1099 Quarterly Taxes in New York (2025-2026)
New York has the second-highest state income tax burden on self-employed Americans, after California. NYC residents face an additional city income tax on top of the state rate, which makes accurate quarterly planning critical here.
New York state income tax (2025) — single filer
| Income | Marginal rate |
|---|---|
| $0 – $8,500 | 4.0% |
| $8,500 – $11,700 | 4.5% |
| $11,700 – $13,900 | 5.25% |
| $13,900 – $80,650 | 5.5% |
| $80,650 – $215,400 | 6.0% |
| $215,400 – $1,077,550 | 6.85% |
| $1,077,550 – $5M | 9.65% |
| $5M – $25M | 10.3% |
| $25M+ | 10.9% |
NYC additional city tax
If you live in any of the five boroughs (Manhattan, Brooklyn, Queens, Bronx, Staten Island), you also owe NYC income tax on top of state. 2025 single filer:
| Income | NYC rate |
|---|---|
| $0 – $12,000 | 3.078% |
| $12,000 – $25,000 | 3.762% |
| $25,000 – $50,000 | 3.819% |
| $50,000+ | 3.876% |
A NYC freelancer making $150,000 net SE income pays roughly: ~$24,000 federal + ~$22,000 SE tax + ~$8,500 NY state + ~$5,800 NYC = ~$60,000 total tax (40% effective rate).
Quarterly payment due dates
New York follows the federal schedule: April 15, June 16, September 15, 2026, and January 15, 2027. NY state quarterly is filed on Form IT-2105.
How to pay
State + city: NY has a unified online portal at tax.ny.gov/pay — bank transfer is free. Federal: IRS Direct Pay.
NYC freelance commuter tip
If you live outside NYC (Westchester, Long Island, NJ, CT) but earn money sourced in NYC, you may owe NY state but NOT NYC city tax. The NYC tax only applies to NYC residents, not non-resident workers. This is a common confusion among freelancers.