Official Rates & Tables
2025 New York & Federal Tax Brackets
Complete reference guide for payroll administrators, accountants, and employees in New York. Compiled directly from IRS Publication 15-T and NYS-50-T-NYS.
1. New York State Income Tax Brackets (NYS-50-T-NYS)
Method II Exact FormulaCompiled directly from official publications of the New York State Department of Taxation and Finance ↗ and federal guidelines under IRS Publication 15-T ↗. Use our interactive Pay Stub Calculator NY to apply these exact withholding formulas automatically.
| Taxable Income (Single / HOH) | Taxable Income (Married Joint) | Tax Rate | Marginal Tax Formula |
|---|---|---|---|
| $0 – $8,500 | $0 – $17,150 | 4.00% | 4.00% of taxable income |
| $8,501 – $11,700 | $17,151 – $23,600 | 4.50% | Base + 4.50% of excess |
| $11,701 – $13,900 | $23,601 – $27,900 | 5.25% | Base + 5.25% of excess |
| $13,901 – $80,650 | $27,901 – $161,550 | 5.50% | Base + 5.50% of excess |
| $80,651 – $215,400 | $161,551 – $323,200 | 6.00% | Base + 6.00% of excess |
| $215,401 – $1,077,550 | $323,201 – $2,155,350 | 6.85% | Base + 6.85% of excess |
| $1,077,551 – $5,000,000 | $2,155,351 – $5,000,000 | 9.65% | Base + 9.65% of excess |
| $5,000,001 – $25,000,000 | $5,000,001 – $25,000,000 | 10.30% | Base + 10.30% of excess |
| Over $25,000,000 | Over $25,000,000 | 10.90% | Base + 10.90% of excess |
2. Federal Income Tax Withholding Brackets (IRS Form W-4)
IRS Pub 15-T (2025)| Tax Rate | Single Filers | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $17,000 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $17,001 – $64,850 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,500 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,501 – $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
3. Standard Deductions & Mandatory Limits Comparison
Standard Deductions
| Single: | Federal: $15,000 • NYS: $8,000 |
| Married Joint: | Federal: $30,000 • NYS: $16,050 |
| Head of Household: | Federal: $22,500 • NYS: $11,200 |
FICA & Statutory Deductions
| Social Security: | 6.2% up to $176,100 cap |
| Medicare: | 1.45% (+0.9% over $200k/$250k) |
| NY Disability (SDI): | 0.50% (Max $0.60 per week) |
| NY Paid Family Leave: | 0.388% (Max $354.53 per year) |
Interactive Payroll Tools & Resources
Compute take-home earnings with our verified state calculators: