N.Y. Tax Law § 1304 — Rate of tax

§ 1304. Rate of tax. (a) A tax (other than the city separate tax\nrelating to qualified higher education funds and the city separate tax\non the ordinary income portion of lump sum distributions) imposed\npursuant to the authority of section thirteen hundred one of this\narticle shall be determined as follows:\n (1) Resident married individuals filing joint returns and resident\nsurviving spouses. The tax under this section for each taxable year on\nthe city taxable income of every city resident married individual who\nmakes a single return jointly with his or her spouse under subsection\n(b) of section thirteen hundred six of this article and on the city\ntaxable income of every city resident surviving spouse shall be\ndetermined in accordance with the following tables:\n (A) For taxable years beginning after two thousand sixteen:\nIf the city taxable income is: The tax is:\nNot over $21,600 2.7% of the city taxable income\nOver $21,600 but not $583 plus 3.3% of excess\nover $45,000 over $21,600\nOver $45,000 but not $1,355 plus 3.35% of excess\nover $90,000 over $45,000\nOver $90,000 $2,863 plus 3.4% of excess\n over $90,000\n (B) For taxable year beginning after two thousand fourteen and before\ntwo thousand seventeen:\nIf the city taxable income is: The tax is:\nNot over $21,600 2.55% of the city taxable income\nOver $21,600 but not $551 plus 3.1% of excess\nover $45,000 over $21,600\nOver $45,000 but not $1,276 plus 3.15% of excess\nover $90,000 over $45,000\nOver $90,000 but not $2,694 plus 3.2% of excess\nover $500,000 over $90,000\nOver $500,000 $16,803 plus 3.4% of excess\n over $500,000\n (C) For taxable years beginning after two thousand nine and before two\nthousand fifteen:\nIf the city taxable income is: The tax is:\nNot over $21,600 2.55% of the city taxable income\nOver $21,600 but not $551 plus 3.1% of excess\nover $45,000 over $21,600\nOver $45,000 but not $1,276 plus 3.15% of excess\nover $90,000 over $45,000\nOver $90,000 but not $2,694 plus 3.2% of excess\nover $500,000 over $90,000\nOver $500,000 $15,814 plus 3.4% of excess\n over $500,000\n (2) Resident heads of households. The tax under this section for each\ntaxable year on the city taxable income of every city resident head of a\nhousehold shall be determined in accordance with the following tables:\n (A) For taxable years beginning after two thousand sixteen:\nIf the city taxable income is: The tax is:\nNot over $14,400 2.7% of the city taxable income\nOver $14,400 but not $389 plus 3.3% of excess\nover $30,000 over $14,400\nOver $30,000 but not $904 plus 3.35% of excess\nover $60,000 over $30,000\nOver $60,000 $1,909 plus 3.4% of excess\n over $60,000\n (B) For taxable years beginning after two thousand fourteen and before\ntwo thousand seventeen:\nIf the city taxable income is: The tax is:\nNot over $14,400 2.55% of the city taxable income\nOver $14,400 but not $367 plus 3.1% of excess\nover $30,000 over $14,400\nOver $30,000 but not $851 plus 3.15% of excess\nover $60,000 over $30,000\nOver $60,000 but not $1,796 plus 3.2% of excess\nover $500,000 over $60,000\nOver $500,000 $16,869 plus 3.4% of excess\n over $500,000\n (C) For taxable years beginning after two thousand nine and before two\nthousand fifteen:\nIf the city taxable income is: The tax is:\nNot over $14,400 2.55% of the city taxable income\nOver $14,400 but not $367 plus 3.1% of excess\nover $30,000 over $14,400\nOver $30,000 but not $851 plus 3.15% of excess\nover $60,000 over $30,000\nOver $60,000 but not $1,796 plus 3.2% of excess\nover $500,000 over $60,000\nOver $500,000 $15,876 plus 3.4% of excess\n Over $500,000\n (3) Resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts. The tax under\nthis section for each taxable year on the city taxable income of every\ncity resident individual who is not a city resident married individual\nwho makes a single return jointly with his or her spouse under\nsubsection (b) of section thirteen hundred six of this article or a city\nresident head of