{"data":{"id":"us-ny/n.y.-general-city-law-art.-2-d-3","jurisdiction":"us-ny","citation":"N.Y. General City Law art. 2-D, § 3","heading":"Rate of tax","body":"§ 3. Rate of tax. -- The tax imposed by section two shall be\ndetermined in accordance with the following table:\nIf the city taxable\n     income is:                              The tax is:\nNot over $1,000                    0.4 % of the city taxable income\nOver $ 1,000 but not over          $ 4 plus 0.6 % of excess over\n  $ 3,000                            $1,000\nOver $ 3,000 but not over          $ 16 plus 0.8 % of excess over\n  $ 6,000                            $3,000\nOver $ 6,000 but not over          $ 40 plus 1.0 % of excess over\n  $10,000                            $6,000\nOver $10,000 but not over          $ 80 plus 1.2 % of excess over\n  $15,000                            $10,000\nOver $15,000 but not over          $140 plus 1.4 % of excess over\n  $20,000                            $15,000\nOver $20,000 but not over          $210 plus 1.6 % of excess over\n  $25,000                            $20,000\nOver $25,000 but not over          $290 plus 1.8 % of excess over\n  $30,000                            $25,000\nOver $30,000                       $380 plus $2.0 % of excess over\n                                     $30,000","path":["General City Law","Article 2-D. City Personal Income Tax On Residents","Part 1-6. City Personal Income Tax On Residents","Part 1. General"],"source_url":"https://legislation.nysenate.gov/api/3/laws/GCT/25-A-3","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"eea6eb51672d3a25c20c17fc6562a977e410bf46c596436ba9225218572c7e96","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-general-city-law-art.-2-d-2","next":"us-ny/n.y.-general-city-law-art.-2-d-3-a"},"notice":"GroundRules: Original legal text. Not legal advice."}