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New York · Through 2026-09-11

N.Y. General City Law art. 2-D, § 3: Rate of tax

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Where this section sits in the code
  1. General City Law
  2. Article 2-D. City Personal Income Tax On Residents
  3. Part 1-6. City Personal Income Tax On Residents
  4. Part 1. General

§ 3. Rate of tax. -- The tax imposed by section two shall be

determined in accordance with the following table:

If the city taxable

income is: The tax is:

Not over $1,000 0.4 % of the city taxable income

Over $ 1,000 but not over $ 4 plus 0.6 % of excess over

$ 3,000 $1,000

Over $ 3,000 but not over $ 16 plus 0.8 % of excess over

$ 6,000 $3,000

Over $ 6,000 but not over $ 40 plus 1.0 % of excess over

$10,000 $6,000

Over $10,000 but not over $ 80 plus 1.2 % of excess over

$15,000 $10,000

Over $15,000 but not over $140 plus 1.4 % of excess over

$20,000 $15,000

Over $20,000 but not over $210 plus 1.6 % of excess over

$25,000 $20,000

Over $25,000 but not over $290 plus 1.8 % of excess over

$30,000 $25,000

Over $30,000 $380 plus $2.0 % of excess over

$30,000

Collected 2026-09-14T19:32:45Z. Source file · JSON

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