Tax facts

The New York State Department of Taxation and Finance collects tax revenues that fund services and programs that benefit New Yorkers. As we emerge from the COVID-19 pandemic, tax collections are strong. Collections from the state’s personal income tax, corporation tax, sales tax, and property tax all increased in 2021. Tax collection summaries and trends are highlighted below. For more detailed information about tax collections, see View data.

Tax Facts reports the Tax Department’s latest tax information and trends. This information is compiled using state tax records, IRS data, U.S. Postal Service data, U.S. Census data, and various other state and national sources. Since tax data is based on previous years' returns, and returns can continue to flow in for years after a due date, some data may be lagged and subject to revision. Also, data is collected and presented in various ways (including tax year, calendar year, cumulative) to provide varied and current perspectives, which fulfill differing analytical purposes and reporting requirements.

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Personal income tax

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Comparisons

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General

Data category

Personal income tax

More money

The Tax Department collected more than $67 billion in personal income taxes in 2021. This is the state’s largest revenue source, supporting programs and services including education ($41.2 billion), health ($28 billion), and public safety ($2.8 billion).

chart of personal income tax collected in milIions of dollars — Personal income tax collected in millions of dollars from 2017 to 2021. Upward trend. 2017: approximately $48,720,000; 2018: approximately $49,999,000; 2019: approximately $52,875,000; 2020: approximately $53,140,000; 2021: approximately $67,208,000

Personal income tax collections by year
Calendar year	2017	2018	2019	2020	2021
Personal income tax collections (in millions of dollars)	$48,720.0	$49,999.2	$52,874.5	$53,140.4	$67,207.5

Fewer tax filers

More than 10.8 million individual taxpayers filed personal income taxes in New York in 2021, down from almost 11 million in 2020 when the COVID-19 pandemic hit.

Chart of Personal Income Tax Returns Filed — Personal income tax returns filed from 2017 to 2021; upward trend 2017 through 2020, then quick downturn 2021. 2017: 10,635,350; 2018: 10,728,408; 2019: 10,861,338; 2020: 10,987,142; 2021: 10,816,979

Chart of Population in New York State, 2017 through 2021 — Population trending downward from 2017 through 2019; upward trend from 2019 to 2020; trending down from 2020 to 2021. Population is 2017: 19,593,849; 2018: 19,544,098; 2019: 19,463,131; 2020: 20,154,933; 2021: 19,835,913

Returns filed by tax year
Tax year	2017	2018	2019	2020	2021
Number of returns filed	10,635,350	10,728,408	10,861,338	10,987,142	10,816,979
Population	19,593,849	19,544,098	19,463,131	20,154,933	19,835,913

Top state personal income tax rates and brackets as of January 1, 2023
State	Top rate	Bracket
California ^1,2,3	12.30%	$677,275
Hawaii²	11.00%	$200,000
New York ¹	10.90%	$25,000,000
Dist. Of Columbia	10.75%	$1,000,000
New Jersey	10.75%	$1,000,000
Oregon ^1,2	9.90%	$125,000
Minnesota ^1,7	9.85%	$183,341
Vermont ^1,12	8.75%	$229,500
Wisconsin ^1,13	7.65%	$304,170
Maine ^1,2	7.15%	$58,050
Connecticut ²	6.99%	$500,000
Montana ^1,2	6.75%	$21,600
Nebraska ^1,2,14	6.64%	$35,730
Delaware	6.60%	$60,001
West Virginia	6.50%	$60,000
South Carolina ^1,14	6.40%	$16,040
Iowa ^1,14	6.00%	$75,000
Rhode Island ¹	5.99%	$166,950
New Mexico ⁹	5.90%	$210,000
Idaho	5.80%	$0
Georgia ⁴	5.75%	$7,001
Maryland ⁵	5.75%	$250,000
Virginia ²	5.75%	$17,001
Kansas ²	5.70%	$30,000
Alabama ²	5.00%	$3,001
Massachusetts ⁶	5.00%	$0
New Hampshire	5% on dividends and interest income only
Mississippi ⁸	5% above $10,000 only
Illinois ¹	4.95%	$0
Missouri ¹	4.95%	$8,449
Arkansas ¹	4.90%	$8,501
Utah	4.85%	$0
North Carolina	4.75%	$0
Oklahoma ¹¹	4.75%	$7,200
Kentucky	4.50%	$0
Colorado	4.40%	$0
Lousiana ^2,14	4.25%	$50,001
Michigan	4.25%	$0
Ohio¹	3.99%	$115,300
Indiana	3.15%	$0
Pennsylvania	3.07%	$0
North Dakota ^{1 ,10}	2.90%	$491,350
Arizona	2.50%	$0
Alaska	n/a
Florida	n/a
Nevada	n/a
South Dakota	n/a
Tennessee	n/a
Texas	n/a
Washington	n/a
Wyoming	n/a
(1) 16 states have statutory provision for automatically adjusting to the rate of inflation the dollar values of the income tax brackets, standard deductions, and/or personal exemptions. Oregon does not index the income brackets for $125,000 and over.
(2) For joint returns, taxes are twice the tax on half the couple’s income
(3) California imposes an additional 1% tax on taxable income over $1 million, making the maximum rate 13.3% over $1 million.
(4) The Georgia income brackets reported are for single individuals. For married couples filing jointly, the same tax rates apply to the top income bracket of $10,000
(5) The income brackets reported for Maryland are for single individuals. For married couples filing jointly, the same tax rates apply to the top income bracket of $300,000.
(6) Short-term capital gains in Massachusetts is taxed at 12% rate. An additional tax of 4% on income of $1 million
(7) The income brackets reported for Minnesota are for single individuals. For married couples filing jointly, the same tax rates apply to the top income bracket of $304,971
(8) Mississippi rate decreases in 2024 to 4.8% if net general revenue goal is met.
(9) The income brackets reported for New Mexico are for single individuals. For married couples filing jointly, the same tax rates apply to the top income bracket of $315,000.
(10) The income brackets reported for North Dakota are for single individuals. For married couples filing jointly, the same tax rates apply to the top income bracket of $491,350.
(11) The income brackets reported for Oklahoma are for single persons. For married persons filing jointly, the same tax rates apply to the top income bracket of $12,200.
(12) Vermont’s income brackets reported are for single individuals. For married taxpayers filing jointly, the same tax rates apply to the top income bracket of $279,450.
(13) The Wisconsin income brackets reported are for single individuals. For married taxpayers filing jointly, the same tax rates apply to the top income bracket of $405,550
(14) Louisiana tax rates may be adjusted down if revenue trigger is met on April 1st. Iowa is phasing-in a flat rate by 2027, while Nebraska and South Carolina is phasing-in a reduced top rate by 2027
Source: State Personal Income Tax Rates, 2023 \| Federation of Tax Administrators

Progressive tax system

New York State’s progressive tax system imposes a lower tax burden on lower income taxpayers, while nearly half of New York State’s taxes are paid by 84,000 taxpayers with the highest incomes. Millionaires paid as much as 98.9% of all filers.

