December, 17th 2025
Each state has unique income tax withholding rules. Below are New York's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | NY |
|---|---|
| State Tax Withholding State Code | 36 |
| Acceptable Exemption Form | IT-2104 or W-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | S, M / Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | None |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
New York's IT-2104 uses its own worksheet. NY does not allow a withholding allowance for yourself or your spouse at all (unlike other states). Allowances are primarily for dependents and credits. For example, you can claim allowances for each dependent and for specific credits you expect (college tuition credit, child care credit, etc.). A head of household might get an allowance via the dependent count. Essentially, NY's worksheet adds up dependents and credit-based allowances; the personal exemption is built into tax tables, not claimed on the form.
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 0 allowances | NY does not allow an allowance for yourself |
| Spouse | 0 allowances | NY does not allow an allowance for your spouse |
| Each Dependent | 1 allowance | Per dependent |
| Tax Credits | Calculated allowances | For specific credits (college tuition, child care, etc.) |
Total Allowances = Dependents + Credit-Based Allowances
NY eliminated personal allowances after federal changes. The form also adjusts for multiple jobs: married couples with both working are instructed to divide allowances between them or use higher withholding rate (the form has a checkbox for 'Married, but withhold at higher single rate' to avoid under-withholding).
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Determine Gross Annual Wages: Start with your total annual gross wages.
Subtract Exemptions: Use the Annual Exemption Table for Allowances to calculate the total exemption amount.
Single: Base exemption is $5,000, increasing by $500 for each allowance. Married: Base exemption is $5,500, increasing by $500 for each allowance.
Calculate Taxable Income: Subtract the total exemption amount from your gross wages to determine taxable income.
Determine Withholding Tax: Reference the New York State Withholding Tax Table for your filing status (Single/Head of Household or Married).
Divide for Each Pay Period: To calculate the tax withheld per paycheck, divide the annual withholding amount by the number of pay periods (Weekly: 52, Biweekly: 26, Monthly: 12).
Want to calculate in an easier way? Learn how to calculate New York taxes via ezPaycheck below.
Learn More| Withholding Allowance | Annual Amount |
|---|---|
| Lump sum withholding allowance | $5,000 |
| For each allowance | $5,500 |
| 2 | $6,000 |
| 3 | $6,500 |
| 4 | $7,000 |
| 5 | $7,500 |
| 6 | $8,000 |
| 7 | $8,500 |
| 8 | $9,000 |
| 9 | $9,500 |
| 10 | $10,000 |
Formula: Base exemption is $5,000, increasing by $500 for each allowance
| Withholding Allowance | Annual Amount |
|---|---|
| Lump sum withholding allowance | $5,500 |
| For each allowance | $6,000 |
| 2 | $6,500 |
| 3 | $7,000 |
| 4 | $7,500 |
| 5 | $8,000 |
| 6 | $8,500 |
| 7 | $9,000 |
| 8 | $9,500 |
| 9 | $10,000 |
| 10 | $10,500 |
Formula: Base exemption is $5,500, increasing by $500 for each allowance
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $8,500 | $0 | + | 4.00% | $0 |
| $8,500 | $11,700 | $340 | + | 4.50% | $8,500 |
| $11,700 | $13,900 | $484 | + | 5.25% | $11,700 |
| $13,900 | $80,650 | $600 | + | 5.50% | $13,900 |
| $80,650 | $96,800 | $4,271 | + | 6.00% | $80,650 |
| $96,800 | $107,650 | $5,240 | + | 7.14% | $96,800 |
| $107,650 | $157,650 | $6,014 | + | 7.64% | $107,650 |
| $157,650 | $215,400 | $9,832 | + | 6.50% | $157,650 |
| $215,400 | $265,400 | $13,586 | + | 11.01% | $215,400 |
| $265,400 | $1,077,550 | $19,092 | + | 7.35% | $265,400 |
| $1,077,550 | $5,000,000 | $78,785 | + | 10.45% | $1,077,550 |
| $5,000,000 | $25,000,000 | $488,681 | + | 11.10% | $5,000,000 |
| $25,000,000 | and over | $2,708,681 | + | 11.70% | $25,000,000 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $8,500 | $0 | + | 4.00% | $0 |
| $8,500 | $11,700 | $340 | + | 4.50% | $8,500 |
| $11,700 | $13,900 | $484 | + | 5.25% | $11,700 |
| $13,900 | $80,650 | $600 | + | 5.50% | $13,900 |
| $80,650 | $96,800 | $4,271 | + | 6.00% | $80,650 |
| $96,800 | $107,650 | $5,240 | + | 6.67% | $96,800 |
| $107,650 | $157,650 | $5,963 | + | 7.17% | $107,650 |
| $157,650 | $211,550 | $9,546 | + | 8.11% | $157,650 |
| $211,550 | $323,200 | $13,919 | + | 6.50% | $211,550 |
| $323,200 | $373,200 | $21,177 | + | 12.84% | $323,200 |
| $373,200 | $1,077,569 | $27,599 | + | 7.35% | $373,200 |
| $1,077,569 | $2,155,350 | $79,368 | + | 7.65% | $1,077,569 |
| $2,155,350 | $5,000,000 | $161,820 | + | 10.45% | $2,155,350 |
| $5,000,000 | $25,000,000 | $459,086 | + | 11.10% | $5,000,000 |
| $25,000,000 | and over | $2,679,086 | + | 11.70% | $25,000,000 |
ezPaycheck simplifies payroll calculations, including New York's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date New York state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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