income tax	−$5,620.00	−$5,620
State income tax	−$3,410.00	−$3,410
Social Security (6.2%)	−$4,030.00	−$4,030
Medicare (1.45% + 0.9% over threshold)	−$942.50	−$943
Pre-tax deductions	−$0.00	−$0
Net take-home	$50,997.50	$50,998

Effective tax rate: 21.5% · Marginal federal: 12%

Estimate only — not tax or payroll advice. Based on 2026 IRS federal brackets, FICA rates (Social Security wage base $184,500), and the selected state's published tax rules. Excludes itemized deductions, household credits, local/city/county taxes, employee-paid SUI/SDI, garnishments, post-tax benefits, equity compensation, and bonus/special supplemental withholding.

Before you download

Assumptions & Notes

These are the exact rules and constants used to produce your results — the same content included in the PDF report.

Filing status

Single

Std. deduction

$16,100

SS wage base

$184,500

Addl Medicare @

$200,000

Model coverage

What this calculation covers

A quick snapshot of which tax categories are actually applied to your current inputs — and which are intentionally excluded.

3 modeled7 excluded

Modeled in this result

Federal income tax
2026 IRS brackets (Rev. Proc. 2025-32) with standard deduction
FICA — Social Security & Medicare
6.2% up to $184,500 wage base + 1.45% + 0.9% Additional Medicare surtax
New York state income tax
2026 published brackets or flat rate on wages after pre-tax deductions

Excluded from this result

Itemized deductions (SALT, mortgage, charitable)
Standard deduction always applied
Tax credits (CTC, EITC, care, education, energy, ACA)
Would reduce final tax owed
Local / city / county income taxes
e.g. NYC, Philadelphia, Ohio localities
Employee SUI / SDI / PFML
e.g. CA, NJ, NY, WA state disability & paid family leave
Equity comp & supplemental bonus withholding
RSUs, ISOs, ESPP, 22% bonus rule
Roth 401(k) & post-tax insurance
Doesn't reduce taxable wages but does reduce take-home
Wage garnishments & child support
Court-ordered withholdings from net pay

See the full excluded list — with per-item explanations — in "What's not modeled" below.

Transparency

What's not modeled

Review the deductions, credits, and exemptions this estimator intentionally excludes — so you know what to double-check before relying on the numbers or downloading the PDF.

2026 Net Pay Breakdown

Where every dollar goes

Filing: SingleNew YorkTax year 2026

Line item	Per annual paycheck	Annual
Gross wages	$65,000.00	$65,000
Federal income tax
Federal income tax (IRS brackets) Marginal bracket 12% · 2026 IRS Rev. Proc. 2025-32	−$5,620.00	−$5,620
FICA payroll taxes
Social Security (6.2%) 6.2% of FICA wages, up to $184,500 cap	−$4,030.00	−$4,030
Medicare (1.45%) No wage cap — applies to every dollar of FICA wages	−$942.50	−$943
Additional Medicare (0.9%) Not applicable — kicks in over $200,000 for Single	−$0.00	−$0
Total FICA	$4,972.50	$4,973
State income tax
New York state income tax Progressive brackets applied to state taxable wages	−$3,410.00	−$3,410
Total withholding
Total taxes + deductions	$14,002.50	$14,003
Net take-home pay	$50,997.50	$50,998

Calculated using 2026 IRS federal brackets (Rev. Proc. 2025-32), the $184,500 Social Security wage base, a $16,100 standard deduction for Single, and the New York 2026 state tax rules. Pre-tax 401(k) reduces federal taxable wages but is still subject to FICA; health and HSA contributions reduce both federal and FICA wages. Estimate only — not tax advice.

NYC paycheck calculator — what it is

An NYC paycheck calculator estimates 2026 take-home pay for a New York City resident — anyone living in Manhattan, Brooklyn, Queens, The Bronx, or Staten Island. It layers federal income tax, NYS personal income tax (Tax Law §601, 4%–10.9%), NYC resident PIT (NYC Admin. Code §11-1701, 3.078%–3.876%), Social Security (6.2% up to the $184,500 wage base), Medicare (1.45%), NY PFL (0.388%), and NY SDI (up to $0.60/week). Use the jurisdiction switch above and select NYC resident for the layered result — or leave it on NYS only if you're a Long Island, Westchester, NJ, or CT commuter (the NYC commuter tax was repealed in 1999).

NYS paycheck calculator — what it covers

An NYS paycheck calculator (NYS = New York State) estimates 2026 take-home pay for anywhere in New York outside the five boroughs — Long Island, Westchester, Buffalo, Rochester, Syracuse, Albany, and beyond. It applies federal income tax, NYS personal income tax (Tax Law §601, 4%–10.9%) using your Form IT-2104 allowances, Social Security, Medicare, NY PFL, and NY SDI — but it does not layer NYC resident PIT. Yonkers residents add the 16.75% Yonkers surcharge (NYS Tax Law §1340). Toggle NYS only, NYC resident, or Yonkers resident above the calculator to switch scenarios from a single page.

NYC vs NYS vs New York — one calculator, three scenarios

People searching for a New York paycheck calculator, an NYC paycheck calculator, or an NYS paycheck calculator land here — and all three are handled from the same page using the jurisdiction switch above the results.

NYS only — anywhere in New York State outside the five boroughs and Yonkers. Federal + NYS PIT (4%–10.9%) + FICA + PFL + SDI.
NYC resident — primary home in Manhattan, Brooklyn, Queens, The Bronx, or Staten Island. Adds NYC resident PIT (3.078%–3.876%).
Yonkers resident — City of Yonkers. Replaces NYC PIT with the 16.75% Yonkers surcharge on NYS tax.

See the NYC & Yonkers local income tax section for the full bracket table and the NYC vs NYS FAQ for commuter scenarios.

