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New York Gambling Tax Calculator

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This calculator provides estimates for informational purposes only. It is not tax advice. Tax laws change frequently and individual circumstances vary. Consult a qualified tax professional for advice specific to your situation. Tax rates and rules reflect 2026 tax year. Last updated April 2026.

Gambling tax in New York

New York is the heaviest gambling tax in this calculator for city residents. The state ladder runs from 4% to 10.9%, and if you live in New York City a separate city income tax stacks on top, reaching 3.876%. Yonkers residents instead pay a surcharge worth 16.75% of whatever they owe the state.

New York at a glance

State rate
4% to 10.9%
Brackets
9 (single filer)
Losses deductible
Yes, if you itemize federally
Local tax
Yes, varies by city

New York City and Yonkers residents pay additional local income tax. Select your city above.

Three layers, and the two local ones work differently

The calculator asks New York users to pick a city because the two local options are not built the same way. New York City runs its own bracket table against your income, topping out at 3.876%. Yonkers charges a flat 16.75% surcharge on your state liability, so its cost scales with your state bracket rather than with your income directly. A New York City bettor in the 6.85% state band is past 10% in state and local tax before a single federal dollar. New York does allow the loss deduction, and because the city tax is computed on the same gambling income figure, itemizing federally pulls the state and city lines down together.

New York gambling tax FAQ

How much tax do New York City residents pay on sports betting wins?

The state rate for your bracket plus a city rate reaching 3.876%. For most working bettors that combination clears 10% before federal tax.

How is the Yonkers surcharge calculated?

As 16.75% of your New York State liability, not as a rate on income. It rises and falls with your state bracket.

Are gambling losses deductible in New York?

Yes, when you itemize federally. That deduction reduces the state figure and, for city residents, the New York City figure as well.

Betting outside New York?

The main gambling tax calculator covers all 51 US jurisdictions, with the same federal brackets, the 90% loss deduction cap and the standard versus itemized comparison.

Back to the gambling tax calculator

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