Jurisdiction detail

New York tax guide

A seeded subnational profile for New York, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

New York State Department of Taxation and Finance

Overview

New York combines a robust state-income tax regime with city-level taxes in NYC and Yonkers, multiple corporate tax bases, and a separate Metropolitan Commuter Transportation Mobility Tax (MCTMT) on certain businesses.

NYC and Yonkers impose separate local income taxes on residents.The state's nexus rules for remote workers expanded materially post-pandemic.MCTMT applies to employers and self-employed in the MTA service area.

Individual income tax

New York imposes a progressive personal income tax with rates up to 10.9 percent on high earners. New York City and Yonkers add separate local income taxes.

Type: progressive

Business tax

Article 9-A franchise tax on business income with multiple bases; small business and qualified manufacturer rates may apply.

Reference rate: 7.25%

Sales or indirect tax

Economic nexus applies to remote sellers exceeding sales thresholds.

Base rate: 4%

Local rates add another 3 to 4.875 percent depending on jurisdiction; effective combined rates often around 8 percent.

Deadlines and forms

Calendar-year returns generally due April 15 for individuals and March 15 for partnerships; corporate filings vary.

Official authority

Visit New York State Department of Taxation and Finance

Primary sources

NY Department of Taxation and FinanceVerified 2026-05-20
NY State tax ratesVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.