Pie Graphs of Top 200 Taxpayers Paying Taxes — Top 200: 9.5%; All other taxpayers: 90.5%

Pie Chart of Top 200,000 Taxpayers Pay Half of All Income Taxes — Top 200,000: 56.6%; All other taxpayers: 43.4%

Pie chart of top 50% of taxpayers paid nearly all income tax — Top 50%: 99.3%; lower 50%: 0.7%

Top data points for tax year 2021, all returns
Taxpayer categories	Number of taxpayers	% of total taxpayers	Liability ($)	% of total taxes
Top 200	200	0.002%	$6,482,428,376	9.5%
New York source millionaires	84,366	0.8%	$32,938,708,671	48.5%
Top 200K	200,000	1.80%	$38,401,300,884	56.6%
Top 25%	2,704,245	25.0%	$61,216,639,100	90.2%
Top 50%	5,408,490	50.0%	$67,388,922,472	99.3%
Lower 50%	5,408,489	50.0%	$506,780,557	0.7%
Lower 25%	2,704,244	25.0%	($929,573,738)	(1.4%)

More millionaires

The number of tax returns reporting $1 million or more in income increased from 69,688 to 84,366 in 2021—the highest number in recent New York State history.

Bar graph of total new york state income tax millionaires — General upward trend of number of millionaires in New York State from 2016 to 2021; growth of millionaires in the state in years from greatest to lowest: 2021, 2017, 2018, 2020, 2019

Total New York State income tax millionaires
Tax year	Number of millionaire filers	Change	Percent change
2016	57,126	N/A	N/A
2017	63,352	6,226	10.9%
2018	67,108	3,756	5.9%
2019	68,068	960	1.4%
2020	69,688	1,620	2.4%
2021	84,366	14,678	21.1%

Growth of millionaires

The number of millionaires moves loosely with the New York State economy.

Line graph of millionaires relative to economic indicators — Notepad file: upload file example 7

Tax filing composition in New York State is changing

The share of residents claiming dependents on their tax filings dropped by more than 4 percentage points between 2017 and 2021.

Line graph of tax filing composition in New York is changing — Notepad file: upload file example 8

Share of returns with dependents
Year	2017	2018	2019	2020	2021
Percentage of returns with dependents	33.6%	33.1%	31.7%	29.1%	29.5%

More single filers

Tax filing status distribution also shifted with single filers now comprising a majority of resident income tax returns.

Filing status: personal income tax returns, 2017–2021
Filing status	2017	2018	2019	2020	2021
Single	48.4%	48.9%	49.9%	52.1%	51.7%
Married filing jointly	32.8%	32.6%	31.9%	30.3%	30.3%
Head of household	16.3%	16.1%	15.5%	14.7%	15.1%
Married filing separately	2.3%	2.4%	2.6%	2.8%	2.9%

Fewer dependents

The number of dependents reported on New Yorkers’ tax returns markedly declined over the past 5 years. Residents claimed 600,000 fewer dependents in 2021 than 5 years ago.

Dependents claimed on tax returns
Year	2017	2018	2019	2020	2021
Number of dependents claimed on tax returns	5,208,648	5,154,394	4,986,703	4,647,815	4,605,678

Line graph of number of returns vs number of dependents — Notepad file: upload file example 9

Additional child tax credit payments

More than 1.1 million families received nearly $223 million in additional Empire State child credit payments, helping to reduce child poverty in New York State. These critical payments supplemented $544.4 million in Empire State child credits claimed on 2021 tax returns.

Additional earned income credit payments

New York State returned more than $164 million in additional earned income credit payments to more than 840,000 state taxpayers to help combat inflation. That’s on top of $727.5 million in earned income credits claimed on their 2021 tax returns.

Free File

Most New York State taxpayers can file their tax returns electronically, using guided software, for free. More than 188,000 taxpayers used the Tax Department’s Free File option in 2022.

Migration

Taxpayers changed addresses

New York State taxpayers changed their addresses to out of state addresses in recent years, with a noticeable increase after the start of COVID-19 in 2020.

chart of taxpayer reported address changes — Notepad file: upload file example 10

chart of percentage of taxpayers leaving New York — Notepad file: upload file example 11

Millionaires changed addresses

The impact of the COVID-19 pandemic is even more noticeable on millionaires, who were even more likely to change to out of state addresses during that period.

chart of millionaire taxpayer reported address changes — Notepad file: upload file example 12

chart of millionaires leaving and staying — Notepad file: upload file example 13

New York State income tax millionaires who left the state
Tax year	Number of millionaire filers who left the state	Change	Percent change
2016	561	N/A	N/A
2017	662	101	18.0%
2018	711	49	7.4%
2019	696	(15)	(2.1%)
2020	1,973	1,277	183.5%
2021	1,453	(520)	(26.4%)

Multi-millionaires moving

Outmigration of millionaires has increased over the years, with the wealthiest millionaires (those with incomes greater than $25 million) relocating at increased rates in 2021.

chart of annual address changes of millionaires by calendar year — Notepad file: upload file example 14

Outflow concentrations

IRS data shows that population outflow is concentrated in people between the ages of 26 and 44 and those with higher incomes.

Headed for New Jersey

IRS data shows that New Yorkers relocating out of state are most likely to move to New Jersey. Others have relocated to other neighboring states, warmer states, and states with lower tax rates.

At the same time, people are moving into New York State from similar states.

For comparison purposes, the graph below shows inflows and outflows from the same ten states that New Yorkers were most likely to move to.

10 States of largest net outflow of individuals from New York State
Individual income tax returns: state-to-state migration outflow for selected income items, calendar years 2019–2020
Source: IRS Individual Master File, Statistics of Income, May 2022

chart of outflow of individuals from New York State — Notepad file: upload file example 17

Inflow and outflow over time

Population inflows and outflows from New York State increase over time, with net outflows peaking in 2019–2020, the last year for which IRS data is available.

chart of inflows and outlows from New York State from 1990 to 2020- — Notepad file: upload file example 18

Millionaire migration

Millionaires tend to migrate out of the state when they are older.

chart of address change destinations for taxpayers moving in 2021 — Notepad file: upload file example 19

chart of address change destinations for millionaires moving in 2021 — Notepad file: upload file example 20
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Corporation tax

More money

New York State collected more than $8 billion in corporation taxes in 2021. This is an increase of $1.4 billion from 2020.

Corporation tax collections by year
Calendar year	2017	2018	2019	2020	2021
Corporation tax collections (in millions of dollars)	$4,914.90	$5,191.50	$6,323.40	$6,577.50	$8,047.50

Effective tax reform

New York State’s corporate tax reform was implemented in 2015 to ease the compliance burden on businesses operating in the state. The number of corporations and tax liability has grown steadily since.

Liability for Article 9-A corporations: tax years 2015–2019
Tax liability year	2015	2016	2017	2018	2019	2020 (preliminary)
Number of taxpayers	281,374	284,605	293,302	302,909	311,233	308,465
Liability (in millions of dollars)	$3,238.5	$2,836.5	$2,710.4	$4,037.5	$4,052.0	$3,496.8

Corporation franchise tax

The corporate tax burden is primarily carried by less than 1% of taxpayers. Their share of the total tax has risen from 65% to almost 74%. More than 80% of corporation taxpayers pay less than $1,000 in tax.

