Withholding tax rate changes

There were no changes to the New York State, New York City, and Yonkers withholding tax tables and methods from 2024 to 2025. Employers should continue to use the following withholding tax tables and methods for 2025.

• Calculate 2025 New York State withholding tax amounts using Publication NYS-50-T-NYS (1/23), New York State Withholding Tax Tables and Methods.
• Calculate 2025 New York City withholding tax amounts using Publication NYS-50-T-NYC (1/18), New York City Withholding Tax Tables and Methods.
• Calculate 2025 Yonkers resident and nonresident withholding tax amounts using Publication NYS-50-T-Y (1/23), Yonkers Withholding Tax Tables and Methods.

Form IT-2104, Employee's Withholding Allowance Certificate (2025)

• The instructions (IT-2104-I) for Form IT-2104 for 2025 reflect these tax rate schedules.

Just a reminder

To avoid penalties, it's important to file and pay withholding tax on time and accurately report employee wage and withholding information. See Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax, for more information.

Need help?

See our Withholding tax page or call our Withholding Tax Information Center.

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