Enter gross pay, not net — here's the difference

Gross pay is your salary or hourly rate before any tax or deduction — the top-line number on your offer letter. Net pay (take-home) is what actually lands in your bank account after federal tax, New York state tax, FICA, and pre-tax deductions come out. Type the gross figure into the calculator; it does the rest.

Gross salary

$35,000

Net / year

$28,543

Federal tax: −$2,020
NY state tax: −$1,760
Net / biweekly: $1,098

Gross salary

$50,000

Net / year

$39,770

Federal tax: −$3,820
NY state tax: −$2,585
Net / biweekly: $1,530

Gross salary

$75,000

Net / year

$57,633

Federal tax: −$7,670
NY state tax: −$3,960
Net / biweekly: $2,217

Gross salary

$100,000

Net / year

$73,748

Federal tax: −$13,170
NY state tax: −$5,432
Net / biweekly: $2,836

Gross salary

$150,000

Net / year

$105,359

Federal tax: −$24,734
NY state tax: −$8,432
Net / biweekly: $4,052

Gross vs. net New York salary examples for 2026 (single filer, no pre-tax deductions).
Gross salary (enter this)	Federal tax	NY state tax	Net (annual)	Net per biweekly check
$35,000	−$2,020	−$1,760	$28,543	$1,098
$50,000	−$3,820	−$2,585	$39,770	$1,530
$75,000	−$7,670	−$3,960	$57,633	$2,217
$100,000	−$13,170	−$5,432	$73,748	$2,836
$150,000	−$24,734	−$8,432	$105,359	$4,052

2026 rates, single filer, no pre-tax 401(k)/HSA/health. Net also reflects Social Security 6.2% (up to $184,500), Medicare 1.45%, and New York state withholding at Progressive 4%–10.9%. NYC and Yonkers add local tax.

• Salaried? Enter your annual gross ($75,000 in the example above) and pick Annual.
• Hourly? Enter your hourly rate (e.g. $25/hr) and hours per week — the calculator annualizes for you.
• Paid biweekly? Enter your biweekly gross (e.g. $2,885) and pick Biweekly. Do not enter your take-home from your last stub.
• Add pre-tax deductions (401(k) %, HSA, health premiums) in the deduction fields — the calculator subtracts them before federal and New York state tax.

How this calculator handles NYC wages & withholding

Use the NY jurisdiction switch above the results to move between NY State only, NYC resident, and Yonkers resident. NYC resident personal income tax (NYC Admin. Code §11-1701, 3.078%–3.876% for 2026) is a residency-based tax — the calculator only adds it when you select NYC resident. Commuters who work in Manhattan but live outside the five boroughs pay $0 NYC PIT (the commuter tax was repealed in 1999) and should leave the switch on NY State only.

NYC uses the same NY taxable wages as the state calculation — pre-tax 401(k), HSA, and Section 125 health premiums are subtracted first, then NYC PIT is layered on top using Publication NYS-50-T-NYC bracket methodology, so 401(k) contributions reduce your NYC withholding by the same taxable-wage amount they reduce NYS withholding.
IT-2104 allowances apply to both — a single IT-2104 controls federal-style allowances used for NYS and NYC withholding together. There is no separate NYC form.
Yonkers is a separate toggle — selecting Yonkers resident adds the 16.75% surcharge on NYS tax (NYS Tax Law §1340) instead of NYC PIT. NYC and Yonkers residency are mutually exclusive.
MCTMT is not shown — the Metropolitan Commuter Transportation Mobility Tax (NYS Tax Law Article 23) is paid by the employer on quarterly payroll expense and is never withheld from W-2 wages, so it does not appear in per-paycheck output.
NY PFL and NY SDI (0.388% PFL and up to $0.60/week SDI in 2026) are withheld the same way for NYC and non-NYC residents — the jurisdiction switch does not change them.
Nonresident commuters filing Form IT-203 with an IT-2104.1 on file only owe NY tax on NY-source wages; the calculator estimates 100% NY-source and does not prorate for out-of-state workdays or hybrid schedules.

What the calculator does not compute: NYC/NYS refundable credits reconciled on Form IT-201 (Empire State Child Credit, NY EITC, NYC School Tax Credit, NYC Household Credit), NJ Schedule NJ-COJ or CT Schedule 2 resident credits for commuters, and any employer-side MCTMT liability. Those are year-end return items, not paycheck withholding.

NYC vs. NY State only vs. Yonkers — worked examples

Single filer, biweekly, 2026 rates

These rows mirror what the calculator outputs at each setting of the NY jurisdiction switch above. NYC and Yonkers residency are mutually exclusive; pick the row that matches your primary residence, not your work location.

Annual gross	NY State only Commuter / non-NYC resident	NYC resident Adds NYC PIT (§11-1701)	Yonkers resident Adds 16.75% surcharge (§1340)	Δ NYC vs. State only
$60,000	$47,255/yr $1,818/biweekly	$45,054/yr $1,733/biweekly · NYC PIT $2,201	$46,730/yr $1,797/biweekly · Surcharge $525	−$2,201 ≈ −$85/paycheck
$100,000	$73,748/yr $2,836/biweekly	$69,997/yr $2,692/biweekly · NYC PIT $3,751	$72,838/yr $2,801/biweekly · Surcharge $910	−$3,751 ≈ −$144/paycheck
$150,000	$105,359/yr $4,052/biweekly	$99,670/yr $3,833/biweekly · NYC PIT $5,689	$103,947/yr $3,998/biweekly · Surcharge $1,412	−$5,689 ≈ −$219/paycheck
$250,000	$168,456/yr $6,479/biweekly	$158,891/yr $6,111/biweekly · NYC PIT $9,565	$165,990/yr $6,384/biweekly · Surcharge $2,467	−$9,565 ≈ −$368/paycheck

