N.Y. Tax Law § 1304: Rate of tax

§ 1304. Rate of tax. (a) A tax (other than the city separate tax

relating to qualified higher education funds and the city separate tax

on the ordinary income portion of lump sum distributions) imposed

pursuant to the authority of section thirteen hundred one of this

article shall be determined as follows:

(1) Resident married individuals filing joint returns and resident

surviving spouses. The tax under this section for each taxable year on

the city taxable income of every city resident married individual who

makes a single return jointly with his or her spouse under subsection

(b) of section thirteen hundred six of this article and on the city

taxable income of every city resident surviving spouse shall be

determined in accordance with the following tables:

(A) For taxable years beginning after two thousand sixteen:

If the city taxable income is: The tax is:

Not over $21,600 2.7% of the city taxable income

Over $21,600 but not $583 plus 3.3% of excess

over $45,000 over $21,600

Over $45,000 but not $1,355 plus 3.35% of excess

over $90,000 over $45,000

Over $90,000 $2,863 plus 3.4% of excess

over $90,000

(B) For taxable year beginning after two thousand fourteen and before

two thousand seventeen:

If the city taxable income is: The tax is:

Not over $21,600 2.55% of the city taxable income

Over $21,600 but not $551 plus 3.1% of excess

over $45,000 over $21,600

Over $45,000 but not $1,276 plus 3.15% of excess

over $90,000 over $45,000

Over $90,000 but not $2,694 plus 3.2% of excess

over $500,000 over $90,000

Over $500,000 $16,803 plus 3.4% of excess

over $500,000

(C) For taxable years beginning after two thousand nine and before two

thousand fifteen:

If the city taxable income is: The tax is:

Not over $21,600 2.55% of the city taxable income

Over $21,600 but not $551 plus 3.1% of excess

over $45,000 over $21,600

Over $45,000 but not $1,276 plus 3.15% of excess

over $90,000 over $45,000

Over $90,000 but not $2,694 plus 3.2% of excess

over $500,000 over $90,000

Over $500,000 $15,814 plus 3.4% of excess

over $500,000

(2) Resident heads of households. The tax under this section for each

taxable year on the city taxable income of every city resident head of a

household shall be determined in accordance with the following tables:

(A) For taxable years beginning after two thousand sixteen:

If the city taxable income is: The tax is:

Not over $14,400 2.7% of the city taxable income

Over $14,400 but not $389 plus 3.3% of excess

over $30,000 over $14,400

Over $30,000 but not $904 plus 3.35% of excess

over $60,000 over $30,000

Over $60,000 $1,909 plus 3.4% of excess

over $60,000

(B) For taxable years beginning after two thousand fourteen and before

two thousand seventeen:

If the city taxable income is: The tax is:

Not over $14,400 2.55% of the city taxable income

Over $14,400 but not $367 plus 3.1% of excess

over $30,000 over $14,400

Over $30,000 but not $851 plus 3.15% of excess

over $60,000 over $30,000

Over $60,000 but not $1,796 plus 3.2% of excess

over $500,000 over $60,000

Over $500,000 $16,869 plus 3.4% of excess

over $500,000

(C) For taxable years beginning after two thousand nine and before two

thousand fifteen:

If the city taxable income is: The tax is:

Not over $14,400 2.55% of the city taxable income

Over $14,400 but not $367 plus 3.1% of excess

over $30,000 over $14,400

Over $30,000 but not $851 plus 3.15% of excess

over $60,000 over $30,000

Over $60,000 but not $1,796 plus 3.2% of excess

over $500,000 over $60,000

Over $500,000 $15,876 plus 3.4% of excess

Over $500,000

(3) Resident unmarried individuals, resident married individuals

filing separate returns and resident estates and trusts. The tax under

this section for each taxable year on the city taxable income of every

city resident individual who is not a city resident married individual

who makes a single return jointly with his or her spouse under

subsection (b) of section thirteen hundred six of this article or a city

resident head of household or a city resident surviving spouse, and on

the city taxable income of every city resident estate and trust shall be

determined in accordance with the following tables:

(A) For taxable years beginning after two thousand sixteen:

If the city taxable income is: The tax is:

Not over $12,000 2.7% of the city taxable income

Over $12,000 but not $324 plus 3.3% of excess

over $25,000 over $12,000

Over $25,000 but not $753 plus 3.35% of excess

over $50,000 over $25,000

Over $50,000 $1,591 plus 3.4% of excess

over $50,000

(B) For taxable years beginning after two thousand fourteen and before

two thousand seventeen:

If the city taxable income is: The tax is:

Not over $12,000 2.55% of the city taxable income

Over $12,000 but not $306 plus 3.1% of excess

over $25,000 over $12,000

Over $25,000 but not $709 plus 3.15% of excess

over $50,000 over $25,000

Over $50,000 but not $1,497 plus 3.2% of excess

over $500,000 over $50,000

Over $500,000 $16,891 plus 3.4%

of excess over $500,000

(C) For taxable years beginning after two thousand nine and before two

thousand fifteen:

If the city taxable income is: The tax is:

Not over $12,000 2.55% of the city taxable income

Over $12,000 but not $306 plus 3.1% of excess

over $25,000 over $12,000

Over $25,000 but not $709 plus 3.15% of excess

over $50,000 over $25,000

Over $50,000 but not $1,497 plus 3.2% of excess

over $500,000 over $50,000

Over $500,000 $15,897 plus 3.4%

of excess over $500,000

(b) A tax other than the city separate tax on the ordinary income

portion of lump sum distributions imposed pursuant to the authority of

section thirteen hundred one of this article shall be determined as

follows:

(1) Resident married individuals filing joint returns and resident

surviving spouses. The tax under this section for each taxable year on

the city taxable income of every city resident married individual who

makes a single return jointly with such individual's spouse under

subsection (b) of section thirteen hundred six of this article and on

the city taxable income of every city resident surviving spouse shall be

determined in accordance with the following table:

For taxable years beginning after two thousand twenty-nine:

If the city taxable income is: The tax is:

Not over $21,600 1.18% of the city taxable income

Over $21,600 but not $255 plus 1.435% of excess

over $45,000 over $21,600

Over $45,000 but not $591 plus 1.455% of excess

over $90,000 over $45,000

Over $90,000 $1,245 plus 1.48% of excess

over $90,000

(2) Resident heads of households. The tax under this section for each

taxable year on the city taxable income of every city resident head of a

household shall be determined in accordance with the following table:

For taxable years beginning after two thousand twenty-nine:

If the city taxable income is: The tax is:

Not over $14,400 1.18% of the city taxable income

Over $14,400 but not $170 plus 1.435% of excess

over $30,000 over $14,400

Over $30,000 but not $394 plus 1.455% of excess

over $60,000 over $30,000

Over $60,000 $830 plus 1.48% of excess

over $60,000

(3) Resident unmarried individuals, resident married individuals

filing separate returns and resident estates and trusts. The tax under

this section for each taxable year on the city taxable income of every

city resident individual who is not a city resident married individual

who makes a single return jointly with such individual's spouse under

subsection (b) of section thirteen hundred six of this article or a city

resident head of household or a city resident surviving spouse, and on

the city taxable income of every city resident estate and trust shall be

determined in accordance with the following table:

For taxable years beginning after two thousand twenty-nine:

If the city taxable income is: The tax is:

Not over $12,000 1.18% of the city taxable income

Over $12,000 but not $142 plus 1.435% of excess

over $25,000 over $12,000

Over $25,000 but not $328 plus 1.455% of excess

over $50,000 over $25,000

Over $50,000 $692 plus 1.48% of excess

over $50,000