Primary Data Sources
All tax rates, brackets, deductions, and contribution limits used in our calculations are sourced directly from the following official government publications:
| Source | What We Use It For | Publication |
|---|---|---|
| IRS Revenue Procedure 2025-28 | 2026 federal tax brackets, standard deduction ($15,000 single / $30,000 MFJ), personal exemptions | Internal Revenue Service, Oct 2025 |
| IRS Publication 15-T (2026) | Federal income tax withholding tables, supplemental withholding rate (22%) | Internal Revenue Service, Jan 2026 |
| Social Security Administration | 2026 Social Security wage base ($176,100), OASDI rate (6.2%), Medicare rate (1.45%) | SSA.gov, Oct 2025 announcement |
| NY Tax Law §§ 601–699 | New York State income tax brackets and rates (4%–10.9%) for 2026 | NY Department of Taxation and Finance |
| NYC Admin. Code § 11-1701 | New York City personal income tax rates (3.078%–3.876%) for 2026 | NYC Department of Finance |
| IRS Notice 2025-82 | 2026 retirement plan contribution limits: 401(k) $23,500, IRA $7,000, HSA individual $4,300 | Internal Revenue Service, Nov 2025 |
| ACA Premium Lookup Tool | NYC health insurance premium benchmarks used in guides | Healthcare.gov |
| BLS Occupational Employment Statistics | Salary ranges cited in profession and industry pages | Bureau of Labor Statistics, May 2024 |
| NYC Open Data — Citywide Payroll | Government/public sector salary data cited in government salary pages | NYC Open Data Portal, 2025 |
Federal Income Tax Calculation
We calculate federal income tax using the 2026 IRS tax brackets for both single filers and married filing jointly (MFJ). The calculation follows this sequence:
- Start with gross annual salary (W-2 wages)
- Subtract the standard deduction: $15,000 for single filers; $30,000 for MFJ in 2026
- Apply pre-tax deductions where noted (401(k), HSA, FSA, commuter benefits) — these reduce federal taxable income
- Apply the 2026 federal tax brackets progressively:
- 10% on taxable income $0–$11,925 (single) / $0–$23,850 (MFJ)
- 12% on $11,926–$48,475 (single) / $23,851–$96,950 (MFJ)
- 22% on $48,476–$103,350 (single) / $96,951–$206,700 (MFJ)
- 24% on $103,351–$197,300 (single) / $206,701–$394,600 (MFJ)
- 32% on $197,301–$250,525 (single) / $394,601–$501,050 (MFJ)
- 35% on $250,526–$626,350 (single) / $501,051–$751,600 (MFJ)
- 37% on income above $626,350 (single) / $751,600 (MFJ)
Our base salary page estimates assume a single W-2 employee with no itemized deductions, no pre-tax contributions, and no tax credits beyond the standard deduction. This represents the worst-case (highest tax) scenario, so your actual take-home may be higher.
New York State Income Tax
New York State income tax is computed separately from federal tax using the NY Department of Taxation and Finance's 2026 rate schedules. NY uses its own standard deduction ($8,000 for single filers; $16,050 for MFJ) and applies these progressive rates:
| NY Taxable Income (Single) | Rate |
|---|---|
| $0 – $17,150 | 4.00% |
| $17,151 – $23,600 | 4.50% |
| $23,601 – $27,900 | 5.25% |
| $27,901 – $161,550 | 5.85% |
| $161,551 – $323,200 | 6.85% |
| $323,201 – $2,155,350 | 9.65% |
| $2,155,351 – $5,000,000 | 10.30% |
| Over $5,000,000 | 10.90% |
New York also imposes an Additional Yonkers Income Tax for Yonkers residents, which we do not include as this site focuses on the five NYC boroughs.
NYC Local Income Tax
The New York City personal income tax (NYC PIT) applies to all residents of the five boroughs — Manhattan, Brooklyn, Queens, The Bronx, and Staten Island. NYC uses its own rate schedule separate from NY State:
| NYC Taxable Income (Single) | Rate |
|---|---|
| $0 – $12,000 | 3.078% |
| $12,001 – $25,000 | 3.762% |
| $25,001 – $50,000 | 3.819% |
| Over $50,000 | 3.876% |
NYC local tax is based on NY State taxable income (after the NY standard deduction) and is withheld separately on your pay stub, typically labeled "NY City" or "NYC." It is the reason NYC residents pay significantly more than residents of New Jersey or Connecticut working the same job.
FICA Taxes (Social Security & Medicare)
Federal Insurance Contributions Act (FICA) taxes are mandatory and apply regardless of filing status or deductions:
- Social Security: 6.2% on wages up to the 2026 wage base of $176,100. Wages above this are exempt from Social Security tax (but not Medicare).
- Medicare: 1.45% on all wages, no cap.
- Additional Medicare Tax: An additional 0.9% applies to wages above $200,000 for single filers ($250,000 for MFJ). This is withheld by employers when a single employee's W-2 wages exceed $200,000, regardless of household filing status.
FICA taxes are not affected by the standard deduction or pre-tax retirement contributions. Even 401(k) contributions do not reduce FICA liability (unlike federal and state income taxes).
What Our Estimates Assume
Base Assumptions (all salary pages unless otherwise stated): Single filer · W-2 employee · Standard deduction only · No pre-tax 401(k)/HSA/FSA contributions · No dependents · No tax credits · No investment income · Resident of NYC five boroughs throughout the tax year.
These assumptions represent a conservative (higher-tax) baseline. Most NYC workers will take home more than our base estimates because they contribute to 401(k) plans, claim transit benefits, or file as married. We use the single/no-deductions baseline so the figures are immediately comparable and always represent a floor, never an overpromise.
Where pages show "Married Filing Jointly" estimates, these use the 2026 MFJ standard deduction of $30,000 and MFJ federal and state brackets. Married estimates assume no other income sources (dual-income households will be in higher brackets).
Accuracy & Update Commitment
Tax law changes every year. We review and update all salary estimates, tax brackets, and contribution limits at the start of each tax year (January) and again when the IRS releases inflation adjustments (typically October–November). Key events that trigger immediate updates:
- IRS annual Revenue Procedure announcing inflation-adjusted brackets and limits
- New York State budget enactment modifying income tax rates or brackets
- New York City Council or mayoral budget changes affecting the NYC local tax rate
- Social Security Administration announcement of the new wage base (October each year)
If you believe a figure on this site is incorrect, please contact us with the specific page and discrepancy. We take accuracy seriously and will investigate and correct within 48 hours.
Verified for 2026: All tax rates, brackets, deductions, and contribution limits on this site were last verified against IRS, NY Department of Taxation, and NYC Department of Finance publications in April 2026. Calculation methodology reviewed against IRS Publication 505 (Tax Withholding and Estimated Tax) and the NY IT-2104 withholding instructions.
What These Estimates Are Not
The figures on this site are estimates for educational and planning purposes only. They are not tax advice, legal advice, or financial planning advice. Individual circumstances vary — your actual take-home pay depends on your specific W-4 elections, employer-provided benefits, investment income, side income, tax credits claimed, deductions itemized, and other factors only your tax professional can fully account for.
For personalized tax guidance, consult a licensed CPA, enrolled agent, or tax attorney who can review your complete financial situation. For IRS guidance, visit IRS.gov. For New York State tax questions, visit tax.ny.gov. For NYC tax information, visit NYC Department of Finance.