How much is NYC city income tax?

NYC residents pay a city income tax of 3.078% to 3.876% on top of NY state tax and federal tax. On an $80K salary, the NYC city tax alone is about $2,709/year. All five boroughs (Manhattan, Brooklyn, Queens, Bronx, Staten Island) pay the same rate.

Do I pay NYC tax if I live in New Jersey but work in NYC?

No. NYC city income tax is based on residency, not workplace. If you live in NJ and commute to NYC, you avoid the NYC city tax entirely — saving roughly $2,709/year at $80K. However, NY and NJ have no reciprocity, so you still pay NY state tax on NYC-sourced income. NJ gives you a credit for taxes paid to NY.

How much more do NYC residents pay compared to Texas?

On an $80K salary (Single), a NYC resident takes home about $58,354 vs $64,831 in Texas — a difference of roughly $6,477/year. Texas has no state or local income tax, while NYC residents face NY state tax (4-10.9%) plus NYC city tax (3.078-3.876%) on top of federal taxes.

Do all NYC boroughs pay the same city tax rate?

Yes. All five boroughs — Manhattan, Brooklyn, Queens, the Bronx, and Staten Island — pay the same NYC resident income tax rates (3.078% to 3.876%). There is no difference in city tax based on which borough you live in.

NYC Paycheck Calculator 2026

Q: What is NYC Unincorporated Business Tax (UBT)?

NYC imposes a 4% Unincorporated Business Tax on self-employed individuals and sole proprietors with net income above $100,000. This is in addition to federal, state, and city income taxes. W-2 employees do not pay UBT — it only applies to freelancers, consultants, and sole proprietors operating in NYC.

NYC residents pay 3 layers of income tax. Living in NJ saves ~$2,709/year on the same $80K salary.

Gross annual salary

Pay frequency

Filing status

Take-home per paycheck (biweekly)

$2,234.14

Gross annual salary$80,000

Gross per paycheck$3,076.92

Federal Taxes

Federal income tax−$9,049

Social Security (6.2%)−$4,960

Medicare (1.45%)−$1,160

New York Taxes

NY state income tax−$3,768

NYC city income tax−$2,976

Summary

Total deductions−$21,912

Annual take-home$58,088

Effective tax rate27.4%

Monthly take-home$4,841

NYC city tax adds $2,976/year ($114 per paycheck). All 5 boroughs pay the same rate.

2026 federal + NY state + NYC city tax rates · Updated April 2026

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How to Use This Calculator

Tab "Take-Home Pay"

Enter your gross annual salary, pay frequency, and filing status. This calculator assumes you are a NYC resident and automatically applies federal tax, NY state tax, and NYC city income tax. Under "More options," add 401(k) and health insurance pre-tax deductions to see their impact on your net pay.

Tab "Tax Breakdown"

A visual pie chart showing every slice of your NYC paycheck: federal income tax, NY state tax, NYC city tax, Social Security, and Medicare. Five distinct tax layers that reduce your take-home. The headline tells you how many cents of every dollar you actually keep.

Tab "Live vs Work"

See your take-home pay side-by-side as a NYC resident, a New Jersey commuter (living in Jersey City, working in Manhattan), and a Texas resident. Instantly see how much the NYC city tax costs you compared to living across the Hudson or in a no-tax state.

The Formulas

Federal Income Tax (2026 brackets):
Taxable income = Gross salary - Standard deduction ($15,750 Single / $31,500 MFJ / $23,500 HoH) - Pre-tax deductions
Apply progressive brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%

New York State Income Tax (2026):
Taxable income = Gross salary - NY standard deduction ($8,500 Single / $17,400 MFJ / $12,800 HoH) - Pre-tax deductions
Apply progressive brackets: 4% to 10.9% (9 brackets)

NYC City Income Tax (residents only):
Progressive brackets on gross income minus pre-tax deductions:
3.078% on first $12,000 | 3.762% on $12,001-$25,000 | 3.819% on $25,001-$50,000 | 3.876% on $50,001+
All 5 boroughs pay the same rate

FICA (Federal Insurance Contributions Act):
Social Security = 6.2% x min(Wages, $184,500)
Medicare = 1.45% x Wages
Additional Medicare = 0.9% x max(0, Wages - $200,000)

All figures use 2026 IRS rates (Rev. Proc. 2025-32), 2026 NY Department of Taxation brackets, and NYC Administrative Code rates.

Example

Maria -- Product Manager, $80K, Single, NYC Resident

Filing Single. $80,000 gross salary. Paid biweekly. Lives in Brooklyn.

Gross annual salary$80,000

Federal income tax-$9,049

NY state income tax-$3,768

NYC city income tax-$2,709

Social Security (6.2%)-$4,960

Medicare (1.45%)-$1,160

Annual take-home$58,354

Biweekly paycheck$2,244

Same salary, but living across the river in Jersey City (NJ commuter): take-home jumps to roughly $61,063 -- that is $2,709/year more. Move to Texas (no state or city tax) and it becomes $64,831. NYC costs $6,477/year more than Texas at $80K.

Frequently Asked Questions

How much is the NYC city income tax?▼

NYC city income tax ranges from 3.078% to 3.876%, applied progressively. The brackets are: 3.078% on the first $12,000, 3.762% on $12,001-$25,000, 3.819% on $25,001-$50,000, and 3.876% on income above $50,000. On an $80K salary, this works out to about $2,709/year. All five boroughs -- Manhattan, Brooklyn, Queens, the Bronx, and Staten Island -- pay the same rate.

Can I avoid NYC tax by living in New Jersey and commuting?▼

Yes, partially. NYC city income tax is based on residency. If you live in NJ and commute to a NYC office, you avoid the city tax entirely (about $2,709/year at $80K). However, NY and NJ have no tax reciprocity -- you still owe NY state income tax on your NYC-sourced wages. NJ gives you a credit for taxes paid to NY, so you generally do not pay double state tax. The net savings is roughly equal to the NYC city tax you avoid.

How does NYC compare to Texas for take-home pay?▼

On an $80K salary (Single), a NYC resident takes home about $58,354 vs $64,831 in Texas -- a $6,477 annual difference, or $540/month. Texas has no state or local income tax, while NYC residents face NY state tax (4-10.9%) plus NYC city tax (3.078-3.876%). For higher earners the gap grows even wider due to progressive brackets. Of course, Texas has no state services comparison and cost-of-living differences matter too.

What is NYC Unincorporated Business Tax (UBT)?▼

NYC imposes a 4% Unincorporated Business Tax on net income of sole proprietors, freelancers, and partnerships operating in NYC. The first $100,000 is effectively exempt via a credit. This tax is in addition to federal, NY state, NYC city income tax, and self-employment tax. W-2 employees are not subject to UBT. If you are self-employed in NYC, your effective tax burden is significantly higher than a salaried employee at the same income.

Do all five NYC boroughs pay the same tax rate?▼

Yes. The NYC resident income tax applies uniformly across all five boroughs -- Manhattan, Brooklyn, Queens, the Bronx, and Staten Island. There is no borough-specific tax rate. Whether you live in a studio in the East Village or a house in Staten Island, you pay the same 3.078-3.876% city income tax. The only NYC locality exception is Yonkers (Westchester County), which has its own separate surcharge of 16.75% of NY state tax.

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