2023 New York Laws › TAX - Tax › Article 30 - City Personal Income Tax › 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 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 table:
For taxable years beginning after two thousand twenty-six:
 
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-six:
 
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  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 table:
For taxable years beginning after two thousand twenty-six:
 
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