Article 9-A corporation franchise tax: share of taxpayer base
Tax year	Tax amount	Number of taxpayers	Percent of total taxpayers	Tax in millions	Percent of total tax
2015	less than or equal to $999	219,150	77.89%	33.4	1.03%
2015	greater than or equal to $1 million	478	0.17%	2,152.3	66.46%
2016	less than or equal to $999	224,212	78.78%	37.6	1.33%
2016	greater than or equal to $1 million	406	0.14%	1,869.5	65.91%
2017	less than or equal to $999	232,406	79.24%	37.1	1.37%
2017	greater than or equal to $1 million	394	0.13%	1,757.8	64.86%
2018	less than or equal to $999	240,874	79.52%	37.7	0.93%
2018	greater than or equal to $1 million	494	0.16%	2,965.1	73.44%
2019	less than or equal to $999	249,720	80.24%	38.8	0.96%
2019	greater than or equal to $1 million	474	0.15%	2,988.5	73.75%
2020 (preliminary)	less than or equal to $999	252,343	81.81%	34.8	1.00%
2020 (preliminary)	greater than or equal to $1 million	433	0.14%	2,446.1	69.95%

Insurance tax

Roughly 1,300 insurance taxpayers remit approximately $2 billion annually through the state’s insurance tax.

More corporate taxes

1,400 utility, telecommunications, and transportation companies pay $730 million annually under the state’s corporation tax.

Competitive tax rates

New York State has the 16^th highest corporate tax rate in the country—and one of the lowest rates in the Northeast.

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Top State Corporate Income Tax Rates and Brackets as of January 1, 2023
State	Top Rate	Bracket
New Jersey (e)	11.50%	$1,000,000
Minnesota	9.80%	$0
Illinois. (d)	9.50%	$0
Alaska	9.40%	$222,000
Pennsylvania	8.99%	$0
Maine	8.93%	$3,500,000
California	8.84%	$0
Delaware (b)	8.70%	$0
Vermont	8.50%	$25,000
Iowa	8.40%	$100,000
Maryland	8.25%	$0
Washington, D.C.	8.25%	$0
Massachusetts	8.00%	$0
Wisconsin	7.90%	$0
Oregon (b)	7.60%	$1,000,000
Connecticut (a)	7.50%	$0
Louisiana	7.50%	$150,000
New Hampshire	7.50%	$0
Nebraska	7.25%	$100,000
New York	7.25%	$5,000,000
Kansas	7.00%	$50,000
Rhode Island	7.00%	$0
Montana	6.75%	$0
Alabama	6.50%	$0
Tennessee (b)	6.50%	$0
West Virginia	6.50%	$0
Hawaii	6.40%	$100,000
Michigan	6.00%	$0
Virginia	6.00%	$0
New Mexico	5.90%	$500,000
Idaho	5.80%	$0
Georgia (c)	5.75%	$0
Florida	5.50%	$0
Arkansas	5.30%	$25,000
Kentucky	5.00%	$0
Mississippi	5.00%	$10,000
South Carolina	5.00%	$0
Arizona	4.90%	$0
Indiana	4.90%	$0
Utah	4.85%	$0
Colorado	4.55%	$0
North Dakota	4.31%	$50,000
Missouri	4.00%	$0
Oklahoma	4.00%	$0
North Carolina	2.50%	$0
Nevada	(b)
Ohio	(b)
Texas	(b)
Washington	(b)
South Dakota	None
Wyoming	None
(a) Connecticut has historically charged a 10% surtax on a business’s tax liability if it has gross proceeds of $100 million or more, or if it files as part of a combined unitary group. This surtax expired on January 1. Legislators have extended the surtax in the past and will decide whether to do so again this session.
(b) Nevada, Ohio, Texas, and Washington do not have a corporate income tax but do have a gross receipts tax with rates not strictly comparable to corporate income tax rates. Delaware, Oregon, and Tennessee have gross receipts taxes in addition to corporate income taxes, as do several states like Pennsylvania, Virginia, and West Virginia, which permit gross receipts taxes at the local (but not state) level.
(c) Georgia’s corporate income tax rate will revert to 6% on January 1, 2026.
(d) Illinois’ rate includes two separate corporate income taxes, one at a 7% rate and one at a 2.5% rate.
(e) In New Jersey, the rates indicated apply to a corporation’s entire net income rather than just income over the threshold. A temporary and retroactive surcharge is in effect from 2020 to 2023, bringing the rate to 11.5% for businesses with income over $1 million.
Note: In addition to regular income taxes, many states impose other taxes on corporations such as gross receipts taxes and capital stock taxes. Some states also impose an alternative minimum tax and special rates on financial institutions.
Sources: Tax Foundation; state tax statutes, forms, and instructions; Bloomberg Tax.

Economic development tax credits

The Tax Department administers more than $1.6 billion in tax credits across more than 60 economic development incentives, which help businesses grow, hire, and expand.

Transportation mobility tax

The metropolitan commuter transportation mobility tax (MCTMT) is imposed on certain businesses within the metropolitan commuter transportation district (MCTD) to fund critical transportation infrastructure in the downstate and New York City regions. Approximately 25,000 businesses pay more than $1.5 billion in tax. The number of taxpayers and payments declined in 2020 due to the COVID-19 pandemic, but showed signs of recovery in 2021.

Metropolitan commuter transportation mobility tax (MCTMT) due
Payroll range	Rate	Year	Number of taxpayers	Tax due (in millions of dollars)
Greater than $312,500 and equal to or less than $375,000	0.11%	2019	3,184	$4.4
		2020	2,903	$4.0
		2021	3,133	$4.2
Greater than $375,000 and equal to or less than $437,500	0.23%	2019	2,418	$10.1
		2020	2,258	$7.4
		2021	2,483	$8.0
Greater than $437,500	0.34%	2019	20,267	$1,729.8
		2020	19,002	$1,419.7
		2021	20,641	$1,522.2

Sales and miscellaneous taxes

More money

Collections of sales and use taxes increased by more than $2.4 billion to $17.9 billion in 2021, exceeding pre-COVID collections.

Sales and use tax collections by year (in millions of dollars)
Calendar year	2017	2018	2019	2020	2021
Use taxes and fees	$15,610.7	$16,265.8	$16,864.5	$15,461.9	$17,890.2
Sales and use	$13,484.5	$14,118.9	$14,798.6	$13,449.8	$15,866.6
Motor fuel	$514.4	$525.3	$519.2	$445.2	$477.3
Cigarette and tobacco products	$1,182.5	$1,127.7	$1,051.4	$1,017.8	$975.5
Vapor products	N/A	N/A	$2.1	$38.2	$32.5
Medical marijuana	$1.4	$3.3	$5.5	$7.6	$12.2
Opioid tax	N/A	N/A	N/A	$42.3	$26.6
Alcoholic beverage tax	$260.0	$260.7	$263.2	$268.2	$277.3
Highway and fuel use	$91.6	$146.7	$140.6	$134.3	$143.8
Auto rental tax	$76.3	$83.2	$83.9	$58.5	$78.4

Fewer vendors collect more sales tax

In 2021, 568,359 businesses collected $15.8 billion in state sales tax. This is an 18% increase in collections from 2020, by 1.3% fewer vendors.