Assumptions

Single filer, biweekly (26 periods), 2026 rates. No 401(k), HSA, or Section 125 pre-tax contributions and no IT-2104 allowances beyond the default.
Federal, Social Security (6.2% up to the $184,500 wage base), Medicare (1.45%, +0.9% above $200,000), NY State PIT (Tax Law §601), NY PFL (0.388%), and NY SDI (up to $0.60/week) are included in every column.
NYC resident adds NYC personal income tax (NYC Admin. Code §11-1701, single brackets 3.078% / 3.762% / 3.819% / 3.876%) applied on gross wages as a per-paycheck proxy for the NYS-50-T-NYC withholding tables.
Yonkers resident adds the 16.75% surcharge (NYS Tax Law §1340) applied to the NYS tax column, not to gross. The Yonkers nonresident earnings tax (0.50% on Yonkers-source wages, Form Y-203) is not shown.
Not shown: MCTMT (employer-paid, never withheld), NYC/NYS refundable credits reconciled on Form IT-201 (Empire State Child Credit, NY EITC, NYC School Tax Credit, NYC Household Credit), and NJ Schedule NJ-COJ / CT Schedule 2 resident credits for commuters. Those are year-end return items.
Numbers may drift $10–$50 from the calculator when you toggle jurisdictions — the calculator uses NY taxable wages after pre-tax deductions and IT-2104 allowances, while this table applies the ladder to gross wages for readability.

How the New York standard deduction is applied

For per-paycheck withholding the calculator applies the graduated NYS brackets (Tax Law §601, 4%–10.9%) to your New York taxable wages after subtracting pre-tax 401(k), HSA, and Section 125 health premiums. The 2026 NYS standard deduction — $8,000 single, $16,050 married filing jointly, and $11,200 head of household — is built into New York's employer withholding tables in Publication NYS-50-T-NYS and is factored into per-paycheck withholding through the allowances you claim on Form IT-2104. Each IT-2104 allowance approximates the standard deduction and personal exemptions that would otherwise be subtracted line-by-line — so the more allowances you claim, the closer per-paycheck withholding tracks your final NYS liability.

The standard deduction is then reconciled at year-end on Form IT-201 (Full-Year Resident Income Tax Return) — claimed on line 34, applied to NYS taxable income on line 37, and used to compute NYS tax on line 39. Itemizers substitute Form IT-196 totals in its place. Because the calculator estimates NYS withholding at the bracket level rather than reproducing the full IT-201 return, your actual refund or balance due can shift slightly once the IT-201 standard deduction and NYS credits (Empire State Child Credit, NY EITC, household credit) are applied.

New York City & Yonkers local income tax

New York State is one of the few states where a city layers its own personal income tax on top of state withholding. If you live in any of the five boroughs (Manhattan, Brooklyn, Queens, The Bronx, Staten Island), your employer withholds NYC resident personal income tax under NYC Admin. Code §11-1701 — reported alongside NYS tax on Form IT-201. Commuters who work in NYC but live elsewhere pay no NYC resident tax. Yonkers residents owe a separate surcharge; Yonkers nonresidents pay a small earnings tax. The calculator above already includes federal, NYS, Social Security, and Medicare — add the rates below for city liability.

NYC resident personal income tax (PIT, 2026)

Highlighted row = the NYC bracket that applies to your $3,077 biweekly gross ($80,000/yr, single filer) — showing the $80k biweekly baseline until you enter your own pay above.

Four NYC resident personal income tax brackets for 2026. Columns: bracket indicator (marks the row matching your current calculator inputs), taxable income for single filers, taxable income for married filing jointly, and the marginal NYC rate. Use arrow keys to move between rows.
Your bracket	Taxable income (single)	Taxable income (married filing jointly)	NYC rate
Bracket 1	Up to $12,000	Up to $21,600	3.078%
Bracket 2	$12,001 – $25,000	$21,601 – $45,000	3.762%
Bracket 3	$25,001 – $50,000	$45,001 – $90,000	3.819%
You	Over $50,000	Over $90,000	3.876%

Tip: focus the highlighted row and use ↑ / ↓ (or Home / End) to review each NYC bracket.

Source: NYC Department of Finance / New York State Department of Taxation & Finance, 2026 Form IT-201 instructions. Rates apply to NYC taxable income (NYS taxable income with NYC-specific adjustments).

Yonkers surcharge callout

For your current scenario — $80,000/yr ($3,077 biweekly, single filer) (default baseline) — the NYS income tax is roughly $4,235/yr, so a Yonkers resident owes an additional $709/yr ($27.28 biweekly, $59.11 monthly) as the 16.75% surcharge on NYS tax.

How the $709 surcharge is derived

NYS Tax Law §1340: Yonkers surcharge = NYS personal income tax × 16.75%. Each step below uses your current calculator inputs (single filer, no pretax deductions in this baseline).

1Annual gross wages$80,000
2Less pretax (401(k), HSA, §125 health)−$0
3NYS taxable income (Tax Law §601 base)= $80,000
4NYS personal income tax (2026 brackets, effective 5.29%)= $4,235
5× Yonkers surcharge rate (§1340)× 16.75%
=Yonkers resident surcharge$709/yr

Per paycheck at 26 biweekly periods: $27.28 (monthly: $59.11). Formula check: $4,235 × 0.1675 = $709.36.

Yonkers residents owe a resident income tax surcharge equal to 16.75% of their New York State personal income tax liability (NYS Tax Law §1340; withheld via Form IT-2104 & IT-2104.1). Example: $2,400 in NYS tax → an extra $402 to Yonkers.
Yonkers nonresidents who work in Yonkers pay a separate earnings tax of 0.50% of wages earned in Yonkers (not a surcharge on NYS tax) — reported on Form Y-203.
Update Form IT-2104 whenever you move into or out of NYC or Yonkers so employer withholding matches your residency; otherwise you'll settle up on Form IT-201/IT-360.1 at year-end.

