Withholding tax rate changes

NYS and Yonkers withholding tax changes effective January 1, 2023.

We revised the 2023 New York State personal income tax rate schedules to reflect certain income tax rate reductions enacted under the Tax Law. We also updated the New York State and Yonkers withholding tax tables and methods for 2023. These changes apply to payrolls made on or after January 1, 2023.

• Calculate 2023 New York State withholding tax amounts using Publication NYS-50-T-NYS (1/23), New York State Withholding Tax Tables and Methods.
• Calculate 2023 Yonkers resident and nonresident withholding tax amounts using Publication NYS-50-T-Y (1/23), Yonkers Withholding Tax Tables and Methods.
• NOTE: There were no changes to the New York City resident wage bracket tables and exact calculation methods. Please continue to use Publication NYS-50-T-NYC (1/18), New York City Withholding Tax Tables and Methods.

Form IT-2104, Employee's Withholding Allowance Certificate (2023)

• The instructions (IT-2104-I) for Form IT-2104 for 2023 reflect these tax rate schedule changes.

Just a reminder

To avoid penalties, it's important to file and pay withholding tax on time and accurately report employee wage and withholding information. See Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax, for more information.

Need help?

See our Withholding tax page or call our Withholding Tax Information Center.

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