New York City Resident Tax Explained for Movers
The extra city tax, the same two tests, why Westchester isn't enough, and how Florida ends it
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
New York City residents pay a city income tax of roughly 3 to 4 percent on top of New York State tax. Residency uses the same domicile and statutory tests as the state, applied to the five boroughs. Nonresidents don't pay it, even on city wages, so leaving the city — for Florida or elsewhere — ends it entirely.
On this page
The tests
| Test | Rule |
|---|---|
| Domicile | New York City as the permanent home |
| Statutory residency | A permanent place of abode in the city for substantially all of the year plus more than 183 days in the city |
| Rates | Graduated, 3.078 to 3.876 percent for 2026 (unchanged — the FY 2027 state budget did not raise them) |
| Nonresidents | No city personal income tax on city wages or business income (the commuter tax was repealed in 1999), though a business carried on in the city still owes the 4% unincorporated business tax |
Partial moves
Moving to Westchester, Long Island, or New Jersey ends the city tax but not (for Westchester and Long Island) the state tax. Moving to Florida ends both — if the domicile change is complete and you don't keep a city apartment with more than 183 city days (the New York statutory residency guide).
Audits
New York City residency is audited by the state together with state residency, with the same five factors and day records (the New York residency audit guide). A city apartment kept after the move is the most common issue.
Frequently asked questions
How much is New York City income tax?
About 3.1 to 3.9 percent of taxable income, on top of state tax.
Do nonresidents pay NYC tax on city wages?
No — the city tax applies only to residents.
Does keeping my Manhattan apartment make me a resident?
Only if you also spend more than 183 days in the city, or haven't changed your domicile.
Does moving to Long Island end the city tax?
Yes, but not the state tax — Florida ends both.
Official sources
The New York State Department of Taxation and Finance explains: “For the definition of a New York City or Yonkers resident, nonresident, and part-year resident, see the definitions of a New York State resident, nonresident, and part-year resident above and substitute New York City or Yonkers in place of New York State.” — New York State Department of Taxation and Finance, Income tax definitions, https://www.tax.ny.gov/pit/file/pit_definitions.htm
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles New York State and City part-year returns and residency planning for people leaving the city. See pricing or book a call.
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U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
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