New York Capital Gains Calculator

Calculate your federal and New York capital gains tax liability

2025

Calculate Your
New York Capital Gains Tax

New York taxes capital gains as ordinary income at rates up to 10.9%. NYC residents pay an additional local income tax up to 3.876%, for a combined top rate of nearly 15%.

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New York Capital Gains Tax Highlights

Top state rate 10.9%
NYC adds up to 3.876%
High combined tax burden
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Enter Your Investment Details

Calculate your capital gains tax for New York

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for New York tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
New York Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How New York Taxes Capital Gains

New York taxes capital gains as ordinary income at rates up to 10.9%. NYC residents pay an additional local income tax up to 3.876%, for a combined top rate of nearly 15%.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

New York Tax Details

Tax Rate Structure

Top Rate: 14.78%

Capital gains are taxed as ordinary income using progressive tax brackets.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

New York Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with New York tax professional for complex situations

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Real Estate in New York

Real estate capital gains in New York are subject to both federal and state tax considerations:

New York Real Estate Tax Rate

Real estate capital gains in New York are taxed as ordinary income up to 14.8%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

New York State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✗ Not Allowed

Transfer Costs

Transfer Tax

State Rate: 0.4% ($2.00 per $500 of value)
Paid By: seller
Local Variations:
  • • NYC has its own RPTT up to 2.625%.
  • • A "Mansion Tax" of 1% to 3.9% applies to residential sales over $1M.
Available Exemptions:
  • • Certain family transfers.

Recording Fees

Deed Recording: Varies by county, NYC is most expensive ($200+).
Mortgage Recording: Varies by county, but the Mortgage Recording Tax is the major cost.
Additional Fees:
  • • NYC Mortgage Recording Tax can be over 2%.
Special Deductions & Notes:
  • • Depreciation must be recalculated according to state rules.

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Property Tax Exemptions

Homestead

$0K

Maximum exemption

New York Real Estate Specifics

Supplemental Mansion Tax: 1% to 3.9% on a progressive scale (over $1000K)

NYC Real Property Transfer Tax (RPTT): Up to 2.625% (over $500K)

Mortgage Recording Tax: Varies, can exceed 2% in NYC

• New York City has some of the highest real estate transaction taxes in the world.

• The state and supplemental "mansion" taxes, plus NYC's own transfer and mortgage taxes, create a heavy tax burden on real estate.

• New York does not conform to federal bonus depreciation.

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New York Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form IT-201
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare New York to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.