Understanding New York's Progressive Tax
New York State utilizes one of the most comprehensive progressive income tax systems in the United States. For 2025, rates range from 4.0% for the lowest earners up to 10.9% for those in the highest brackets (over $25 million).
Navigating this "waterfall" is essential for anyone living or working in the state. Because the brackets are narrow at the lower end, even modest salaries quickly move through the initial 4% and 4.5% tiers into the 5.85% and 6.25% ranges common for professional-level income.