2026 Tax Tables
New York’s 2026 withholding tables were revised under Chapter 59 of the Laws of 2025, which reduced several bracket rates. The state uses IT-2104 with Method I Exact Calculation — subtract a base deduction (Table B) plus $1,000 per allowance (Table C), then apply the bracket schedule. NYC and Yonkers residents owe additional local tax that is NOT calculated here.
Calculate New YorkWithholding →State Tax Rate
3.9% – 8.82% progressive (state)
State W-4 Form
IT-2104
Tax Year
2026
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New York uses progressive brackets from 3.90% up to 8.82% (top marginal rate) under Method II. Some middle brackets include a recapture adjustment that causes the column-4 rate to dip below earlier brackets — this is intentional and encoded in NYS-50-T-NYS.
No. Only New York State income tax is calculated. NYC residents owe an additional city tax topping out at ~3.876%. Yonkers residents owe ~16.75% of their state tax as a surcharge. Check IT-2104 Part 2 to determine residency.
IT-2104 is New York’s equivalent of the federal W-4. Employees claim allowances that reduce their taxable income by $1,000 each, on top of a base deduction of $7,400 (single) or $7,950 (married).
No. New York SDI (up to $0.60/week) and PFL (~0.388% of wages) are employee payroll deductions separate from income tax withholding.