household or a city resident surviving spouse, and on\nthe city taxable income of every city resident estate and trust shall be\ndetermined in accordance with the following tables:\n (A) For taxable years beginning after two thousand sixteen:\nIf the city taxable income is: The tax is:\nNot over $12,000 2.7% of the city taxable income\nOver $12,000 but not $324 plus 3.3% of excess\nover $25,000 over $12,000\nOver $25,000 but not $753 plus 3.35% of excess\nover $50,000 over $25,000\nOver $50,000 $1,591 plus 3.4% of excess\n over $50,000\n (B) For taxable years beginning after two thousand fourteen and before\ntwo thousand seventeen:\nIf the city taxable income is: The tax is:\nNot over $12,000 2.55% of the city taxable income\nOver $12,000 but not $306 plus 3.1% of excess\nover $25,000 over $12,000\nOver $25,000 but not $709 plus 3.15% of excess\nover $50,000 over $25,000\nOver $50,000 but not $1,497 plus 3.2% of excess\nover $500,000 over $50,000\nOver $500,000 $16,891 plus 3.4%\n of excess over $500,000\n (C) For taxable years beginning after two thousand nine and before two\nthousand fifteen:\nIf the city taxable income is: The tax is:\nNot over $12,000 2.55% of the city taxable income\nOver $12,000 but not $306 plus 3.1% of excess\nover $25,000 over $12,000\nOver $25,000 but not $709 plus 3.15% of excess\nover $50,000 over $25,000\nOver $50,000 but not $1,497 plus 3.2% of excess\nover $500,000 over $50,000\nOver $500,000 $15,897 plus 3.4%\n of excess over $500,000\n (b) A tax other than the city separate tax on the ordinary income\nportion of lump sum distributions imposed pursuant to the authority of\nsection thirteen hundred one of this article shall be determined as\nfollows:\n (1) Resident married individuals filing joint returns and resident\nsurviving spouses. The tax under this section for each taxable year on\nthe city taxable income of every city resident married individual who\nmakes a single return jointly with his or her spouse under subsection\n(b) of section thirteen hundred six of this article and on the city\ntaxable income of every city resident surviving spouse shall be\ndetermined in accordance with the following table:\n For taxable years beginning after two thousand twenty-six:\nIf the city taxable income is: The tax is:\nNot over $21,600 1.18% of the city taxable income\nOver $21,600 but not $255 plus 1.435% of excess\nover $45,000 over $21,600\nOver $45,000 but not $591 plus 1.455% of excess\nover $90,000 over $45,000\nOver $90,000 $1,245 plus 1.48% of excess\n over $90,000\n (2) Resident heads of households. The tax under this section for each\ntaxable year on the city taxable income of every city resident head of a\nhousehold shall be determined in accordance with the following table:\n For taxable years beginning after two thousand twenty-six:\nIf the city taxable income is: The tax is:\nNot over $14,400 1.18% of the city taxable income\nOver $14,400 but not $170 plus 1.435% of excess\nover $30,000 over $14,400\nOver $30,000 but not $394 plus 1.455% of excess\nover $60,000 over $30,000\nOver $60,000 $830 plus 1.48% of excess\n over $60,000\n (3) Resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts. The tax under\nthis section for each taxable year on the city taxable income of every\ncity resident individual who is not a city resident married individual\nwho makes a single return jointly with his or her spouse under\nsubsection (b) of section thirteen hundred six of this article or a city\nresident head of household or a city resident surviving spouse, and on\nthe city taxable income of every city resident estate and trust shall be\ndetermined in accordance with the following table:\n For taxable years beginning after two thousand twenty-six:\nIf the city taxable income is: The tax is:\nNot over $12,000 1.18% of the city taxable income\nOver $12,000 but not $142 plus 1.435% of excess\nover $25,000 over $12,000\nOver $25,000 but not $328 plus 1.455% of excess\nover $50,000 over $25,000\nOver $50,000 $692 plus 1.48% of excess\n over $50,000\n