New York Tax Tables for 2021
The 2021 New York Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the New York State Tax Calculator 2021.
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New York Tax Tables for 2021
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for New York in 2021. New York uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2021)
Marginal income tax brackets for Single filers in New York for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 8,500.00 | 4% |
| 3 | $ 8,500.00 to $ 11,700.00 | 4.5% |
| 4 | $ 11,700.00 to $ 13,900.00 | 5.25% |
| 5 | $ 13,900.00 to $ 80,650.00 | 5.5% |
| 6 | $ 80,650.00 to $ 215,400.00 | 6% |
| 7 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 8 | $ 1,077,550.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Married filing jointly – Progressive Tax Brackets (2021)
Marginal income tax brackets for Married filing jointly filers in New York for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 17,150.00 | 4% |
| 3 | $ 17,150.00 to $ 23,600.00 | 4.5% |
| 4 | $ 23,600.00 to $ 27,900.00 | 5.25% |
| 5 | $ 27,900.00 to $ 161,550.00 | 5.5% |
| 6 | $ 161,550.00 to $ 323,200.00 | 6% |
| 7 | $ 323,200.00 to $ 2,155,350.00 | 6.85% |
| 8 | $ 2,155,350.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Married filing separately – Progressive Tax Brackets (2021)
Marginal income tax brackets for Married filing separately filers in New York for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 8,500.00 | 4% |
| 3 | $ 8,500.00 to $ 11,700.00 | 4.5% |
| 4 | $ 11,700.00 to $ 13,900.00 | 5.25% |
| 5 | $ 13,900.00 to $ 80,650.00 | 5.5% |
| 6 | $ 80,650.00 to $ 215,400.00 | 6% |
| 7 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 8 | $ 1,077,550.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Head of household – Progressive Tax Brackets (2021)
Marginal income tax brackets for Head of household filers in New York for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 8,500.00 | 4% |
| 3 | $ 8,500.00 to $ 11,700.00 | 4.5% |
| 4 | $ 11,700.00 to $ 13,900.00 | 5.25% |
| 5 | $ 13,900.00 to $ 80,650.00 | 5.5% |
| 6 | $ 80,650.00 to $ 215,400.00 | 6% |
| 7 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 8 | $ 1,077,550.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Widowed – Progressive Tax Brackets (2021)
Marginal income tax brackets for Widowed filers in New York for 2021. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 17,150.00 | 4% |
| 3 | $ 17,150.00 to $ 23,600.00 | 4.5% |
| 4 | $ 23,600.00 to $ 27,900.00 | 5.25% |
| 5 | $ 27,900.00 to $ 161,550.00 | 5.5% |
| 6 | $ 161,550.00 to $ 323,200.00 | 6% |
| 7 | $ 323,200.00 to $ 2,155,350.00 | 6.85% |
| 8 | $ 2,155,350.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
New York Standard Deduction(2021)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $8,000 |
| Married filing jointly | $16,050 |
| Married filing separately | $8,000 |
| Head of household | $8,000 |
| Widowed | $16,050 |
New York Child & Dependent Credits(2021)
State child and dependent credit rules for New York. Values vary by tax year.
| Item | Value |
|---|---|
| Credit % of Federal | 33% |
| Minimum per Child | $100 |
| Refundable | Yes |
New York Payroll Taxes(2021)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Paid Family and Medical Leave Tax | 0.455% | No cap |
| State Unemployment Insurance (SUI) Tax | 0% | No cap |
| New York State Disability Insurance | 0.5% | $31 |
New York Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and New York updates:
Frequently Asked Questions
Does New York provide education credits?
Yes—filers may claim the College Tuition Credit or Deduction for qualified tuition expenses.
Does IT-114 interact with IT-216 or IT-272?
For the covered years, IT-114 was separate from the NY EIC (IT-215/IT-216) and College Tuition (IT-272). Each had its own eligibility and computation. See context: IT-114.
What attachments are commonly required with IT-201?
Attachments may include Form IT-201-ATT (Other Tax Credits & Taxes), Form IT-225 (State Modifications), Form IT-196 (Itemized Deduction Schedule) and others depending on your situation.
Can I offset Yonkers nonresident tax with credits on my NY return?
No — the Yonkers tax is a local levy and cannot be offset by NYS credits, but it may be deductible as a local tax on your federal return if you itemize.
Can IT-2663 be waived?
Yes — if the seller qualifies for an exemption (e.g., property used as a NY principal residence or a no-gain transfer), a Certificate of Exemption may be requested before closing.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.