NYC & Yonkers local tax FAQ

Answers scale with income and reflect a single filer, 26 biweekly pay periods, and no pretax deductions unless noted.

Your employer applies the New York withholding tables (NYS Publication NYS-50-T-NYC) to each biweekly gross pay based on your Form IT-2104 elections, then splits the result into New York State tax and NYC resident personal income tax lines on your paystub. Because there are 26 biweekly pays per year, the tables scale the 2026 NYC brackets (3.078%, 3.762%, 3.819%, 3.876%) so each check withholds roughly your annual NYC tax ÷ 26. Example: a single filer at $75,000/yr (~$2,885 biweekly gross) owes about $2,782/yr of NYC tax, or roughly $107.01 withheld per biweekly paycheck.

Glossary — NYC PIT, IT-2104 & Yonkers surcharge terms▾

17/17

Expand definitionCollapse definitionNYC PITNew York City Personal Income Tax
The resident personal income tax NYC levies on its five-borough residents under NYC Admin. Code §11-1701. 2026 brackets: 3.078%, 3.762%, 3.819%, 3.876%. Withheld alongside NYS tax and reported on Form IT-201.
Sources:
NYC PITNew York City Personal Income Tax
The resident personal income tax NYC levies on its five-borough residents under NYC Admin. Code §11-1701. 2026 brackets: 3.078%, 3.762%, 3.819%, 3.876%. Withheld alongside NYS tax and reported on Form IT-201.
Sources:
Expand definitionCollapse definitionIT-2104NY Employee's Withholding Allowance Certificate
New York's equivalent of federal Form W-4. Tells your employer how much NYS, NYC, and Yonkers tax to withhold based on allowances, marital status, and residency. File a new one when you move, marry, or change pretax contributions.
Sources:
- Form IT-2104 (tax.ny.gov) (opens in new tab)
IT-2104NY Employee's Withholding Allowance Certificate
New York's equivalent of federal Form W-4. Tells your employer how much NYS, NYC, and Yonkers tax to withhold based on allowances, marital status, and residency. File a new one when you move, marry, or change pretax contributions.
Sources:
- Form IT-2104 (tax.ny.gov) (opens in new tab)
Expand definitionCollapse definitionIT-2104.1Certificate of Nonresidence & Allocation of Withholding
Companion form for employees who live outside New York or Yonkers but work there, or who split work between locations. Tells payroll what share of wages is subject to NYS or Yonkers withholding.
Sources:
- Form IT-2104.1 (tax.ny.gov) (opens in new tab)
IT-2104.1Certificate of Nonresidence & Allocation of Withholding
Companion form for employees who live outside New York or Yonkers but work there, or who split work between locations. Tells payroll what share of wages is subject to NYS or Yonkers withholding.
Sources:
- Form IT-2104.1 (tax.ny.gov) (opens in new tab)
Expand definitionCollapse definitionYonkers surchargeYonkers Resident Income Tax Surcharge
Extra 16.75% tacked onto your NYS personal income tax if you live in Yonkers (NYS Tax Law §1340). Elected via IT-2104 and shown as a separate 'Yonkers Resident Tax' line on your paystub.
Sources:
- NYS Tax Law §1340 (opens in new tab)
- NYS Publication NYS-50-T-Y (opens in new tab)
Yonkers surchargeYonkers Resident Income Tax Surcharge
Extra 16.75% tacked onto your NYS personal income tax if you live in Yonkers (NYS Tax Law §1340). Elected via IT-2104 and shown as a separate 'Yonkers Resident Tax' line on your paystub.
Sources:
- NYS Tax Law §1340 (opens in new tab)
- NYS Publication NYS-50-T-Y (opens in new tab)
Expand definitionCollapse definitionYonkers earnings taxYonkers Nonresident Earnings Tax
Separate 0.50% tax on wages earned in Yonkers by nonresidents (not a surcharge on NYS tax). Reported on Form Y-203. Only applies if you work in Yonkers but live elsewhere.
Sources:
- NYS Tax Law §1341 (opens in new tab)
- Form Y-203 (tax.ny.gov) (opens in new tab)
Yonkers earnings taxYonkers Nonresident Earnings Tax
Separate 0.50% tax on wages earned in Yonkers by nonresidents (not a surcharge on NYS tax). Reported on Form Y-203. Only applies if you work in Yonkers but live elsewhere.
Sources:
- NYS Tax Law §1341 (opens in new tab)
- Form Y-203 (tax.ny.gov) (opens in new tab)
Expand definitionCollapse definitionNYS-50-T-NYCNYS Publication NYS-50-T-NYC
Official biweekly / weekly / monthly withholding tables NY publishes for NYC resident tax. Your employer's payroll system uses these to compute the NYC portion of each paycheck.
Sources:
- NYS-50-T-NYC (tax.ny.gov) (opens in new tab)
NYS-50-T-NYCNYS Publication NYS-50-T-NYC
Official biweekly / weekly / monthly withholding tables NY publishes for NYC resident tax. Your employer's payroll system uses these to compute the NYC portion of each paycheck.
Sources:
- NYS-50-T-NYC (tax.ny.gov) (opens in new tab)
Expand definitionCollapse definitionNYS-50-T-NYSNYS Publication NYS-50-T-NYS
Companion withholding tables for the New York State portion of wage income. Combined with NYS-50-T-NYC for NYC residents.
Sources:
- NYS-50-T-NYS (tax.ny.gov) (opens in new tab)
NYS-50-T-NYSNYS Publication NYS-50-T-NYS
Companion withholding tables for the New York State portion of wage income. Combined with NYS-50-T-NYC for NYC residents.
Sources:
- NYS-50-T-NYS (tax.ny.gov) (opens in new tab)
Expand definitionCollapse definitionForm Y-203Yonkers Nonresident Earnings Tax Return
Year-end reconciliation form for the 0.50% Yonkers nonresident earnings tax on wages earned in Yonkers.
Sources:
- Form Y-203 (tax.ny.gov) (opens in new tab)
- Y-203 Instructions (opens in new tab)
Form Y-203Yonkers Nonresident Earnings Tax Return
Year-end reconciliation form for the 0.50% Yonkers nonresident earnings tax on wages earned in Yonkers.
Sources:
- Form Y-203 (tax.ny.gov) (opens in new tab)
- Y-203 Instructions (opens in new tab)
Expand definitionCollapse definitionNY PFLNew York Paid Family Leave
State-mandated paid leave program funded by a small employee payroll deduction (0.388% of wages in 2026, capped at the SAWW). Shown on paystubs as 'NY PFL' or 'PFL'.
Sources:
- paidfamilyleave.ny.gov (opens in new tab)
- 2026 PFL Rate (DFS) (opens in new tab)
NY PFLNew York Paid Family Leave
State-mandated paid leave program funded by a small employee payroll deduction (0.388% of wages in 2026, capped at the SAWW). Shown on paystubs as 'NY PFL' or 'PFL'.
Sources:
- paidfamilyleave.ny.gov (opens in new tab)
- 2026 PFL Rate (DFS) (opens in new tab)
Expand definitionCollapse definitionNY SDINew York State Disability Insurance
Short-term disability insurance funded by an employee payroll deduction of up to $0.60/week ($31.20/yr max). Provides partial wage replacement for off-the-job illness or injury.
Sources:
- WCB — Disability Benefits (opens in new tab)
- NY WCL Art. 9 (§200 et seq.) (opens in new tab)
NY SDINew York State Disability Insurance
Short-term disability insurance funded by an employee payroll deduction of up to $0.60/week ($31.20/yr max). Provides partial wage replacement for off-the-job illness or injury.