Sales and use tax collections by vendors
Calendar year	2017	2018	2019	2020	2021
Sales and use tax collections (in millions of dollars)	$13,484.5	$14,118.9	$14,798.6	$13,449.8	$15,866.6
Number of sales tax vendors	551,398	547,738	558,516	576,058	568,359

More exemptions

New York State offers tax exemptions on food, clothing, residential energy, Internet charges, and cable television, as well as a motor fuel tax cap. These exemptions save consumers more than $6.6 billion on staples and necessities every year.

Exemptions for consumer items
Consumer item	Description	Annual consumer savings ($)
Food	Exempt from tax are food, food products, beverages, dietary foods, and health supplements sold for human consumption	$2.1 billion
Clothing	Exempt from tax are items of clothing and footwear costing less than $110	$1 billion
Residential energy	Wood used for residential heating purposes, fuel oil, propane, natural gas, electricity and steam, and gas, electric, and steam services used for residential purposes are exempt from the state sales tax	$1 billion
Internet charges	Internet access service is exempt from the sales tax	$750 million
Cable television	Cable television service is exempt from the sales tax	$550 million
Motor fuel tax cap	Exempt from tax is any portion of the motor fuel taxable receipt that exceeds $2 per gallon	$250 million

Industry shares of sales tax receipts

In 2021, the bulk of sales and use tax receipts were derived from retail trade and services industries. The primary driver of the year-over-year increases in 2021 was the easing of COVID restrictions that had been in place throughout much of 2020.

Taxable sales by industry
2021 industry taxable sales*	Industry share of total taxable sales (%)	Year-to-date change compared to 2020 (%)
Retail trade	46.7%	16.9%
Services	11.6%	25.6%
Restaurants	10.8%	64.0%
Other**	7.3%	28.2%
Information	6.4%	9.6%
Wholesale trade	5.9%	21.6%
Manufacturing	4.3%	11.3%
Construction	2.7%	17.4%
Utilities	2.6%	14.3%
Accommodation	1.8%	177.5%
Total	100.00%	23.20%

*Based on sales tax liability period of March 2021 through February 2022. Liability data may not match collections data due to late payments, amended returns, adjustments, and so on.

**Includes unclassified vendors, agriculture, mining, transportation, education, finance, insurance, real estate, and government.

Property tax

More money

Property tax growth in New York State averages about 3% annually, supporting school districts and local governments and services in municipalities.

Local property tax collections in New York State
Calendar year	2016	2017	2018	2019	2020
Property tax collections (in billions of dollars)	$55.15	$56.85	$58.79	$61.28	$62.85

Working with local governments

The Tax Department’s Office of Real Property Tax Services (ORPTS) works with more than 1,000 local governments that collect more than $68 billion in property taxes.

STAR benefits

More than 2.9 million New Yorkers received more than $2.5 billion in STAR benefits, reducing their school taxes in 2022.

STAR recipients, savings, exemptions, and credits: calendar years 2019–2022
Calendar year	2019	2020	2021	2022
Number of STAR recipients statewide	3,088,720	3,043,897	2,993,635	2,932,444
Number of STAR exemptions statewide	2,525,937	2,365,657	2,222,250	2,054,641
Number of Basic STAR recipients	2,439,325	2,378,466	2,337,046	2,260,976
Number of Enhanced STAR recipients	649,395	665,431	656,589	671,468
Number of STAR credits statewide	562,783	678,240	771,385	877,803
Savings to property owners ($)	$2,672,203,368	$2,616,442,854	$2,559,092,015	$2,516,218,936
Statewide STAR credit savings	$476,861,699	$572,063,090	$649,629,804	$735,497,004

Property tax rates

In 2020, property taxes imposed by local governments in New York State were $4.34 per $100 of personal income. This was the 6^th highest amount as a percentage of personal income in the nation (ME, NJ, NH, CT, and RI were higher by this measure) and $1.42 above the national average of $2.92 per $100 of personal income.

Homeowner tax rebate credits

New York State issued more than 2.4 million homeowner tax rebate credit payments totaling more $1.9 billion in 2022.

