Finance · New York · Tax year 2026
New York Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single New York sole proprietor with no other income owes about $26,807: $14,130 of self-employment tax, $8,235 of federal income tax, and $4,443 of New York income tax. That is 26.8% of profit, or $6,702 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $237 more in Massachusetts and $1,373 less in Pennsylvania.
- State income tax
- 3.9% to 10.9%
- New York tax on $100,000
- $4,443
- National rank
- #12 highest of 51
- Set aside on $100,000
- 26.8%
- State estimated payments
- Form IT-2105
- LLC filing fee
- $200
- State sales tax
- 4% + local
New YorkChange state
More options
Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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New York self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | New York tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $1,410 | $8,837 | 22.1% | $2,209 |
| $60,000 | $8,478 | $3,559 | $2,414 | $14,451 | 24.1% | $3,613 |
| $80,000 | $11,304 | $5,344 | $3,418 | $20,065 | 25.1% | $5,016 |
| $100,000 | $14,130 | $8,235 | $4,443 | $26,807 | 26.8% | $6,702 |
| $150,000 | $21,194 | $16,413 | $7,545 | $45,152 | 30.1% | $11,288 |
| $250,000 | $29,851 | $36,509 | $14,328 | $80,688 | 32.3% | $20,172 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | New York tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $844 | $6,893 | 17.2% | $1,723 |
| $60,000 | $8,478 | $1,885 | $1,812 | $12,175 | 20.3% | $3,044 |
| $80,000 | $11,304 | $3,550 | $2,816 | $17,669 | 22.1% | $4,417 |
| $100,000 | $14,130 | $5,335 | $3,819 | $23,283 | 23.3% | $5,821 |
| $150,000 | $21,194 | $9,795 | $6,540 | $37,530 | 25.0% | $9,382 |
| $250,000 | $29,573 | $25,154 | $12,930 | $67,658 | 27.1% | $16,915 |
How New York taxes self-employment income
New York starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $8,000 single, $16,050 joint, $11,200 head of household
- Top rate: 10.9%; your bracket on $100,000 of profit is 5.9%.
2026 New York income tax brackets (single)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $8,500 | 3.9% |
| $8,500 | $11,700 | 4.4% |
| $11,700 | $13,900 | 5.15% |
| $13,900 | $80,650 | 5.4% |
| $80,650 | $215,400 | 5.9% |
| $215,400 | $1,077,550 | 6.85% |
| $1,077,550 | $5,000,000 | 9.65% |
| $5,000,000 | $25,000,000 | 10.3% |
| $25,000,000 | and up | 10.9% |
2026 New York brackets (married filing jointly)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $17,150 | 3.9% |
| $17,150 | $23,600 | 4.4% |
| $23,600 | $27,900 | 5.15% |
| $27,900 | $161,550 | 5.4% |
| $161,550 | $323,200 | 5.9% |
| $323,200 | $2,155,350 | 6.85% |
| $2,155,350 | $5,000,000 | 9.65% |
| $5,000,000 | $25,000,000 | 10.3% |
| $25,000,000 | and up | 10.9% |
New York vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $237 more in Massachusetts and $1,373 less in Pennsylvania.
| State | State income tax | Total tax | Set aside | vs New York |
|---|---|---|---|---|
| New York | $4,443 | $26,807 | 26.8% | — |
| Connecticut | $4,561 | $26,926 | 26.9% | +$119 |
| Massachusetts | $4,680 | $27,045 | 27.0% | +$237 |
| New Jersey | $4,180 | $26,545 | 26.5% | −$263 |
| Pennsylvania | $3,070 | $25,435 | 25.4% | −$1,373 |
| Vermont | $3,711 | $26,076 | 26.1% | −$732 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of New York.
| Profit | Connecticut | Massachusetts | New Jersey | Pennsylvania | Vermont |
|---|---|---|---|---|---|
| $40,000 | −$413 | +$270 | −$728 | −$182 | −$568 |
| $60,000 | −$329 | +$266 | −$647 | −$572 | −$929 |
| $80,000 | +$21 | +$262 | −$512 | −$962 | −$953 |
| $100,000 | +$119 | +$237 | −$263 | −$1,373 | −$732 |
| $150,000 | −$5 | −$365 | −$180 | −$2,940 | −$682 |
| $250,000 | −$69 | −$2,148 | −$593 | −$6,653 | −$82 |
What's different about New York for the self-employed
- Includes New York's 2026 recapture rule, which taxes all income at your top rate as AGI rises past $107,650.
- Self-employment earnings over $50,000 in the MTA region owe the MCTMT: 0.60% in NYC, 0.34% in the surrounding counties. NYC businesses with more than $95,000 of gross income also file the 4% Unincorporated Business Tax. Neither is included.
- Publication requirement: most new LLCs must publish a notice of formation in two newspapers for six consecutive weeks, then file a Certificate of Publication ($50 state fee) within 120 days of formation. Otherwise the LLC's authority to do business is suspended. Newspaper costs are extra and vary by county.
- A single-member LLC that is disregarded for federal tax purposes and has New York-source income must file Form IT-204-LL and pay a $25 annual filing fee. It is due the 15th day of the 3rd month after year end (March 15, 2027 for 2026), with no extension.
- Self-employed people doing business in the Metropolitan Commuter Transportation District (NYC plus Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester) owe the MCTMT if net earnings from self-employment allocated to the district exceed $150,000. The rate is 0.60% in Zone 1 (NYC) and 0.34% in Zone 2.
New York estimated payments and deadlines
New York collects its own estimated income tax with Form IT-2105, separately from the IRS. Required if you expect to owe at least $300 of New York State, New York City, or Yonkers tax for 2026 after withholding, other estimated tax paid on your behalf, and credits.
| Installment | New York due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 New York income tax return is due April 15, 2027.
File and pay through the New York State Department of Taxation and Finance.
LLC fees and sales tax in New York
- Forming an LLC: $200 state filing fee.
- Biennial Statement: $9, every two years, due in your anniversary month.
- Sales tax: 4% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
New York self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in New York?
For a single filer with no other income, about 24.1% of profit at $60,000, 26.8% at $100,000, and 30.1% at $150,000 for 2026, covering self-employment tax, federal income tax, and New York income tax. Enter your own numbers in the calculator for a personal figure.
Does New York tax self-employment income?
Yes. New York taxes self-employment profit as ordinary income at 3.9% to 10.9%. New York starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are New York estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form IT-2105. Required if you expect to owe at least $300 of New York State, New York City, or Yonkers tax for 2026 after withholding, other estimated tax paid on your behalf, and credits.
How much does an LLC cost in New York?
The state filing fee to form an LLC is $200. Biennial Statement: $9, every two years, due in your anniversary month. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and New York's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- www.nysenate.gov/legislation/laws/TAX/601
- www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf
- www.tax.ny.gov/pit/file/standard_deductions.htm
- www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf
- www.tax.ny.gov/pit/file/income_tax_filing_due_dates.htm
- dos.ny.gov/forming-limited-liability-company-new-york
- dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies
- www.tax.ny.gov/bus/st/rates.htm
- www.tax.ny.gov/pdf/current_forms/it/it204lli.pdf