Sources:
- WCB — Disability Benefits (opens in new tab)
- NY WCL Art. 9 (§200 et seq.) (opens in new tab)
Expand definitionCollapse definitionNYC Admin. Code §11-1701NYC Administrative Code §11-1701
The statute that imposes the NYC resident personal income tax and defines its brackets and residency rules.
Sources:
- NYC Admin. Code §11-1701 (Am. Legal) (opens in new tab)
NYC Admin. Code §11-1701NYC Administrative Code §11-1701
The statute that imposes the NYC resident personal income tax and defines its brackets and residency rules.
Sources:
- NYC Admin. Code §11-1701 (Am. Legal) (opens in new tab)
Expand definitionCollapse definitionNYS Tax Law §1340NY Consolidated Tax Law §1340
The statute authorizing the Yonkers resident income tax surcharge as a percentage of NYS personal income tax liability.
Sources:
- NYS Tax Law §1340 (NY Senate) (opens in new tab)
NYS Tax Law §1340NY Consolidated Tax Law §1340
The statute authorizing the Yonkers resident income tax surcharge as a percentage of NYS personal income tax liability.
Sources:
- NYS Tax Law §1340 (NY Senate) (opens in new tab)
Expand definitionCollapse definitionMCTMTMetropolitan Commuter Transportation Mobility Tax
MTA payroll tax under NYS Tax Law Article 23 covering the 12-county Metropolitan Commuter Transportation District (five NYC boroughs plus Nassau, Suffolk, Westchester, Rockland, Orange, Putnam, and Dutchess). For W-2 wages it is paid by the employer on quarterly payroll expense (2026 rates ~0.11%–0.60% depending on payroll size and MCTD zone) — it is not withheld from employees and does not appear on paycheck stubs. Self-employed people with MCTD net earnings above $50,000 pay it themselves on Form MTA-6.
Sources:
MCTMTMetropolitan Commuter Transportation Mobility Tax
MTA payroll tax under NYS Tax Law Article 23 covering the 12-county Metropolitan Commuter Transportation District (five NYC boroughs plus Nassau, Suffolk, Westchester, Rockland, Orange, Putnam, and Dutchess). For W-2 wages it is paid by the employer on quarterly payroll expense (2026 rates ~0.11%–0.60% depending on payroll size and MCTD zone) — it is not withheld from employees and does not appear on paycheck stubs. Self-employed people with MCTD net earnings above $50,000 pay it themselves on Form MTA-6.
Sources:
Expand definitionCollapse definitionIT-203NY Nonresident and Part-Year Resident Income Tax Return
The New York State return filed by nonresidents (e.g. NJ, CT, PA commuters) and part-year residents to report NY-source wages, reconcile IT-2104 / IT-2104.1 withholding, and compute final NYS liability using the income-percentage allocation on Schedule A. Commuters into NYC use IT-203 rather than IT-201 because NYC resident PIT does not apply to nonresidents.
Sources:
- Form IT-203 (tax.ny.gov) (opens in new tab)
- IT-203-I Instructions (opens in new tab)
IT-203NY Nonresident and Part-Year Resident Income Tax Return
The New York State return filed by nonresidents (e.g. NJ, CT, PA commuters) and part-year residents to report NY-source wages, reconcile IT-2104 / IT-2104.1 withholding, and compute final NYS liability using the income-percentage allocation on Schedule A. Commuters into NYC use IT-203 rather than IT-201 because NYC resident PIT does not apply to nonresidents.
Sources:
- Form IT-203 (tax.ny.gov) (opens in new tab)
- IT-203-I Instructions (opens in new tab)
Expand definitionCollapse definitionNJ-COJNJ Schedule NJ-COJ — Credit for Income Taxes Paid to Other Jurisdictions
New Jersey schedule attached to Form NJ-1040 that lets a NJ resident claim a credit for income tax actually paid to another state (typically NY on IT-203 wages). The credit is limited to the lesser of the out-of-state tax paid and the NJ tax on the same income, so a NJ commuter working in NYC generally owes the higher of the two — usually NY — with no additional NJ tax on those wages.
Sources:
- NJ Schedule NJ-COJ (state.nj.us) (opens in new tab)
- NJ Division of Taxation: Credit for Taxes Paid (opens in new tab)
NJ-COJNJ Schedule NJ-COJ — Credit for Income Taxes Paid to Other Jurisdictions
New Jersey schedule attached to Form NJ-1040 that lets a NJ resident claim a credit for income tax actually paid to another state (typically NY on IT-203 wages). The credit is limited to the lesser of the out-of-state tax paid and the NJ tax on the same income, so a NJ commuter working in NYC generally owes the higher of the two — usually NY — with no additional NJ tax on those wages.
Sources:
- NJ Schedule NJ-COJ (state.nj.us) (opens in new tab)
- NJ Division of Taxation: Credit for Taxes Paid (opens in new tab)
Expand definitionCollapse definitionCT-1040 CRCConnecticut Schedule CT-CHET / Credit for Income Taxes Paid to Qualifying Jurisdictions
Connecticut Form CT-1040 line 10 with Schedule 2 (Credit for Income Taxes Paid to Qualifying Jurisdictions) lets a CT resident offset CT tax with income tax paid to NY on the same wages. Like NJ-COJ, the credit is capped at the CT tax on that income, so a CT commuter into NYC effectively pays the higher of NY or CT rates on wages earned in New York.
Sources:
- Form CT-1040 & Schedule 2 (portal.ct.gov) (opens in new tab)
- CT DRS: Credit for Taxes Paid to Another State (opens in new tab)
CT-1040 CRCConnecticut Schedule CT-CHET / Credit for Income Taxes Paid to Qualifying Jurisdictions
Connecticut Form CT-1040 line 10 with Schedule 2 (Credit for Income Taxes Paid to Qualifying Jurisdictions) lets a CT resident offset CT tax with income tax paid to NY on the same wages. Like NJ-COJ, the credit is capped at the CT tax on that income, so a CT commuter into NYC effectively pays the higher of NY or CT rates on wages earned in New York.
Sources:
- Form CT-1040 & Schedule 2 (portal.ct.gov) (opens in new tab)
- CT DRS: Credit for Taxes Paid to Another State (opens in new tab)
Expand definitionCollapse definitionY-203Yonkers Nonresident Earnings Tax Return (Form Y-203)
The Yonkers return filed by nonresidents who physically work inside the City of Yonkers to report and pay the 0.50% Yonkers nonresident earnings tax on Yonkers-source wages under NYS Tax Law §1340(c). It is separate from the Yonkers resident surcharge (16.75% of NYS PIT) reported on IT-201 line 55, and it is filed alongside IT-203 by nonresidents.
Sources:
- Form Y-203 (tax.ny.gov) (opens in new tab)
- Y-203-I Instructions (opens in new tab)
Y-203Yonkers Nonresident Earnings Tax Return (Form Y-203)
The Yonkers return filed by nonresidents who physically work inside the City of Yonkers to report and pay the 0.50% Yonkers nonresident earnings tax on Yonkers-source wages under NYS Tax Law §1340(c). It is separate from the Yonkers resident surcharge (16.75% of NYS PIT) reported on IT-201 line 55, and it is filed alongside IT-203 by nonresidents.
Sources:
- Form Y-203 (tax.ny.gov) (opens in new tab)
- Y-203-I Instructions (opens in new tab)