Comparisons with other states

2020 Components and Percentage of Total State Tax Burden per $100 Personal Income
State	Total State Taxes	Rank	PIT	Rank	Percent of Total	Sales and Use	Rank	Percent of Total	Corporate	Rank	Percent of Total	Other	Rank	Percent of Total
Alabama	5.80	29	2.00	31	34.4	2.93	26	50.5	0.35	19	6.1	0.52	28	9.0
Alaska	3.01	50	0.00	44	0.0	0.56	50	18.7	0.43	10	14.3	2.01	6	67.0
Arizona	5.21	38	1.34	39	25.7	3.18	20	60.9	0.15	40	3.0	0.54	26	10.4
Arkansas	7.68	7	2.18	27	28.4	3.85	8	50.1	0.35	20	4.6	1.30	9	16.9
California	6.73	13	3.29	4	48.8	2.47	37	36.7	0.38	14	5.7	0.59	23	8.8
Colorado	4.34	44	2.12	30	48.9	1.69	45	39.0	0.20	35	4.5	0.33	44	7.6
Connecticut	7.29	8	3.24	6	44.4	2.96	24	40.6	0.82	2	11.2	0.27	46	3.8
Delaware	8.16	4	3.02	8	37.0	1.05	48	12.9	0.44	9	5.4	3.65	3	44.8
Florida	3.73	48	0.00	44	0.0	3.03	22	81.2	0.21	32	5.7	0.49	30	13.1
Georgia	4.54	43	2.23	24	49.3	1.82	42	40.1	0.19	36	4.1	0.29	45	6.5
Hawaii	9.67	2	2.96	10	30.6	6.18	1	63.9	0.05	45	0.6	0.48	32	4.9
Idaho	6.53	19	2.35	22	36.0	3.33	16	51.1	0.30	26	4.6	0.54	27	8.3
Illinois	6.00	25	2.38	20	39.7	2.74	30	45.6	0.46	7	7.7	0.42	37	7.0
Indiana	6.94	12	2.58	15	37.1	3.88	6	55.9	0.23	29	3.4	0.25	48	3.6
Iowa	6.71	14	2.49	17	37.1	3.12	21	46.5	0.39	13	5.8	0.71	17	10.6
Kansas	6.29	21	2.20	25	35.0	3.00	23	47.6	0.28	27	4.5	0.81	15	12.9
Kentucky	6.67	16	2.41	19	36.2	3.27	19	49.0	0.32	24	4.8	0.67	19	10.0
Louisiana	5.15	40	1.76	35	34.1	2.77	29	53.7	0.20	33	3.9	0.43	36	8.3
Maine	7.16	10	2.72	12	38.0	3.55	10	49.5	0.32	25	4.5	0.58	25	8.0
Maryland	6.68	15	2.99	9	44.8	2.66	33	39.8	0.37	16	5.5	0.66	20	9.8
Massachusetts	6.02	24	3.31	3	55.1	1.81	43	30.0	0.48	5	8.0	0.42	38	6.9
Michigan	5.68	31	1.83	33	32.3	2.70	31	47.6	0.17	38	2.9	0.98	13	17.3
Minnesota	8.06	5	3.27	5	40.5	3.39	14	42.1	0.48	6	6.0	0.92	14	11.4
Mississippi	7.15	11	1.64	37	23.0	4.64	3	65.0	0.37	15	5.2	0.49	31	6.8
Missouri	4.04	46	1.92	32	47.6	1.78	44	44.0	0.12	42	2.9	0.22	49	5.5
Montana	5.90	26	2.49	16	42.3	1.26	46	21.4	0.35	21	5.9	1.80	7	30.4
Nebraska	5.47	35	2.28	23	41.8	2.63	34	48.0	0.37	18	6.7	0.19	50	3.5
Nevada	5.85	27	0.00	44	0.0	4.70	2	80.3	0.00	47	0.0	1.15	11	19.7
New Hampshire	3.44	49	0.15	42	4.4	1.13	47	32.8	0.96	1	27.8	1.20	10	35.0
New Jersey	6.63	17	2.70	13	40.6	2.85	27	42.9	0.62	3	9.4	0.47	34	7.1
New Mexico	7.79	6	1.34	40	17.2	4.29	5	55.0	0.10	43	1.3	2.06	5	26.5
New York	6.40	20	3.70	2	57.9	1.96	41	30.6	0.33	23	5.2	0.40	39	6.3
North Carolina	5.58	33	2.47	18	44.2	2.53	36	45.4	0.13	41	2.3	0.45	35	8.1
North Dakota	9.28	3	0.81	41	8.7	3.35	15	36.1	0.17	37	1.9	4.95	1	53.3
Ohio	5.17	39	1.40	38	27.1	3.43	11	66.4	0.00	46	0.0	0.34	42	6.5
Oklahoma	5.37	36	1.76	34	32.7	2.42	38	45.0	0.16	39	2.9	1.04	12	19.3
Oregon	5.81	28	3.79	1	65.3	0.85	49	14.6	0.39	12	6.7	0.78	16	13.3
Pennsylvania	5.59	32	1.70	36	30.4	2.94	25	52.7	0.34	22	6.2	0.60	22	10.7
Rhode Island	6.12	22	2.14	29	35.0	3.27	18	53.5	0.37	17	6.0	0.34	41	5.6
South Carolina	5.07	41	2.19	26	43.2	2.31	39	45.6	0.22	31	4.3	0.35	40	6.9
South Dakota	4.12	45	0.00	44	0.0	3.43	12	83.2	0.08	44	1.9	0.62	21	15.0
Tennessee	4.92	42	0.02	43	0.3	3.88	7	78.8	0.44	8	9.0	0.58	24	11.9
Texas	3.90	47	0.00	44	0.0	3.41	13	87.4	0.00	47	0.0	0.49	29	12.6
Utah	5.56	34	2.38	21	42.8	2.69	32	48.5	0.23	30	4.1	0.26	47	4.6
Vermont	9.80	1	2.17	28	22.2	3.32	17	33.8	0.40	11	4.1	3.91	2	39.9
Virginia	5.75	30	3.07	7	53.4	2.06	40	35.9	0.28	28	4.9	0.34	43	5.8
Washington	6.07	23	0.00	44	0.0	4.48	4	73.8	0.00	47	0.0	1.59	8	26.2
West Virginia	7.19	9	2.58	14	35.8	3.73	9	51.9	0.20	34	2.8	0.68	18	9.5
Wisconsin	6.57	18	2.77	11	42.1	2.82	28	42.9	0.52	4	7.9	0.47	33	7.1
Wyoming	5.29	37	0.00	44	0.0	2.56	35	48.5	0.00	47	0.0	2.72	4	51.5
Mean	6.08		1.96		31.4	2.89		48.3	0.29		5.1	0.93		15.1
Standard Deviation	1.46		1.09			1.04			0.19			0.98
Coefficient of Variation	24.02		55.29			36.00			65.50			105.63
NYS Diff. from Mean	0.32		1.74		26.4	(0.93)		(17.7)	0.04		0.1	(0.52)		(8.8)
Source: Moody's Economy.com, U.S. Census Bureau

