New York Local Income Tax Rates, 2026
2 New York jurisdictions withhold a local income tax, at 3.876% for residents. Base: State taxable income, Share of state income tax. Every rate links to its source.
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Calculators for major New York jurisdictions
New York City (up to 3.876%), Yonkers (16.75% of state income tax)
All New York local income tax rates
| Jurisdiction | Residents | Non-residents | Source |
|---|---|---|---|
| New York City | up to 3.876% | — | source |
| Yonkers | 16.75% of state income tax | 0.5% | source |
Resident rates apply to the base shown above; bracketed localities show the top rate.
FAQ
How many New York jurisdictions have a local income tax?
2 in 2026, with resident rates from 3.876%. Anywhere else in New York, no local income tax is withheld.
What income does New York local income tax apply to?
State taxable income or Share of state income tax. Pre-tax 401(k) and Section 125 amounts reduce it.
Do non-residents who work in a New York city pay it?
New York City taxes residents only; the commuter tax was repealed in 1999. Yonkers charges non-residents a 0.5% earnings tax on wages earned in the city.