Sources: NYS Department of Taxation & Finance (IT-2104, IT-2104.1, NYS-50-T-NYS, NYS-50-T-NYC, Y-203), NYC Administrative Code §11-1701, NYS Tax Law §1340.

NYC-resident take-home: $60k, $80k, and $100k paid biweekly

These scenarios stack New York City's resident personal income tax (NYC Admin. Code §11-1701; 3.078%–3.876% for 2026) on top of federal income tax, New York State income tax (Tax Law §601), Social Security (6.2% up to $184,500), and Medicare (1.45%). Figures assume a single filer, 26 biweekly pay periods, and no 401(k) or HSA pre-tax deductions.

Annual salary	Federal + NYS + FICA	NYC resident tax	Net (annual)	Net (biweekly)
$60,000	$12,745	$2,201	$45,054	$1,733
$80,000	$19,125	$2,976	$57,899	$2,227
$100,000	$26,252	$3,751	$69,997	$2,692

Yonkers residents add a surcharge equal to 16.75% of their NYS tax liability (Yonkers residents only — nonresidents pay a separate 0.5% earnings tax). Update your Form IT-2104 whenever you move into or out of NYC or Yonkers so employer withholding matches your residency.

Commuter-into-NYC scenarios — Long Island, Westchester, NJ, CT

If you work in the five boroughs but live outside NYC, your employer withholds New York State income tax on your NY-source wages (Tax Law §601, via Form IT-2104) plus federal, Social Security, and Medicare — but no NYC resident PIT. The commuter earnings tax was repealed in 1999 (Ch. 5, L. 1999). Nassau, Suffolk, and Westchester residents pay the same NY State withholding as any NYC resident; New Jersey and Connecticut residents also have NY State withheld on NY-source wages and then claim a resident credit on NJ-1040 Sch. NJ-COJ or CT Sch. CT-1040 CRC so they aren't double-taxed at year-end. Rows below show the per-paycheck view a commuter would see.

