NYC Paycheck Calculator 2026

Who owes New York City income tax

New York City income tax is withheld from city residents: people whose home is in the Bronx, Brooklyn, Manhattan, Queens or Staten Island. Form IT-2104 asks that question directly, and a "yes" makes the employer run the city tables as well as the state ones^[nyc2][nyc1].

A commuter who lives in New Jersey, Connecticut or elsewhere in New York State gets no city resident tax in these tables. New York State tax still applies to the part of their pay earned in the state; nonresidents give the employer Form IT-2104.1 to estimate that share^[nyc3]. That is why two people at the same Manhattan desk can have different paychecks: the one who lives in Queens pays the city amount, the one who lives in New Jersey does not (New Jersey withholds its own tax, reduced by what New York takes).

NYC withholding rates and IT-2104 line 2 allowances

The city uses one six-step schedule from 2.05% to 4.25% for every filing status, applied after a deduction of $5,000 a year (single) or $5,500 (married) plus $1,000 for each allowance on IT-2104 line 2^[nyc1]. The state said there were no changes to the city tables for 2026^[nyc4].

Per biweekly paycheck the deduction is $192.3 single or $211.5 married, and each line 2 allowance adds $38.5. In the example, $2,307.69 − $192.3 leaves $2,115.39, which sits on the 4.15% line of the biweekly table: $30.12 plus 4.15% of the amount over $962 gives $77.99.

Because the city deduction is smaller than the state's $7,400, city tax starts on lower pay than state tax does. This calculator uses the same number for IT-2104 lines 1 and 2; the form allows them to differ. A bonus paid separately from regular wages can be withheld at the city's flat supplemental rate of 4.25%.

City and state tax side by side

At every salary below, the city takes less than the state, and the city's share flattens out because its top rate of 4.25% begins at $60,000 of net wages while the state schedule keeps climbing. Single filer, biweekly, zero allowances:

The state figures reflect the 2026 rate cut for New York State, which starts its tables at 3.90%^[nyc6]; the city figures are the same as in 2025. Full state rules, including Yonkers, are on the New York salary calculator page.

Other deductions on a New York City paycheck

Besides the two income taxes, a city paycheck carries the statewide Paid Family Leave and disability contributions and nothing for unemployment insurance. Paid Family Leave is 0.432% of gross wages, up to $411.91 for 2026^[nyc5]; disability insurance is 0.5% of wages but never more than 60 cents a week. New York has no employee unemployment contribution.

Pre-tax deductions shrink city wages the same way they shrink state wages: traditional 401(k) deferrals and Section 125 health premiums are not subject to city withholding^[nyc3]. City workers are the exception. Contributions to the New York City flexible benefits program run by city agencies (an IRC 125 plan) and public-employee 414(h) retirement contributions remain subject to state and city withholding, so a teacher or transit worker sees less of a tax cut from those deductions than a private-sector employee does.

A 6% 401(k) on $60,000 lowers combined state and city withholding by about $344 a year. For overtime and shift pay, the overtime tax calculator separates the federal side.

New York City take-home pay on common salaries

Worked example: $60,000 in New York City

1. Gross pay: $60,000 a year ÷ 26 paychecks = $2,307.69.
2. Federal income tax: the IRS percentage method annualizes $60,000 of taxable wages, subtracts the $8,600 built into the 2026 tables for a standard W-4, and applies the brackets (top rate 12%): $193.08^[p15t].
3. FICA: 6.2% Social Security $143.08 plus 1.45% Medicare $33.46^[tc751].
4. New York City: New York income tax $102.90, NYC resident tax $77.99, NY paid family leave (0.432%) $9.97, NY disability (0.5%, max $0.60/wk) $1.20.
5. Net pay: $1,746.02 per paycheck, $45,396 a year (75.7% of gross).

Compare New York City with nearby states

Same $60,000 salary, different state: New Jersey $1,843.11 · Connecticut $1,837.40 · Pennsylvania $1,865.61 per paycheck. The state tax calculator ranks every state we cover on one salary, and the paycheck calculator switches states in one click. Hourly? Add overtime with the time and a half calculator.