Taxes in New York
Every state-level tax in New York, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
New York's tax profile is defined less by its rates than by its cliffs. The estate tax is the sharpest example: estates over $7,350,000 face a 16% top rate, but exceed that threshold by just 5% and the entire estate becomes taxable — a trap that can cost heirs far more than the overage itself. That same severity echoes across other levies. The state's top income tax rate ranks third-highest nationally, its median county property tax burden second, and its cigarette tax first. For anyone relocating or planning an estate, the takeaway is that New York punishes crossing thresholds, so timing and careful structuring matter more here than in most states.
State income tax
10.90% 9 brackets · graduated.
Local income tax: New York City levies an income tax of 3.876%. See all local income taxes.
Sales tax
The combined state + local sales tax rate is 8.54%. State rate 4.00% plus an average 4.54% local.
Estate & inheritance tax
New York taxes estates over $7,350,000 at a top rate of 16%.
Real estate transfer tax
New York levies a transfer tax of 0.40%–2.90%3 (graduated by price).
Cigarette Tax
New York levies a cigarette tax of $5.35 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
New York levies a gas tax of 24.18¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
New York levies a beer tax of $0.140 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
New York levies a wine tax of $0.300 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
New York levies a spirits tax of $6.440 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 2.04%. Compare counties below for local rates.
Counties in New York by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Allegany County | 2.92% | $101,700 |
| Orleans County | 2.71% | $140,800 |
| Cattaraugus County | 2.65% | $113,100 |
| Monroe County | 2.63% | $213,700 |
| Cortland County | 2.56% | $162,100 |
| Broome County | 2.52% | $154,900 |
| Wayne County | 2.50% | $170,000 |
| Montgomery County | 2.46% | $157,500 |
| Livingston County | 2.46% | $174,600 |
| Steuben County | 2.46% | $137,900 |
| Chemung County | 2.45% | $141,100 |
| Onondaga County | 2.44% | $200,200 |
| Genesee County | 2.41% | $170,500 |
| Oswego County | 2.40% | $151,700 |
| Schenectady County | 2.36% | $235,700 |
| St. Lawrence County | 2.33% | $121,900 |
| Tioga County | 2.33% | $160,800 |
| Chautauqua County | 2.27% | $127,900 |
| Madison County | 2.27% | $184,600 |
| Chenango County | 2.26% | $137,900 |
| Wyoming County | 2.25% | $162,300 |
| Tompkins County | 2.24% | $290,900 |
| Orange County | 2.19% | $387,900 |
| Seneca County | 2.19% | $155,400 |
| Niagara County | 2.19% | $189,800 |
| Cayuga County | 2.19% | $171,000 |
| Putnam County | 2.12% | $471,300 |
| Herkimer County | 2.10% | $147,700 |
| Fulton County | 2.06% | $163,100 |
| Rensselaer County | 2.05% | $258,400 |