2024 tax tables
Select the return you file:
Form IT-201, Resident Income Tax Return , for full-year residents of New York State, or
Form IT-203, Nonresident and Part-Year Resident Income Tax Return , for nonresidents and part-year residents of New York State.
View the information on where to find the tax rates and tables for:
New York State,
New York City,
Yonkers, and
the metropolitan commuter transportation mobility tax (MCTMT).
Forms
IT-201 filers
New York State Tax
If your:
And
Then use:
NYS adjusted gross income is $107,650 or less (line 33)
NYS taxable income is less than $65,000 (line 38)
NYS tax table
NYS taxable income is $65,000 or more (line 38)
NYS tax rate schedule
NYS adjusted gross income is more than $107,650 (line 33)
NYS tax computation
New York City Resident Tax
If:
Then use:
Your NYC taxable income is less than $65,000 (line 47)
NYC tax table
Your NYC taxable income is $65,000 or more (line 47)
NYC tax rate schedule
You are a part-year NYC resident
Form IT-360.1 and its instructions
You are married and filing a joint NYS return and one spouse was a full-year New York City resident and the other was a nonresident for all of the tax year
Form IT-201 instructions for line 51
IT-203 filers
New York State Tax
If your:
And
Then use:
NYS adjusted gross income is $107,650 or less (line 32)
NYS taxable income is less than $65,000 (line 37)
NYS tax table
NYS taxable income is $65,000 or more (line 37)
NYS tax rate schedule
NYS adjusted gross income is more than $107,650 (line 32)
NYS tax computation
Updated: November 18, 2025