The Kiplinger Tax Map: Guide to State Income Taxes, State Sales Taxes, Gas Taxes, Sin Taxes
Tool | Updated October 2019

State-by-State Guide to Taxes

Compare state tax rates and rules — on income, ordinary purchases, gas, sin products, property, and more — across the U.S.

New York

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The Bottom Line
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Least Tax-Friendly

The Empire State has a hefty income tax bite. Plus, New York City and Yonkers impose their own income taxes, and there’s a commuter tax for self-employed people working in and around New York City.

New York’s average sales tax rate is the 10th-highest in the country. However, food and drugs are exempt from taxes, as are health club memberships, less-expensive clothing and footwear, most arts and entertainment tickets, and a host of other items. The average property tax on a $400,000 home in New York is about $7,246, which is the fourth-highest average in the country. But in some high-cost parts of the state, such as Westchester County, homeowners pay more than twice that amount, which means they’re pinched even more by the $10,000 cap on the federal deduction for state and local taxes.

Those combine to make the Empire State one of Kiplinger’s top ten least tax-friendly states.

Sales Tax

4% state levy. Localities can add as much as 4.88%, and the average combined rate is 8.49%, according to the Tax Foundation. In the New York City metro area, there is an additional 0.375% sales tax to support transit. Clothing and footwear that cost less than $110 (per item or pair) are exempt from sales tax.

Income Tax Range

Low: 4.0% (on up to $8,500 of taxable income for single filers and up to $17,150 for married couples filing jointly)

High: 8.82% (on taxable income over $1,070,550 for single filers and over $2,155,350 for married couples filing jointly).

Effective tax rate: 5.03% for single filers, 6.33% for joint filers.

New York allows localities to impose an income tax; the average levy is 2.11%, per the Tax Foundation.

Motor Fuel Taxes

Gasoline: $0.4541 per gallon (Varies by county; value provided reflects a weighted average.).
Diesel: $0.4505 per gallon (Varies by county; value provided reflects a weighted average.).

Property Taxes

In New York, residents pay $1,812 in taxes per $100,000 of assessed home value.

Vehicle Taxes

Sales tax is due on purchases. Some counties also charge a tax based on the weight of the vehicle.

Sin Taxes

Cigarettes and little cigars: $4.35 per pack (in New York City, an extra $1.50 per pack)
Snuff: $2 per container one ounce or less, $2 per ounce for larger containers
Cigars and other tobacco products: 75% of the wholesale price
Vapor products: A tax 20% of the retail price goes into effect December 1, 2019.
Beer: $0.14 per gallon
Wine: $0.30 per gallon
Liquor: $6.44 per gallon

Taxes On Wireless Service

18.56%

Inheritance and Estate Taxes

Estates exceeding $5.74 million are subject to estate tax, with a top rate of 16%.

The state estate tax is a “cliff tax.” That means if the value of the estate is more than 105% of the current exemption, the exemption won’t be available and the entire estate will be subject to state estate tax.

Oddball Tax

If your bagel shop slices a bagel, even if they don’t put anything on it, that action makes it a prepared food subject to sales tax.

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