State of New York Income Tax New York City, New York Local Income Tax

New York City Income Tax


tax rate for residents who live in New York City


tax rate for nonresidents who work in New York City

New York City has local income tax for residents, so residents of New York City pay only the New York income tax and Federal income tax on most forms of income.

There is no New York City income tax imposed on nonresidents who work in New York City, although they may have to pay the resident local income tax in their own municipality.

New York City Income Tax Information:

2.907 - 3.876

What is a local income tax?

A local income tax is a special tax on earned income collected by local governments like counties, cities, and school districts. Fourteen states including New York allow local governments to collect an income tax.

While the federal income tax and the New York income tax are progressive income taxes with multiple tax brackets, all local income taxes are flat-rate taxes which are the same for every taxpayer regardless of income.

Another major difference between local income taxes and federal or state taxes is that most local taxes are collected only on earned income, and not on capital gains or other non-earned income like interest and dividends.

How do you pay the New York City income tax?

The New York City income tax is due on April 15th, when you file your federal and state tax returns. Because calculating your local income tax is relatively simple compared to your other tax returns, many tax preparers will file your New York City income tax return for free.

If you file your own taxes, the New York City tax collector will likely mail you a copy of the tax forms you need by April. Unfortunately, many leading e-file providers (like TurboTax and H&R Block) do not support local income taxes. New York City may have a proprietary e-filing system you can use alongside your state and federal e-filing provider.

Other local income taxes in New York

We have information on the local income tax rates in 4 New York localities. Use this list to compare the New York City income tax with local income taxes in nearby cities. Click on any city or county for more details.