TaxWrenTaxes for New York freelancers in 2026
Single filers get a standard deduction of $8,000 ($16,050 married filing jointly).
On $85,000 of 1099 profit, a single filer owes about $3,669 in New York income tax on top of $17,800 in federal taxes. That ranks 41st lowest of 51 (50 states and DC), $940 more than the median state.
Among its neighbors, Pennsylvania, Vermont, Connecticut and New Jersey would tax the same income less, while Massachusetts would tax it more.
New York also has local (county or city) income taxes. They average 1.60% of adjusted gross income statewide (2023 IRS and Census data compiled by the Tax Foundation) and are not included in these estimates.
New York income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 3.9% | $0 | $0 |
| 4.4% | $8,500 | $17,150 |
| 5.15% | $11,700 | $23,600 |
| 5.4% | $13,900 | $27,900 |
| 5.9% | $80,650 | $161,550 |
| 6.85% | $215,400 | $323,200 |
| 9.65% | $1,077,550 | $2,155,350 |
| 10.3% | $5,000,000 | $5,000,000 |
| 10.9% | $25,000,000 | $25,000,000 |
New York vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| New York | $3,669 | $21,469 | $63,531 |
| Connecticut | $2,770 | $20,570 | $64,430 |
| Massachusetts | $3,730 | $21,530 | $63,470 |
| New Jersey | $2,842 | $20,642 | $64,358 |
| Pennsylvania | $2,425 | $20,225 | $64,775 |
| Vermont | $2,753 | $20,554 | $64,447 |
How New York taxes changed
New York's rates and deductions did not change for 2026. State tax on $85,000 of 1099 profit falls from $3,740 to $3,669 (−$71).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 10.9% | 10.9% |
| Standard deduction (single) | $8,000 | $8,000 |
| State tax on $85,000 of 1099 profit | $3,740 | $3,669 |
| Take-home on a $75,000 salary | $57,794 | $58,140 |
Each year uses that year's federal and New York rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- Connecticut and New York have "tax benefit recapture," by which many high-income taxpayers pay their top tax rate on all income, not just on amounts above the benefit threshold.
Sources: New York revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
New York 1099 tax FAQ
Does New York have a state income tax?
New York has a graduated income tax with 9 rates from 3.9% to 10.9%; the top rate starts at $25,000,000 of taxable income for single filers.
How much should a freelancer in New York set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 25% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $3,669 New York income tax. Use the calculator for your own income, expenses and filing status.
What is the top New York income tax rate in 2026?
10.9%. New York has a graduated income tax with 9 rates from 3.9% to 10.9%; the top rate starts at $25,000,000 of taxable income for single filers.
Do I need to make estimated tax payments to New York?
Generally yes, if you expect to owe state tax that is not covered by withholding. New York sets its own thresholds and due dates; check the New York revenue department's estimated payment rules.