2026 New York withholding numbers
New York State withholding on this page uses Method II from NYS-50-T-NYS, on an annual basis. Table A subtracts a deduction and exemption allowance. The annual schedule then applies to the net wages. The schedule columns are labeled at least and but less than, so a wage that lands exactly on a boundary uses the row that starts there. Head of household is not in that annual schedule, so this page does not estimate it. Exemptions above 10 need Tables B and C, which are not calculated here.
| Item | 2026 |
|---|---|
| Table A, single, before exemptions | $7,400 |
| Table A, married, before exemptions | $7,950 |
| Each exemption, annual | $1,000 |
| Annual schedule boundaries | At least / but less than |
| Method III, single, net wages at least | $1,077,550 |
| Method III, married, net wages at least | $2,155,350 |
| Employee SDI | 0.5%, no more than $0.60 a week |
| Paid Family Leave | 0.432%, no more than $411.91 a year |
| Yonkers resident surcharge | 16.75% of the state tax |
| Yonkers nonresident earnings tax | 0.5%, after the exclusion |
| NYC Table A, single, before exemptions | $5,000 |
| NYC Table A, married, before exemptions | $5,500 |
Method III replaces the schedule when annualized net wages are at least $1,077,550 for single filers or $2,155,350 for married filing jointly. The Method III tax is the whole net amount times the rate in that table, not a tax on only the amount over the threshold.
Disability benefits and Paid Family Leave are separate from income tax. An employer may deduct employee SDI at 0.5% of wages, but not more than $0.60 a week. The deduction is permitted, not required, so the form can turn it off. Paid Family Leave for 2026 is 0.432% of wages, and it stops at $411.91 for the year.
Annual exact-calculation schedules
Tax = add + rate × (net wages − subtract). Net wages are annual gross wages minus the Table A allowance.
| At least | But less than | Subtract | Rate | Add |
|---|---|---|---|---|
| $0 | $8,500 | $0.00 | 3.9% | $0.00 |
| $8,500 | $11,700 | $8,500.00 | 4.4% | $332.00 |
| $11,700 | $13,900 | $11,700.00 | 5.15% | $472.00 |
| $13,900 | $80,650 | $13,900.00 | 5.4% | $586.00 |
| $80,650 | $96,800 | $80,650.00 | 5.9% | $4,190.00 |
| $96,800 | $107,650 | $96,800.00 | 7.03% | $5,143.00 |
| $107,650 | $157,650 | $107,650.00 | 7.53% | $5,906.00 |
| $157,650 | $215,400 | $157,650.00 | 6.4% | $9,673.00 |
| $215,400 | $265,400 | $215,400.00 | 11.44% | $13,369.00 |
| $265,400 | $1,077,550 | $265,400.00 | 7.35% | $19,091.00 |
| At least | But less than | Subtract | Rate | Add |
|---|---|---|---|---|
| $0 | $8,500 | $0.00 | 3.9% | $0.00 |
| $8,500 | $11,700 | $8,500.00 | 4.4% | $332.00 |
| $11,700 | $13,900 | $11,700.00 | 5.15% | $472.00 |
| $13,900 | $80,650 | $13,900.00 | 5.4% | $586.00 |
| $80,650 | $96,800 | $80,650.00 | 5.9% | $4,190.00 |
| $96,800 | $107,650 | $96,800.00 | 6.57% | $5,143.00 |
| $107,650 | $157,650 | $107,650.00 | 7.07% | $5,855.00 |
| $157,650 | $211,550 | $157,650.00 | 8.01% | $9,388.00 |
| $211,550 | $323,200 | $211,550.00 | 6.4% | $13,708.00 |
| $323,200 | $373,200 | $323,200.00 | 13.49% | $20,854.00 |
| $373,200 | $1,077,550 | $373,200.00 | 7.35% | $27,600.00 |
| $1,077,550 | $2,155,350 | $1,077,550.00 | 7.65% | $79,369.00 |
| At least | But less than | Subtract | Rate | Add |
|---|---|---|---|---|
| $0 | $8,000 | $0.00 | 2.05% | $0.00 |
| $8,000 | $8,700 | $8,000.00 | 2.8% | $164.00 |
| $8,700 | $15,000 | $8,700.00 | 3.25% | $184.00 |
| $15,000 | $25,000 | $15,000.00 | 3.95% | $388.00 |
| $25,000 | $60,000 | $25,000.00 | 4.15% | $783.00 |
| $60,000 | and above | $60,000.00 | 4.25% | $2,236.00 |
Worked examples
Each example is this calculator's result. Per-paycheck amounts divide the full-year figure by the number of paychecks and round half-up to the cent. A wage-bracket table in the same publication can differ by a few cents.
Single, $85,000, every two weeks, 1 exemption
New York State only. SDI is included. Step 2 is not checked.
Federal withholding follows IRS Publication 15-T (tax year 2026), Worksheet 1A, annualized. Annual wages are $85,000.00. Worksheet line 1g is $8,600.00, so the adjusted annual wage is $76,400.00. That wage falls in the standard percentage table row from $57,900.00 to $113,200.00. The row's base is $5,800.00 and its rate is 22%. Tentative annual federal tax is $9,870.00. Annual federal income tax before any per-paycheck extra withholding is $9,870.00.
Social Security is 6.2% of wages up to $184,500, which is $5,270.00 here. Medicare is 1.45% of all wages, $1,232.50. Additional Medicare is 0.9% of wages over $200,000, which is $0.00.
New York State income tax follows NYS-50-T-NYS for 2026. Annual wages of $85,000.00 minus the Table A allowance of $8,400.00 leave net wages of $76,600.00. Those net wages are at least $13,900.00 and less than $80,650.00. The row subtracts $13,900.00, multiplies by 5.4%, and adds $586.00. Annual state income tax is $3,971.80. SDI is $31.20 for the year. Paid Family Leave is $367.20.