Comparison of NY State-only take-home pay for a Long Island, Westchester, New Jersey, or Connecticut resident who commutes into NYC versus the take-home for a five-borough NYC resident at the same salary, showing annual NYC resident tax saved and biweekly net pay.
Annual salary	Commuter net (annual)	Commuter net (biweekly)	NYC resident net (annual)	NYC PIT saved by commuting
$80,000	$60,875	$2,341	$57,899	+$2,976/yr
$120,000	$86,618	$3,331	$82,092	+$4,526/yr

Long Island (Nassau, Suffolk) and Westchester residents file IT-201 as NY State residents. NJ and CT residents file IT-203 (Nonresident and Part-Year Resident Return) to report NY-source wages plus their home-state resident return. If you also work in Yonkers, add the 0.50% nonresident earnings tax on Form Y-203. File Form IT-2104.1 with your employer so NY withholding is allocated to the days worked inside NY.

New Jersey resident · NJ-COJ

Illustrative reconciliation on NJ-1040 Sch. NJ-COJ. Estimates use 2026 single-filer base brackets with no pretax deductions; personal exemptions, credits, and additions shift the exact number.

Line	$80,000	$120,000
NY State tax withheld (IT-203)	$4,235	$6,632
NY State personal income tax withheld via IT-2104 / IT-2104.1 on NY-source wages. This is what shows up on the paystub before any home-state filing.
Home-state tax on same wages	$2,970	$5,518
Home-state income tax computed on the same annual wages before any interstate credit, using 2026 single-filer base brackets.
− Resident credit for NY tax paid	−$2,970	−$5,518
Resident credit equals the lesser of NY tax paid and the home-state tax on the same income, preventing double taxation of NY-source wages.
= Additional home-state tax owed	$0	$0
Additional home-state tax owed at year-end filing after applying the resident credit. Zero when NY tax already exceeds the home-state tax on those wages.
Commuter net after reconciliation	$60,875	$86,618
Commuter annual net (NY State + FICA only) minus the additional home-state tax owed at year-end — the true take-home after both returns are filed.
vs. NYC resident net (annual)	$57,899	$82,092
For comparison: five-borough NYC resident net at the same salary, including NYC resident personal income tax withheld on every paycheck.
Δ vs. NYC resident	+$2,976/yr	+$4,526/yr
Final take-home advantage after applying the resident credit. Positive means the commuter still nets more than a NYC resident at the same salary.

Connecticut resident · CT-1040 Sch. 2

Illustrative reconciliation on CT-1040 Schedule 2 (CRC). Estimates use 2026 single-filer base brackets with no pretax deductions; personal exemptions, credits, and additions shift the exact number.

Line	$80,000	$120,000
NY State tax withheld (IT-203)	$4,235	$6,632
NY State personal income tax withheld via IT-2104 / IT-2104.1 on NY-source wages. This is what shows up on the paystub before any home-state filing.
Home-state tax on same wages	$3,650	$5,950
Home-state income tax computed on the same annual wages before any interstate credit, using 2026 single-filer base brackets.
− Resident credit for NY tax paid	−$3,650	−$5,950
Resident credit equals the lesser of NY tax paid and the home-state tax on the same income, preventing double taxation of NY-source wages.
= Additional home-state tax owed	$0	$0
Additional home-state tax owed at year-end filing after applying the resident credit. Zero when NY tax already exceeds the home-state tax on those wages.
Commuter net after reconciliation	$60,875	$86,618
Commuter annual net (NY State + FICA only) minus the additional home-state tax owed at year-end — the true take-home after both returns are filed.
vs. NYC resident net (annual)	$57,899	$82,092
For comparison: five-borough NYC resident net at the same salary, including NYC resident personal income tax withheld on every paycheck.
Δ vs. NYC resident	+$2,976/yr	+$4,526/yr
Final take-home advantage after applying the resident credit. Positive means the commuter still nets more than a NYC resident at the same salary.

What's in these totals

Commuter net (NJ / CT / LI / Westchester)

2026 federal income tax
Social Security (6.2% to $184,500)
Medicare (1.45% + 0.9% Additional above $200,000)
NY State PIT via IT-2104 / IT-2104.1
NY PFL (0.388%)
NY SDI (up to $0.60/week)
NJ-COJ or CT-1040 Schedule 2 resident credit (reconciliation rows only)

NYC resident PIT (nonresidents exempt since 1999)
Yonkers resident surcharge
MCTMT (employer-paid, never on the stub)
401(k) / HSA / Section 125 pretax
Home-state additions, exemptions, or non-wage credits

NYC resident net (comparison column)

Same federal + FICA + NY State + NY PFL/SDI as above
NYC resident personal income tax (NYC Admin. Code §11-1701) via NYS-50-T-NYC tables

Yonkers surcharge (five-borough resident, not Yonkers)
MCTMT
401(k) / HSA / Section 125 pretax
NYC School Tax Credit and STAR
Itemized deductions on IT-201

All rows assume a single filer, biweekly, standard deduction only, working 100% of days in Manhattan. NJ / CT rows use 2026 single-filer base brackets; state exemptions, credits, and pretax elections will shift the exact number.

Assumptions & sources

Tax year & filing

Tax year 2026 (IRS Rev. Proc. 2025-32; NY Dept. of Taxation & Finance NYS-50-T-NYS / NYS-50-T-NYC).
Filing status: Single, standard deduction only (federal $16,100).
Pay frequency: Biweekly (26 checks/yr).
Work location: 100% of days in Manhattan; no home-office day allocation on IT-203 Schedule A.
No 401(k), HSA, FSA, or Section 125 pretax deductions.

