Self employment tax · New York · 2026
New York self employment
tax calculator (2026).
Nine state brackets from 3.9% to 10.9%, a cut to the middle brackets for 2026, and a separate city income tax if you live in New York City. Enter your net business income for the full estimate.
Self employment tax is 15.3% on 92.35% of net profit.
Estimate only: not tax, legal, or financial advice, and provided with no warranty of accuracy. Figures are approximations of 2026 federal + state self employment tax and exclude credits, dependents, other deductions, retirement contributions, and QBI phaseouts above $191,950 single / $383,900 married, among other factors. Verify with a licensed tax professional before relying on these numbers.
How New York taxes you
Nine brackets, one city tax on top.
Rates in the middle brackets were cut for 2026. New York City residents owe a separate city income tax not included here.
- $0 to $8,500: 3.9%
- $8,500 to $11,700: 4.4%
- $11,700 to $13,900: 5.15%
- $13,900 to $80,650: 5.4%
- $80,650 to $215,400: 5.9%
- $215,400 to $1,077,550: 6.85%
- $1,077,550 to $5,000,000: 9.65%
- $5,000,000 to $25,000,000: 10.3%
- $25,000,000+: 10.9%
State brackets verified 2026-07-29 against the Tax Foundation’s 2026 tables. Federal self employment tax is 15.3% of 92.35% of net income everywhere; only the state portion changes by location.
Worked example
$90,000 net income, single filer.
Estimate only: it excludes credits, dependents, retirement contributions, and QBI phaseouts. Talk to a CPA before you send the IRS a check this size. Plan your quarterly payments →
New York, specifically
What makes New York different.
New York runs nine brackets in 2026, and the rates in the middle brackets were cut for this year. The piece most vendors miss is local: New York City residents owe a separate city income tax on top of the state one, calculated on the same state return, and Yonkers residents pay a surcharge on their state liability. There is no extra city filing, but there is extra city tax.
- Nine state brackets for 2026, from 3.9% to 10.9%; the very top rate starts only above $25 million of taxable income.
- NYC residents add city income tax of 3.078% to 3.876% on the same Form IT-201; nonresidents who work in the city do not pay it.
- Yonkers residents pay a surcharge of 16.75% of their New York State tax, not a percentage of income.
- Rates in the middle brackets were cut for 2026, so last year's estimate will overstate this year's state bill slightly.
Worked example: $140,000 net income, single filer.
Same caveat as the $90,000 example: credits, dependents, retirement contributions, and QBI phaseouts move the real number. Both examples are computed from the verified 2026 brackets, not figures written by hand.
New York tax FAQ
Common questions.
- Does New York tax self employment income in 2026? Yes. New York has a graduated income tax in 2026, from 3.9% up to 10.9%. That sits on top of federal self employment tax and federal income tax. Nine state brackets for 2026, from 3.9% to 10.9%; the very top rate starts only above $25 million of taxable income.
- How much should I set aside for taxes on $90,000 of net income in New York? On $90,000 of net self employment income (single filer), the estimate is about $12,717 self employment tax, $5,891 federal income tax, and $4,367 New York income tax: roughly $22,974 total, or about $5,744 per quarter (~25.53% effective). Adjust for your deductions and credits.
- Do I owe New York City income tax on self employment income? If you live in NYC, yes: city income tax applies to the same income as the state tax and is calculated on your state return (IT-201 for residents), at 3.078% to 3.876% for 2026. If you live outside the city and only work in it, you do not owe NYC income tax.
- Do I make quarterly payments to New York separately? Yes. New York estimated payments follow the same four dates as federal estimates (April, June, September, January) and go to the state tax department, not the IRS. NYC residents estimate the city tax alongside.
Keep comparing
More state calculators.
- New Mexico: SE tax, federal, and the New Mexico state line with the quarterly estimate.
- North Carolina: SE tax, federal, and the North Carolina state line with the quarterly estimate.
- California: SE tax, federal, and the California state line with the quarterly estimate.
- Texas: SE tax, federal, and the Texas state line with the quarterly estimate.
- Florida: SE tax, federal, and the Florida state line with the quarterly estimate.
- Illinois: SE tax, federal, and the Illinois state line with the quarterly estimate.
- Georgia: SE tax, federal, and the Georgia state line with the quarterly estimate.
- South Carolina: SE tax, federal, and the South Carolina state line with the quarterly estimate.
- Kansas: SE tax, federal, and the Kansas state line with the quarterly estimate.
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