Federal withholding follows IRS Publication 15-T (tax year 2026), Worksheet 1A, annualized. Annual wages are $85,000.00. Worksheet line 1g is $8,600.00, so the adjusted annual wage is $76,400.00. That wage falls in the standard percentage table row from $57,900.00 to $113,200.00. The row's base is $5,800.00 and its rate is 22%. Tentative annual federal tax is $9,870.00. Annual federal income tax before any per-paycheck extra withholding is $9,870.00.
| Line | This paycheck | Full year |
|---|---|---|
| Gross pay | $3,269.23 | $85,000.00 |
| Federal income tax | $379.62 | $9,870.00 |
| Social Security | $202.69 | $5,270.00 |
| Medicare | $47.40 | $1,232.50 |
| Additional Medicare | $0.00 | $0.00 |
| State income tax | $152.76 | $3,971.80 |
| NY SDI | $1.20 | $31.20 |
| NY PFL | $14.12 | $367.20 |
| Total withheld | $797.79 | $20,742.70 |
| Take-home pay | $2,471.44 | $64,257.30 |
Same wages, New York City resident
The state line stays on NYS-50-T-NYS. City tax is added from NYS-50-T-NYC. Yonkers is not included.
Federal withholding follows IRS Publication 15-T (tax year 2026), Worksheet 1A, annualized. Annual wages are $85,000.00. Worksheet line 1g is $8,600.00, so the adjusted annual wage is $76,400.00. That wage falls in the standard percentage table row from $57,900.00 to $113,200.00. The row's base is $5,800.00 and its rate is 22%. Tentative annual federal tax is $9,870.00. Annual federal income tax before any per-paycheck extra withholding is $9,870.00.
Social Security is 6.2% of wages up to $184,500, which is $5,270.00 here. Medicare is 1.45% of all wages, $1,232.50. Additional Medicare is 0.9% of wages over $200,000, which is $0.00.
New York State income tax follows NYS-50-T-NYS for 2026. Annual wages of $85,000.00 minus the Table A allowance of $8,400.00 leave net wages of $76,600.00. Those net wages are at least $13,900.00 and less than $80,650.00. The row subtracts $13,900.00, multiplies by 5.4%, and adds $586.00. Annual state income tax is $3,971.80. SDI is $31.20 for the year. Paid Family Leave is $367.20. New York City resident tax is $3,043.50 for the year, from NYS-50-T-NYC.
| Line | This paycheck | Full year |
|---|---|---|
| Gross pay | $3,269.23 | $85,000.00 |
| Federal income tax | $379.62 | $9,870.00 |
| Social Security | $202.69 | $5,270.00 |
| Medicare | $47.40 | $1,232.50 |
| Additional Medicare | $0.00 | $0.00 |
| State income tax | $152.76 | $3,971.80 |
| NY SDI | $1.20 | $31.20 |
| NY PFL | $14.12 | $367.20 |
| NYC resident tax | $117.06 | $3,043.50 |
| Total withheld | $914.85 | $23,786.20 |
| Take-home pay | $2,354.38 | $61,213.80 |
Yonkers
A Yonkers resident surcharge is 16.75% of the New York State exact-calculation tax. The nonresident earnings tax is a different table. NYS-50-T-Y labels that table over and but not over: annualized pay above a line's floor and not over its ceiling uses that line's exclusion, then 0.5%. Pay over $0 and not over $3,999.99 has no withholding.
How to use the result
- Use single or married filing jointly. Head of household returns an explanation instead of a number.
- Enter IT-2104 exemptions from 0 to 10.
- Choose New York City or Yonkers only when it applies. The default is New York State tax, SDI, and Paid Family Leave.
- Turn SDI off when the employer does not deduct it. Paid Family Leave remains.
Sources
Rates, brackets, deductions, and limits on this page are the 2026 figures this calculator uses (last checked 2026-10-27). The publications below are the sources for this estimate.
- IRS Publication 15-T (2026)
- Social Security and Medicare employee tax
- Social Security and Medicare employee tax
- Additional Medicare Tax
- NYS-50-T-NYS
- New York disability benefits (employee deduction)
- New York Paid Family Leave rate
Further California forms, not used as a second set of numbers: DE 4 (employee allowances), DE 44 (employer guide), and Method A wage-bracket tables. Check a federal estimate with the IRS Tax Withholding Estimator.
Data sources: IRS Publication 15-T (2026), NYS-50-T-NYS (2026), NYS-50-T-NYC (2026), NYS-50-T-Y (2026), New York disability benefits, Workers' Compensation Law section 209 and New York Paid Family Leave rate for 2026. Last checked October 28, 2026.
Disclaimer
AuraCalcs provides estimates for informational and educational purposes only. Results use the 2026 payroll withholding methods published by the IRS and the listed state agencies and may differ from your actual paycheck, which depends on your employer's payroll system, your Form W-4 and state withholding forms, benefits elections and other factors. This is not tax, legal or financial advice. Verify with your employer's payroll department, the IRS Tax Withholding Estimator, or a qualified tax professional. The paycheck calculators estimate federal income tax, Social Security, Medicare, Additional Medicare, and state withholding for the states on these pages. They are not a bill, a filing, or a determination of tax owed.
Frequently asked questions
Does this page include New York City and Yonkers?
Why might the state tax differ from my stub by a few cents?
What do the schedule boundaries mean?
Is SDI required?
What is the 2026 Paid Family Leave deduction?
Can I use this for a bonus or a 401(k)?
Last reviewed: 2026-10-28