2020 Components and Percentage of Total Local Taxes Per $100 of Personal Income
State	Total	Rank	Property	Rank	Percent of Total	Sales	Rank	Percent of Total	Other	Rank	Percent of Total
Alabama	3.19	37	1.28	49	40.0	1.55	4	48.5	0.37	11	11.5
Alaska	4.41	13	3.41	12	77.3	0.91	14	20.7	0.09	36	2.0
Arizona	3.56	32	2.23	37	62.8	1.18	9	33.3	0.14	24	3.9
Arkansas	2.10	49	0.90	50	42.7	1.17	10	55.5	0.04	49	1.8
California	4.07	19	2.89	22	70.9	0.85	17	20.8	0.34	15	8.3
Colorado	4.99	6	3.19	16	63.9	1.64	3	32.8	0.16	23	3.3
Connecticut	4.76	10	4.70	4	98.7	0.00	50	0.0	0.06	47	1.3
Delaware	2.25	48	1.86	45	82.9	0.04	45	1.6	0.35	13	15.5
Florida	3.80	26	2.86	24	75.2	0.70	23	18.5	0.24	19	6.3
Georgia	3.84	24	2.61	30	68.0	1.11	12	28.9	0.12	26	3.1
Hawaii	3.96	21	2.83	25	71.6	0.77	20	19.5	0.35	12	8.9
Idaho	2.76	46	2.57	31	92.9	0.10	39	3.7	0.09	35	3.4
Illinois	4.84	9	3.84	8	79.2	0.89	15	18.4	0.12	28	2.4
Indiana	2.97	44	2.41	35	81.1	0.07	42	2.5	0.49	8	16.4
Iowa	4.19	15	3.62	10	86.4	0.44	29	10.4	0.13	25	3.2
Kansas	3.67	30	2.77	29	75.3	0.80	19	21.7	0.11	30	3.0
Kentucky	3.06	41	1.72	47	56.1	0.40	30	13.1	0.94	5	30.8
Louisiana	4.09	17	1.87	44	45.6	2.14	1	52.3	0.08	38	2.1
Maine	5.75	2	5.69	1	99.0	0.01	48	0.2	0.05	48	0.8
Maryland	5.08	5	2.77	28	54.5	0.24	33	4.8	2.06	1	40.6
Massachusetts	3.69	29	3.52	11	95.5	0.08	40	2.3	0.08	40	2.2
Michigan	3.02	43	2.78	27	92.0	0.04	44	1.5	0.20	20	6.5
Minnesota	3.09	40	2.80	26	90.7	0.18	37	5.9	0.11	33	3.4
Mississippi	3.21	36	3.02	18	94.1	0.11	38	3.3	0.08	39	2.6
Missouri	3.91	22	2.22	39	56.8	1.29	8	32.9	0.40	9	10.3
Montana	3.14	38	3.03	17	96.5	0.03	46	1.0	0.08	42	2.5
Nebraska	4.88	8	3.82	9	78.3	0.47	27	9.7	0.59	6	12.0
Nevada	3.40	33	2.01	40	59.0	1.10	13	32.3	0.30	17	8.7
New Hampshire	5.17	4	5.05	3	97.7	0.01	49	0.2	0.11	31	2.1
New Jersey	5.66	3	5.57	2	98.3	0.02	47	0.4	0.07	44	1.3
New Mexico	3.74	28	1.98	41	52.9	1.69	2	45.2	0.07	45	1.9
New York	7.43	1	4.34	6	58.3	1.41	6	18.9	1.69	2	22.8
North Carolina	3.10	39	2.23	38	72.0	0.75	21	24.4	0.11	29	3.6
North Dakota	3.30	35	2.55	33	77.4	0.68	24	20.5	0.07	46	2.1
Ohio	4.51	12	2.90	21	64.4	0.45	28	10.1	1.15	4	25.5
Oklahoma	3.31	34	1.83	46	55.3	1.39	7	42.1	0.09	37	2.6
Oregon	4.08	18	3.21	15	78.8	0.31	31	7.7	0.55	7	13.5
Pennsylvania	4.32	14	2.93	19	67.8	0.21	34	4.9	1.18	3	27.3
Rhode Island	4.75	11	4.62	5	97.3	0.05	43	1.1	0.08	41	1.7
South Carolina	3.88	23	2.88	23	74.2	0.62	25	16.0	0.38	10	9.8
South Dakota	3.97	20	2.91	20	73.3	0.89	16	22.4	0.17	21	4.3
Tennessee	2.63	47	1.72	48	65.3	0.81	18	30.7	0.11	32	4.1
Texas	4.97	7	4.14	7	83.4	0.74	22	15.0	0.08	43	1.6
Utah	3.77	27	2.53	34	66.9	1.13	11	29.9	0.12	27	3.2
Vermont	2.06	50	1.96	43	94.9	0.07	41	3.6	0.03	50	1.5
Virginia	4.14	16	3.23	14	77.9	0.60	26	14.4	0.32	16	7.8
Washington	3.81	25	1.98	42	51.9	1.54	5	40.4	0.29	18	7.7
West Virginia	2.90	45	2.36	36	81.4	0.20	36	6.8	0.34	14	11.8
Wisconsin	3.56	31	3.27	13	91.6	0.20	35	5.7	0.10	34	2.7
Wyoming	3.03	42	2.56	32	84.6	0.30	32	10.0	0.17	22	5.5
Mean	3.88		2.92		75.1	0.65		17.3	0.31		7.6
Std. Dev.	0.99		1.01			0.55			0.41
CV	25.60		34.71			84.54			133.12
NYS Diff.	3.56		1.42		(16.7)	0.76		1.6	1.38		15.1
Source: Moody's Economy.com, U.S. Census Bureau
Note: "Other" includes NYC imposed taxes and all other categories.

State/Local Split of 2020 Tax-to-Income Ratio
State	State Taxes	Local Taxes	State/Local Total	Total Rank
Alabama	5.80	3.19	8.99	36
Alaska	3.01	4.41	7.42	50
Arizona	5.21	3.56	8.77	39
Arkansas	7.68	2.10	9.78	26
California	6.73	4.07	10.80	14
Colorado	4.34	4.99	9.33	30
Connecticut	7.29	4.76	12.06	6
Delaware	8.16	2.25	10.41	15
Florida	3.73	3.80	7.53	49
Georgia	4.54	3.84	8.37	44
Hawaii	9.67	3.96	13.63	2
Idaho	6.53	2.76	9.29	32
Illinois	6.00	4.84	10.85	13
Indiana	6.94	2.97	9.91	22
Iowa	6.71	4.19	10.90	11
Kansas	6.29	3.67	9.97	20
Kentucky	6.67	3.06	9.73	27
Louisiana	5.15	4.09	9.25	33
Maine	7.16	5.75	12.91	3
Maryland	6.68	5.08	11.76	8
Massachusetts	6.02	3.69	9.71	28
Michigan	5.68	3.02	8.69	40
Minnesota	8.06	3.09	11.15	10
Mississippi	7.15	3.21	10.36	16
Missouri	4.04	3.91	7.95	47
Montana	5.90	3.14	9.05	35
Nebraska	5.47	4.88	10.36	17
Nevada	5.85	3.40	9.24	34
New Hampshire	3.44	5.17	8.61	43
New Jersey	6.63	5.66	12.30	5
New Mexico	7.79	3.74	11.52	9
New York	6.40	7.43	13.83	1
North Carolina	5.58	3.10	8.68	41
North Dakota	9.28	3.30	12.58	4
Ohio	5.17	4.51	9.68	29
Oklahoma	5.37	3.31	8.68	42
Oregon	5.81	4.08	9.89	24
Pennsylvania	5.59	4.32	9.91	21
Rhode Island	6.12	4.75	10.86	12
South Carolina	5.07	3.88	8.95	37
South Dakota	4.12	3.97	8.10	46
Tennessee	4.92	2.63	7.55	48
Texas	3.90	4.97	8.87	38
Utah	5.56	3.77	9.33	31
Vermont	9.80	2.06	11.87	7
Virginia	5.75	4.14	9.89	23
Washington	6.07	3.81	9.88	25
West Virginia	7.19	2.90	10.09	19
Wisconsin	6.57	3.56	10.14	18
Wyoming	5.29	3.03	8.32	45
Mean Values	6.08	3.88	9.95
Standard Deviation	1.46	0.99	1.51
Coefficient of Variation	24.02	25.60	15.16
NYS Diff. from Avg.	0.32	3.56	3.88
Source: Moody's Economy.com, U.S. Census Bureau

