New York Self-Employed Tax Calculator
Federal + 15.3% SE + New York state income tax on 2026 1099 income. NYC residents add another 3–3.876% city income tax.
New York taxes self-employment income through progressive state brackets up to 10.9%. NYC residents pay an additional city income tax, and freelancers earning over $50k in NYC may owe the Unincorporated Business Tax (UBT).
Self-employed income & expenses
Estimate federal + SE + state tax for the 2026 tax year in one pass.
Detailed breakdown
New York city tax rates for self-employed workers (2026)
New York is the heaviest local-tax state for freelancers: NYC residents pay city income tax on top of state tax, and NYC self-employment profit over $95,000 can trigger the Unincorporated Business Tax.
| City | Local rate | State rate | What gig workers should know |
|---|---|---|---|
| New York City | 3.078%–3.876% city income tax + 4% UBT | 4%–10.9% state | UBT applies to unincorporated business income; credits phase out between $95,000 and $150,000 of profit. |
| Yonkers | 16.75% surcharge on NY state tax liability | 4%–10.9% state | Resident income tax surcharge, calculated from your state tax, not your income. |
| Buffalo | No local income tax | 4%–10.9% state | Erie County sales tax applies to taxable goods and some services. |
| Rochester | No local income tax | 4%–10.9% state | State tax only; Monroe County sales tax on taxable sales. |
| Albany | No local income tax | 4%–10.9% state | State tax only; MCTMD does not apply to self-employed under the earnings threshold. |
New York local and state filing deadlines
- Q1 NY Form IT-2105April 15, 2026
NYC and Yonkers residents include city tax in the same voucher.
- Q2 NY Form IT-2105June 15, 2026
Second state and city installment.
- Q3 NY Form IT-2105September 15, 2026
Third installment.
- Q4 NY Form IT-2105January 15, 2027
Final installment for the 2026 year.
- NYC-202 (UBT) returnApril 15, 2027
Required if NYC unincorporated business income exceeds the filing threshold.
- NYC UBT estimates (NYC-5UBTI)Apr 15, Jun 15, Sep 15, Jan 15
Due when UBT liability is expected to exceed $3,400.
- Q1 federal 1040-ESApril 15, 2026
Covers income earned January 1 – March 31.
- Q2 federal 1040-ESJune 15, 2026
Covers April 1 – May 31.
- Q3 federal 1040-ESSeptember 15, 2026
Covers June 1 – August 31.
- Q4 federal 1040-ESJanuary 15, 2027
Covers September 1 – December 31.
- New York requires state estimates when you expect to owe $300 or more after credits and withholding.
- MCTMD (metropolitan commuter transportation mobility tax) applies to self-employed net earnings above $50,000 in the MTA region.
See every New York tax form you need to file — annual, quarterly, and local →
Related calculators
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- Florida Self-Employed Tax CalculatorFederal + SE tax for Florida 1099 workers — no state income tax.
- Illinois Self-Employed Tax CalculatorFederal + SE + IL flat 4.95% state tax for Illinois 1099 workers.
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