Wage inputs used

Scenario A: gross $80,000/yr ($3,077/biweekly).
Scenario B: gross $120,000/yr ($4,615/biweekly).
Social Security base: $184,500; Additional Medicare threshold: $200,000 (single).
NY PFL rate: 0.388%; NY SDI: up to $0.60/week.
NJ / CT scenarios use 2026 single-filer base brackets — no NJ exemptions, no CT personal exemption phase-outs, no property-tax credits.

Related glossary terms

IT-203
NJ-COJ
CT-1040 CRC
Form Y-203
IT-2104
NYC PIT
Yonkers surcharge
MCTMT

In / Out / N/A / Ref rules

In: Row's value is added to (or subtracted from) the total for that column — federal, FICA, NY State PIT, NY PFL/SDI, and any resident credit that actually offsets tax on the same wages. See IT-2104 →
Out: Row is shown for context but is not part of the total — additional home-state tax owed at year-end, Yonkers surcharge for a non-Yonkers filer, or NYC-only credits when comparing a commuter. See IT-203 →
N/A: Row does not apply to that column at all — e.g. the NJ-COJ / CT-1040 Schedule 2 resident credit for a NYC resident, or NYC PIT for a NJ/CT commuter (repealed for nonresidents in 1999). See NJ-COJ →
Ref: Reference figure used to derive other rows but not added to either total — home-state tax on the same wages (used to size the resident credit) and the Δ vs. NYC resident comparison line. See CT-1040 CRC →

Primary sources: IRS Rev. Proc. 2025-32 (federal brackets), NY Tax Law §601 & §1340, NYC Admin. Code §11-1701, NYS Publications NYS-50-T-NYS / NYS-50-T-NYC, NJ Div. of Taxation NJ-1040 instructions (Schedule NJ-COJ), CT DRS Form CT-1040 instructions (Schedule 2). Individual citations appear on each glossary card above.

New York Tax Information 2026

State Income Tax	Progressive brackets
Federal Brackets	10% / 12% / 22% / 24% / 32% / 35% / 37%
Social Security	6.2% up to $184,500
Medicare	1.45% (+0.9% above $200,000)
Standard Deduction (single)	$15,000

Progressive 4%–10.9%. NYC and Yonkers add local tax.

Common New York Salaries — Take-Home Estimates

Single filer, no pre-tax deductions, 2026 rates.

Annual	Federal	NY State	Net Biweekly	Net Annual
$35,000	$2,020	$1,760	$1,098	$28,543
$50,000	$3,820	$2,585	$1,530	$39,770
$75,000	$7,670	$3,960	$2,217	$57,633
$100,000	$13,170	$5,432	$2,836	$73,748
$150,000	$24,734	$8,432	$4,052	$105,359

Keep this state at the top of your quick nav.

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How we calculate your New York paycheck

Enter gross pay — your salary or hourly wage before any taxes or deductions come out. The calculator does the pre-tax math for you; do not subtract your 401(k), HSA, or health premiums first. The 2026 engine then runs the same six-step pipeline for every New York paycheck:

1. Annualize gross wages. Weekly × 52, biweekly × 26, semimonthly × 24, or monthly × 12 — so all withholding tables see the same annual figure.
2. Subtract pre-tax deductions. Traditional 401(k)/403(b), HSA, FSA, and Section 125 health/dental/vision premiums are removed from federal and New York state taxable income. Roth 401(k) and after-tax deductions are not subtracted here.
3. Apply 2026 federal income tax. IRS brackets 10%–37%, standard deduction, and your W-4 filing status and dependents.
4. Withhold FICA. Social Security 6.2% up to the 2026 wage base of $184,500, plus Medicare 1.45% on all wages and an additional 0.9% Medicare on wages above $200,000. FICA applies to 401(k) contributions but not to Section 125 or HSA.
5. Apply New York state and local tax. Progressive 4%–10.9%. NYC and Yonkers add local tax. These rates apply to your post-pre-tax-deduction wages using your state withholding certificate. Local layer: NYC residents (Manhattan, Brooklyn, Queens, The Bronx, Staten Island) also owe NYC personal income tax at 3.078%–3.876% (NYC Admin. Code §11-1701), and Yonkers residents owe a 16.75% surcharge on NYS tax (Tax Law §1340) — plus Yonkers nonresidents who work in Yonkers owe a 0.50% earnings tax. The NY jurisdiction switch above the calculator toggles NY State only, NYC resident, and Yonkers resident. NY PFL (0.388%) and NY SDI are also withheld.
6. Subtract post-tax items. Roth contributions, garnishments, and voluntary post-tax benefits reduce net pay but do not lower taxable income. The remainder is your take-home, which the calculator divides back by pay frequency for per-check net.

Results are estimates for 2026 W-2 wages and are not a substitute for Form W-4, your New York withholding certificate, or advice from a licensed tax professional.

Keep exploring New York paycheck math with related calculators from US State Paycheck Calculator:

New York paycheck FAQs

Progressive 4%–10.9%. NYC and Yonkers add local tax. US State Paycheck Calculator applies these brackets to your taxable wages after pre-tax deductions.

New York & New York City (NYC) Salary Paycheck Calculator 2026

How much do I take home in New York City on an $80,000 salary?

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Step 2 — Your State

Your Estimated Take-Home Pay

Good salary benchmark — New York

Paycheck Estimate — 2026

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Results

Take-home — New York

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What's not modeled

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How much do I take home in New York City on an $80,000 salary?

Step 1 — Your Pay

Step 2 — Your State

Your Estimated Take-Home Pay

Good salary benchmark — New York

Paycheck Estimate — 2026

Inputs

Results

Take-home — New York

Assumptions & Notes

What this calculation covers

What's not modeled

Where every dollar goes

NYC paycheck calculator — what it is

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Yonkers surcharge callout

How the $709 surcharge is derived

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Commuter-into-NYC scenarios — Long Island, Westchester, NJ, CT

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