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New York Income Tax (2026)
Conditional: Graduated state income tax: for tax year 2026, rates run 3.9% (lowest bracket) up to 10.9% on taxable income over $25,000,000 — among the highest top rates in the nation (Tax Law §601; further lower/middle-bracket cuts arrive in 2027).
Graduated state income tax: for tax year 2026, rates run 3.9% (lowest bracket) up to 10.9% on taxable income over $25,000,000 — among the highest top rates in the nation (Tax Law §601; further lower/middle-bracket cuts arrive in 2027). New York City residents pay an additional local income tax.
Official source: nysenate.gov →
General legal information, not legal advice — verify important decisions with a licensed attorney.
Income Tax in states bordering New York
The same rule in each neighboring state LawLert has verified, from that state’s own official source.
- ConnecticutInfo
Graduated 2% to 6.99%; top rate 6.99% (with a benefit-recapture add-back that makes high earners pay the top rate on all income).
Verified Jul 4, 2026 · Source: portal.ct.gov · Full Connecticut rule →
- MassachusettsConditional
Flat 5% PLUS a 4% surtax on taxable income over $1,107,750 (2026 threshold), for a top effective rate of 9% above that level.
Verified May 31, 2026 · Source: mass.gov · Full Massachusetts rule →
- New JerseyConditional
Graduated, topping out at 10.75% (on income over $1,000,000) — the 4th-highest top rate in the nation.
Verified May 31, 2026 · Source: nj.gov · Full New Jersey rule →
- PennsylvaniaInfo
Flat 3.07% individual income tax for 2026.
Verified May 31, 2026 · Source: pa.gov · Full Pennsylvania rule →
- VermontInfo
Graduated; top rate 8.75% (brackets 3.35% / 6.60% / 7.60% / 8.75%).
Verified May 31, 2026 · Source: tax.vermont.gov · Full Vermont rule →
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