2026 New York Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for New York in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
New York State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $8,500 | 3.90% |
| $8,500 | $11,700 | 4.40% |
| $11,700 | $13,900 | 5.15% |
| $13,900 | $80,650 | 5.40% |
| $80,650 | $215,400 | 5.90% |
| $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 (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 7.25%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
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
7 sources— show— hide
Cited for Rate brackets, Capital gains · confirmed
Official NY Consolidated Laws Tax Law §601(c)(1)(vii): 'For taxable years beginning after two thousand twenty-five and before two thousand twenty-seven' -- full schedule quoted and reconciled, fetched this session
Cited for Rate brackets · confirmed
NYS DTF Publication NYS-50-T-NYS (1/26), 'New York State Withholding Tax Tables and Methods, Effective January 1, 2026'; page 3 explicitly cites Chapter 59 of the Laws of 2025 (Part A) as the reason for revised 2026 rate schedules; Method…
Cited for Corporate rate · confirmed
Official NY Consolidated Laws Tax Law §210(1)(a)(iv), fetched this session, quotes the 2021-2030 window directly
Cited for Standard deduction · confirmed
Official Tax Law §614(a)/(f), fetched this session
Cited for Standard deduction · confirmed
Official Tax Law §601-A, fetched this session, confirms the COLA window was 2015-2017 only
- Fy26 Enacted Budget New Legislation Cut Taxes Middle Class Nysbudget.ny.govTier 2 · Official restatement
Cited for Capital gains · confirmed
Fetch attempt returned HTTP 503; relied on corroborating search summaries of this same official press release plus the absence of any capital-gains provision in Tax Law §601 changes reviewed on nysenate.gov
- Tax Provisions Of Interest In The Enacted 2026 27 New York Budget Billhodgsonruss.comTier 3 · Expert secondary
Cited for Corporate rate · confirmed
Aggregator/law-firm corroboration only, describing the FY26-27 extension to 2030; used only as corroboration, not as the basis for the verdict
How we rate sources — tiers are derived from what published the document, not from our confidence in it.