2020 Ratios of Tax Collections to Personal Income by Category
State	State PIT	Local PIT	State Corporate	Local Corporate	State Sales	Local Sales	Local Property	All Other	Total State/Local
Alabama	2.00	0.07	0.35	0.00	2.93	1.55	1.28	0.82	8.99
Alaska	0.00	0.00	0.43	0.00	0.56	0.91	3.41	2.10	7.42
Arizona	1.34	0.00	0.15	0.00	3.18	1.18	2.23	0.68	8.77
Arkansas	2.18	0.00	0.35	0.00	3.85	1.17	0.90	1.34	9.78
California	3.29	0.00	0.38	0.00	2.47	0.85	2.89	0.93	10.80
Colorado	2.12	0.00	0.20	0.00	1.69	1.64	3.19	0.50	9.33
Connecticut	3.24	0.00	0.82	0.00	2.96	0.00	4.70	0.34	12.06
Delaware	3.02	0.11	0.44	0.01	1.05	0.04	1.86	3.88	10.41
Florida	0.00	0.00	0.21	0.00	3.03	0.70	2.86	0.73	7.53
Georgia	2.23	0.00	0.19	0.00	1.82	1.11	2.61	0.41	8.37
Hawaii	2.96	0.00	0.05	0.00	6.18	0.77	2.83	0.83	13.63
Idaho	2.35	0.00	0.30	0.00	3.33	0.10	2.57	0.64	9.29
Illinois	2.38	0.00	0.46	0.00	2.74	0.89	3.84	0.54	10.85
Indiana	2.58	0.40	0.23	0.00	3.88	0.07	2.41	0.34	9.91
Iowa	2.49	0.07	0.39	0.00	3.12	0.44	3.62	0.77	10.90
Kansas	2.20	0.00	0.28	0.00	3.00	0.80	2.77	0.92	9.97
Kentucky	2.41	0.80	0.32	0.08	3.27	0.40	1.72	0.73	9.73
Louisiana	1.76	0.00	0.20	0.00	2.77	2.14	1.87	0.51	9.25
Maine	2.72	0.00	0.32	0.00	3.55	0.01	5.69	0.62	12.91
Maryland	2.99	1.77	0.37	0.00	2.66	0.24	2.77	0.95	11.76
Massachusetts	3.31	0.00	0.48	0.00	1.81	0.08	3.52	0.50	9.71
Michigan	1.83	0.12	0.17	0.00	2.70	0.04	2.78	1.06	8.69
Minnesota	3.27	0.00	0.48	0.00	3.39	0.18	2.80	1.03	11.15
Mississippi	1.64	0.00	0.37	0.00	4.64	0.11	3.02	0.57	10.36
Missouri	1.92	0.14	0.12	0.03	1.78	1.29	2.22	0.46	7.95
Montana	2.49	0.00	0.35	0.00	1.26	0.03	3.03	1.88	9.05
Nebraska	2.28	0.00	0.37	0.00	2.63	0.47	3.82	0.78	10.36
Nevada	0.00	0.00	0.00	0.00	4.70	1.10	2.01	1.44	9.24
New Hampshire	0.15	0.00	0.96	0.00	1.13	0.01	5.05	1.31	8.61
New Jersey	2.70	0.00	0.62	0.00	2.85	0.02	5.57	0.54	12.30
New Mexico	1.34	0.00	0.10	0.00	4.29	1.69	1.98	2.13	11.52
New York	3.70	0.99	0.33	0.45	1.96	1.41	4.34	0.66	13.83
North Carolina	2.47	0.00	0.13	0.00	2.53	0.75	2.23	0.57	8.68
North Dakota	0.81	0.00	0.17	0.00	3.35	0.68	2.55	5.02	12.58
Ohio	1.40	1.01	0.00	0.05	3.43	0.45	2.90	0.42	9.68
Oklahoma	1.76	0.00	0.16	0.00	2.42	1.39	1.83	1.12	8.68
Oregon	3.79	0.00	0.39	0.05	0.85	0.31	3.21	1.28	9.89
Pennsylvania	1.70	0.81	0.34	0.08	2.94	0.21	2.93	0.88	9.91
Rhode Island	2.14	0.00	0.37	0.00	3.27	0.05	4.62	0.42	10.86
South Carolina	2.19	0.00	0.22	0.00	2.31	0.62	2.88	0.73	8.95
South Dakota	0.00	0.00	0.08	0.00	3.43	0.89	2.91	0.79	8.10
Tennessee	0.02	0.00	0.44	0.00	3.88	0.81	1.72	0.69	7.55
Texas	0.00	0.00	0.00	0.00	3.41	0.74	4.14	0.57	8.87
Utah	2.38	0.00	0.23	0.00	2.69	1.13	2.53	0.38	9.33
Vermont	2.17	0.00	0.40	0.00	3.32	0.07	1.96	3.94	11.87
Virginia	3.07	0.00	0.28	0.00	2.06	0.60	3.23	0.66	9.89
Washington	0.00	0.00	0.00	0.00	4.48	1.54	1.98	1.88	9.88
West Virginia	2.58	0.00	0.20	0.00	3.73	0.20	2.36	1.03	10.09
Wisconsin	2.77	0.00	0.52	0.00	2.82	0.20	3.27	0.56	10.14
Wyoming	0.00	0.00	0.00	0.00	2.56	0.30	2.56	2.89	8.32
Mean Values	1.96	0.13	0.29	0.01	2.89	0.65	2.92	1.10	9.95
Standard Deviation	1.09	0.34	0.19	0.06	1.04	0.55	1.01	0.96	1.51
Coefficient of Variation	55.29	272.55	65.50	431.79	36.00	84.54	34.71	88.00	15.16
NYS Diff. from Avg.	1.74	0.86	0.04	0.43	(0.93)	0.76	1.42	(0.44)	3.88
Source: Moody's Economy.com, U.S. Census Bureau

Comparison of 2022 State Top Rates
State	Top PIT Rate	Highest Tax Bracket (Married Filing Joint)	Top Corp. Rate	State Sales Rate	Combined State and Local Sales Tax Rate¹
Alabama	5	$6,000	6.5	4	9.24
Alaska	-	NA	9.4	-	1.76
Arizona	4.5	$333,684	4.9	5.6	8.37
Arkansas	5.5	$8,500	5.9	6.5	9.5
California	13.3	$1,250,738	8.84	7.25	8.82
Colorado	4.55	Flat Rate	4.55	2.9	7.8
Connecticut	6.99	$1,000,000	7.5	6.35	6.35
Delaware	6.6	$60,000	8.7	-	-
Florida	-	NA	5.5	6	7.0
Georgia	5.75	$10,000	5.75	4	7.37
Hawaii	11	$400,000	6.4	4	4.44
Idaho	6	$15,878	6	6	6.02
Illinois	4.95	Flat Rate	9.5	6.25	8.73
Indiana	3.23	Flat Rate	4.9	7	7
Iowa	8.53	$78,435	9.8	6	6.9
Kansas	5.7	$60,000	7	6.5	8.70
Kentucky	5	Flat Rate	5	6	6
Louisiana	4.25	$100,000	7.5	4.45	9.55
Maine	7.15	$108,900	8.93	5.5	5.5
Maryland	5.75	$300,000	8.25	6	6
Massachusetts²	5	Flat Rate	8	6.25	6.25
Michigan	4.25	Flat Rate	6	6	6
Minnesota	9.85	$284,810	9.8	6.875	7.5
Mississippi	5	$10,000	5	7	7.07
Missouri	5.4	$8,704	4	4.225	8.30
Montana	6.75	$18,800	6.75	-	-
Nebraska	6.84	$66,360	7.5	5.5	6.94
Nevada	-	NA	-	6.85	8.23
New Hampshire²	-	NA	7.6	-	-
New Jersey	10.75	$1,000,000	11.5	6.625	6.60
New Mexico	5.9	$315,000	5.9	5	7.72
New York	10.9	$25,000,000	7.25	4	8.52
North Carolina	4.99	Flat Rate	2.5	4.75	7.0
North Dakota	2.9	$445,000	4.31	5	6.96
Ohio	3.99	$110,650	-	5.75	7.24
Oklahoma	4.75	$12,200	4	4.5	8.99
Oregon	9.9	$250,000	7.6	-	-
Pennsylvania	3.07	Flat Rate	9.99	6	6.34
Rhode Island	5.99	$155,050	7	7	7
South Carolina	7	$16,040	5	6	7.44
South Dakota	-	NA	-	4.5	6.40
Tennessee	-	NA	6.5	7	9.55
Texas	-	NA	-	6.25	8.20
Utah	4.95	Flat Rate	4.85	6.1	7.19
Vermont	8.75	$251,950	8.5	6	6.24
Virginia	5.75	$17,000	6	5.3	5.75
Washington²	-	NA	-	6.5	9.29
West Virginia	6.5	$60,000	6.5	6	6.55
Wisconsin	7.65	$374,600	7.9	5	5.43
Wyoming	-	NA	-	4	5.4
Mean Values	5.22		6.26	5.11	6.53
Standard Deviation	3.26		2.66	1.97	2.40
Coefficient of Variation	62.44		42.41	38.65	36.81
"-" indicates either no tax or a tax that is not strictly comparable is imposed.
¹Source: Tax Foundation as of July 1, 2022. Reflects combined state and average local rate for each state.
²PIT: Indicates states with distinct treatment of certain types of income. New Hampshire only taxes interest and dividends (at a rate of 5 percent), Washington only taxes capital gains (at a rate of 7 percent), and Massachusetts taxes short-term capital gains at a higher rate (12 percent) than other income (5 percent).

