New York gig worker tax calculator 2026
New York uses graduated brackets from 3.90% to 10.90%. As a rideshare, delivery or on-demand worker you also owe federal self-employment tax (15.3% of 92.35% of net profit) and federal income tax. Use the live calculator for your own numbers; the example below shows how the estimate works out for typical income.
Worked example: $48,000 of delivery income in New York
Assumes 14,000 business miles (7,000 each half of 2026), $350 parking and tolls, $1,800 app fees and a $600 phone bill used 60% for work. No W-2 job, no other income.
| Item | Single | Married, 2 kids |
|---|---|---|
| Gross income | $48,000 | $48,000 |
| Mileage and parking deduction | $10,745 | $10,745 |
| Other write-offs | $2,160 | $2,160 |
| Net profit | $35,095 | $35,095 |
| Self-employment tax | $4,959 | $4,959 |
| Federal income tax | $1,337 | $0 |
| New York income tax | $1,164 | $646 |
| Total tax | $7,461 | $5,605 |
| Federal payment per quarter | $1,574 | $1,240 |
| All-in effective rate | 15.5% | 11.7% |
Computed by the same engine as the calculator using rate table version 2026-10-26.1.
New York income tax rates
| Rate | Income from | to |
|---|---|---|
| 3.90% | $0 | $8,500 |
| 4.40% | $8,500 | $11,700 |
| 5.15% | $11,700 | $13,900 |
| 5.40% | $13,900 | $80,650 |
| 5.90% | $80,650 | $215,400 |
| 6.85% | $215,400 | $1,077,550 |
| 9.65% | $1,077,550 | $5,000,000 |
| 10.30% | $5,000,000 | $25,000,000 |
| 10.90% | $25,000,000 | and up |
| Rate | Income from | to |
|---|---|---|
| 3.90% | $0 | $17,150 |
| 4.40% | $17,150 | $23,600 |
| 5.15% | $23,600 | $27,900 |
| 5.40% | $27,900 | $161,550 |
| 5.90% | $161,550 | $323,200 |
| 6.85% | $323,200 | $2,155,350 |
| 9.65% | $2,155,350 | $5,000,000 |
| 10.30% | $5,000,000 | $25,000,000 |
| 10.90% | $25,000,000 | and up |
Estimated payments in New York
This calculator assumes New York payments follow the four federal dates. Check New York's revenue department for its own estimated-tax rules before you pay.
What this estimate leaves out
- City, county and school-district income taxes.
- State credits and deductions beyond the standard deduction.
- New York City residents also owe a city income tax that this estimate does not include.
- New York's 2026 standard deduction is not published on its official page yet, so the 2025 amount is used.
- Head of household and married filing separately use the single-filer schedule here.
New York gig tax questions
Does New York tax gig and self-employment income?
Yes. New York uses graduated brackets from 3.90% to 10.90%. You also owe federal income tax and self-employment tax.
What is the New York income tax rate for 2026?
New York uses graduated brackets from 3.90% to 10.90%. City or county taxes are not included.
When are estimated tax payments due in New York?
This calculator assumes New York payments follow the four federal dates. Check New York's revenue department for its own estimated-tax rules before you pay.
What can rideshare and delivery drivers deduct in New York?
The same business expenses as everywhere: mileage (72.5 cents per mile through June 2026, 76 cents from July 1), parking and tolls, app fees, the business share of your phone, equipment and cleaning. Most states start from your federal adjusted gross income, so these deductions usually carry over.
Other state calculators
Rates from Tax Foundation — State individual income tax rates and brackets, 2026 (as of January 1, 2026). See the methodology for every source.