2025 New York Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for New York in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
New York State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $8,500 | 4.00% |
| $8,500 | $11,700 | 4.50% |
| $11,700 | $13,900 | 5.25% |
| $13,900 | $80,650 | 5.50% |
| $80,650 | $215,400 | 6.00% |
| $215,400 | $1,077,550 | 6.85% |
| $1,077,550 | $5,000,000 | 9.65% |
| $5,000,000 | $25,000,000 | 10.30% |
| $25,000,000 | ∞ | 10.90% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 7.25%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
New York — 2025
OfficialValues verifiedSimplified model uses state-level New York personal income tax only. New York City resident income tax (3.078%-3.876% on top of state tax), the Yonkers resident income tax surcharge (16.75% of net state tax), and the MCTMT self-employment tax are excluded.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
5 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Capital gains · confirmed
Official NY Consolidated Laws (Tax Law §601(c)(1)(vi)/(vii)), fetched and quoted verbatim this session
Cited for Corporate rate · confirmed
Official NY Consolidated Laws, Tax Law §210(1)(a)(iv): 7.25% for business income base over $5 million, 'for taxable years beginning on or after January 1, 2021 and before January 1, 2030'
Cited for Standard deduction · confirmed
NYS Dept. of Taxation and Finance, official 2025 standard deductions page, fetched this session
Cited for Capital gains · confirmed
Aggregator corroboration only -- confirms NY taxes LTCG as ordinary income at the same 4%-10.9% brackets
How we rate sources — tiers are derived from what published the document, not from our confidence in it.