How Much Tax Is Deducted From a Paycheck in NY?
Federal tax, state tax, city tax, FICA, and two New York-only deductions all come out before a single dollar reaches your bank account. Here is exactly what each one takes in 2026 — with the full paycheck math worked out.
Key takeaways
- A New York paycheck can carry seven deduction lines: federal income tax, NY state tax, NYC tax (residents only), Social Security, Medicare, NY Paid Family Leave, and NY disability.
- The FY2026 budget cut the five lowest state brackets by 0.1% for 2026 — single filers now start at 3.9% instead of 4%, stepping up to 10.9% at the top.
- On a $75,000 salary, single, paid biweekly, 2026, total deductions run $19,687.79 a year — leaving $2,127.39 per paycheck.
- NYC residents pay an extra city layer of 3.078% to 3.876%; commuters who live outside the city do not, no matter where they work.
- The two NY-only deductions are small but real: Paid Family Leave at 0.432% of wages and disability at $1.20 per biweekly paycheck.
The short answer: what leaves every New York paycheck
Open a New York pay stub and count the lines before the net. There is federal income tax, New York State income tax, Social Security, and Medicare — the four almost every American worker sees. Then come the New York extras: a New York City income tax line if you live in the five boroughs, a Paid Family Leave deduction, and a tiny disability insurance deduction. That is the full stack: up to seven lines, each with its own rate and its own rules.
2026 New York State brackets: the rates that just changed
New York’s FY2026 budget, signed in May 2025, cut the five lowest income-tax brackets by 0.1 percentage point starting with tax year 2026 (another 0.1% cut follows in 2027). The New York State Department of Taxation and Finance confirms the phase-in. For single filers in 2026:
| Taxable income (single) | Rate |
|---|---|
| $0 – $8,500 | 3.9% |
| $8,501 – $11,700 | 4.4% |
| $11,701 – $13,900 | 5.15% |
| $13,901 – $80,650 | 5.4% |
| $80,651 – $215,400 | 5.9% |
| $215,401 – $1,077,550 | 6.85% |
| $1,077,551 – $5,000,000 | 9.65% |
| $5,000,001 – $25,000,000 | 10.3% |
| Over $25,000,000 | 10.9% |
Two things matter first. First, New York applies its own standard deduction of $8,000 for single filers — not the federal one — so a $75,000 salary becomes $67,000 of state taxable income. Make sure any calculator you use reflects the 2026 schedule with the enacted cuts.
Federal income tax: still the biggest slice
For 2026, the federal standard deduction for single filers is $16,100, per IRS figures published via Fidelity. On a $75,000 salary with no other adjustments, federal taxable income is $58,900. The 2026 federal brackets for single filers then apply marginally: 10% to $12,400, 12% to $50,400, and 22% above that.
The math: $1,240 on the first slice, $4,560 on the next $38,000, and $1,870 on the final $8,500 — $7,670 a year in federal income tax, about $295 per biweekly paycheck.
New York City’s own income tax (if you live there)
New York City is one of the few American cities with its own personal income tax, and it lands on top of the state tax. The city brackets are unchanged for 2026: for single filers, 3.078% on the first $12,000, 3.762% to $25,000, 3.819% to $50,000, and 3.876% on everything above $50,000. The city tax is computed on your New York State taxable income, so our $67,000 example pays $2,472.09 a year — about $95 per paycheck.
The trigger is residency, not your workplace. Live in Brooklyn and work remotely for a Texas company? You owe the city tax. Live in Hoboken and commute to Midtown? You owe New York State tax on the wages but zero city tax.
FICA: the fixed 7.65% that never negotiates
Social Security takes 6.2% of wages up to the $184,500 wage base for 2026, and Medicare takes 1.45% of every dollar with no cap. Together that is 7.65% from the first dollar of pay — $5,737.50 a year on $75,000, or $220.67 per biweekly paycheck ($178.85 Social Security plus $41.83 Medicare). Unlike income tax, there are no brackets and no deductions to shrink it.
The two small lines only New Yorkers have
Paid Family Leave: New York funds up to 12 weeks of job-protected paid leave entirely through employee payroll deductions. For 2026, the contribution rate is 0.432% of gross wages, capped at $411.91 a year, according to Paychex’s 2026 program summary. On $75,000 that is $324 a year, about $12.46 per biweekly paycheck, and it stops once you hit the cap.
Disability insurance: The employee share of the state’s short-term disability coverage is 0.5% of wages, capped by statute at $0.60 a week — $1.20 per biweekly paycheck, $31.20 a year, as LegalClarity’s 2026 guide notes. It is the cheapest mandatory disability program in the country — and a separate line from Paid Family Leave.
The full math: a $75,000 salary, paid biweekly
Every line together for a single filer earning $75,000, paid biweekly, living in New York City:
| Deduction | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,884.62 | $75,000.00 |
| Federal income tax | $295.00 | $7,670.00 |
| NY state income tax | $132.81 | $3,453.00 |
| NYC income tax | $95.08 | $2,472.09 |
| Social Security (6.2%) | $178.85 | $4,650.00 |
| Medicare (1.45%) | $41.83 | $1,087.50 |
| NY Paid Family Leave | $12.46 | $324.00 |
| NY disability | $1.20 | $31.20 |
| Net pay | $2,127.39 | $55,312.21 |
All seven deductions total $19,687.79 a year — an effective rate of about 26.3%. The combined marginal rate on your next dollar of raise is steeper: 22% + 5.4% + 3.876% ≈ 31.3%.
What changes your numbers
The benefit recapture. Above $107,650 of New York AGI, the state phases back the lower-bracket benefit over the next $50,000 of income, so high earners effectively pay their top rate on more of their pay.
The SALT cap is now $40,400. Federal tax law raised the state-and-local-tax deduction cap to $40,400 for 2026, which matters enormously to itemizing New Yorkers — our SALT deduction guide walks through who benefits. It does not change withholding, but it changes what you owe in April.
Pre-tax deductions shrink everything. 401(k) contributions, health-insurance premiums, and HSA contributions come out before most of these taxes are computed. For contrast, see how the same salary fares with no state income tax in Texas or Florida’s zero-tax paycheck.