General

Many returns

The Tax Department processed 28.8 million returns in 2022, nearly half of which were personal income tax returns.

Tax credits

The Tax Department administers more than 80 different tax credits worth more than $4 billion annually.

Audits and enforcement

Cases closed

The Tax Department’s Audit Division performs diverse audit, compliance, and enforcement activities involving personal income tax, corporation tax, sales and transaction taxes, and more than 20 miscellaneous taxes. The number of cases closed increased by 52% in 2022.

Bar graph of Assessments and Collections by Fiscal Year — Assessments and collections fiscal year 2019-20: assessed great than collected; 2020-2021 assessed greater than collected; 2021-2022 assessed greater than collected

Civil enforcement collections

Tax revenue collected by the Civil Enforcement Division (CED) has trended up, with the exception of 2021 when the Tax Department suspended active collections for most of the fiscal year because of COVID-19.

Installment payment agreements

Taxpayers who can’t pay their tax balance by the due date can request an installment payment agreement (IPA) online. An IPA enables qualifying taxpayers to make scheduled, monthly payments for up to 36 months. More taxpayers than ever took advantage of this service in 2022.

Bar graph of Debt Collected by Fiscal Year in millions of dollars — Debt collected by fiscal year: approximately $2,250 million fiscal year 2019 to 2020 (debt collected from IPA approximately $400 million); approximately $2,000 million fiscal year 2020 to 2021 (debt collected from IPA approximately $350 million); approximately $2,400 million fiscal year 2021 to 2022 (debt collected from IPA approximately $225 million)

Cigarette inspections

The Tax Department’s Criminal Investigations Division conducted nearly 5,000 regulatory cigarette inspections since 2019. Almost 40% of inspected retailers were noncompliant, resulting in the seizure of more than 23,000 cartons of illegal cigarettes.

Increasing online services

More than 6.1 million state taxpayers now have Online Services accounts with the Tax Department. These filers can make payments, check their refund statuses, respond to department notices, and communicate directly with the department for many purposes.

Tax registration

The Tax Department registers thousands of vendors to sell taxable products and services every year.

Registered taxpayers by registration type
Tax registration type	Active taxpayers
Sales tax Certificate of Authority	558,895
Cigarette tax Certificate of Registration (only)—retailer	5,459
Vapor tax Certificate of Registration (only)—retailer (began November 2019)	426
Cigarette or tobacco and vapor taxes Certificate of Registration (both)—retailer	7,545
Highway use tax (HUT) and automotive fuel carrier (AFC)	121,422
International Fuel Tax Agreement (IFTA)	9,079
Petroleum business tax	1,523
Alcohol beverage tax	3,239
Tobacco distributors and wholesalers	325
Cigarette agents and wholesalers	163
Cigarette chain stores	1,101

Modernizing correspondence

The Tax Department is reducing mail correspondence, including offering 131 notices electronically and sending email reminders to taxpayers who do business electronically with the department.

More Web traffic

In 2022, www.tax.ny.gov had nearly 90 million pageviews, with a high of 1.2 million on April 18, 2022.

Language access

The Tax Department’s call center answers more than 1.9 million calls each year, many from taxpayers who speak languages other than English. The department contracts with a translation vendor to expand the call center’s ability to assist callers in many languages.

Pie graph of 120K non-English calls answered — Of 120 thousand non-English calls answered, 97.6% Spanish and 2.4% non-Spanish language

Pie chart of Top Ten languages served after English and Spanish — Top Ten Languages served after English and Spanish: Mandarin: 34.9%; Polish 1.4%; French 3.4%; Cantonese 5.8%; Bengali 6.9%; Russian 17.1%; Haitian Creole 9.7%; Chinese 7.2%; Korean 7%; Arabic 6.9%

Top of page

Updated: February 28, 2023

Tax facts

Data category

Personal income tax

More money

Fewer tax filers

Progressive tax system

More millionaires

Growth of millionaires

Tax filing composition in New York State is changing

More single filers

Fewer dependents

Additional child tax credit payments

Additional earned income credit payments

Free File

Migration

Taxpayers changed addresses

Millionaires changed addresses

Multi-millionaires moving

Outflow concentrations

Recent New York State net outflow by income and age groups

IRS state-to-state migration data: 2019–2020

Headed for New Jersey

10 States of largest net outflow of individuals from New York StateIndividual income tax returns: state-to-state migration outflow for selected income items, calendar years 2019–2020Source: IRS Individual Master File, Statistics of Income, May 2022

Inflow and outflow over time

Millionaire migration

Corporation tax

More money

Effective tax reform

Corporation franchise tax

Insurance tax

More corporate taxes

Competitive tax rates

Economic development tax credits

Transportation mobility tax

Sales and miscellaneous taxes

More money

Fewer vendors collect more sales tax

More exemptions

Industry shares of sales tax receipts

Property tax

More money

Working with local governments

STAR benefits

Property tax rates

Homeowner tax rebate credits

Comparisons with other states

General

Many returns

Tax credits

Audits and enforcement

Cases closed

Civil enforcement collections

Installment payment agreements

Cigarette inspections

Increasing online services

Tax registration

Modernizing correspondence

More Web traffic

Language access

10 States of largest net outflow of individuals from New York State
Individual income tax returns: state-to-state migration outflow for selected income items, calendar years 2019–2020
Source: IRS Individual Master File, Statistics of Income, May 2022