NYC Local Income Tax (NYC Resident Tax)
A city income tax NYC residents pay on top of NY State tax — four brackets from 3.078% to 3.876% — that nonresidents who merely work in the city do not owe.
Last updated: September 17, 2026New York City charges its own resident income tax on top of New York State tax — a surcharge that only applies if you live in one of the five boroughs, not merely if you work there. A Jersey City or Westchester resident commuting into a Manhattan office pays NY State tax (and, for NJ residents, NJ tax) but owes NYC’s local tax on none of it; a Brooklyn resident working fully remote for an out-of-state company still owes it on all of it. Residency, not where the paycheck is issued, is what triggers the tax.
The tax is progressive, with four brackets that scale by filing status:
| Bracket (single filer) | Rate |
|---|---|
| $0 – $12,000 | 3.078% |
| $12,000 – $25,000 | 3.762% |
| $25,000 – $50,000 | 3.819% |
| Above $50,000 | 3.876% |
Unlike the federal and NY State brackets, these dollar thresholds are fixed by NYC law rather than adjusted for inflation each year, and they scale up for joint and head-of-household filers (for example, the top 3.876% bracket starts at $90,000 for married filing jointly instead of $50,000).
Worked example
A single NYC resident with $80,000 of city taxable income owes 3.078% on the first $12,000 ($369), 3.762% on the next $13,000 ($489), 3.819% on the next $25,000 ($955), and 3.876% on the remaining $30,000 ($1,163) — a total of about $2,976, an effective NYC rate of roughly 3.7%. That’s on top of, not instead of, NY State’s own bracket schedule.
See how this stacks with federal, state, and FICA tax at a specific salary on the Salary After Taxes pages, or reverse it — start from what you need to take home — on the Required Salary Calculator.