{
    "dataset_id": "2026-northeast-income-payroll-tax-brackets",
    "title": "2026 Northeast Corridor Income, Municipal Surcharge, UBT & MCTMT Payroll Tax Schedule",
    "description": "Machine-readable 2026 statutory rates for NY State, NYC Resident, Yonkers (16.75% / 0.50%),NYC 4% UBT, NY MCTMT (0.60% Zone 1 / 0.34% Zone 2), NJ, MA Millionaire Surtax (9%), CT, and PA.",
    "publisher": "East Corp Capital (https://eastcorpcapital.com/)",
    "authors": [
        {
            "name": "Pablo Cirre Gómez",
            "role": "Editor-in-Chief & Director of Quantitative Economic Research",
            "url": "https://eastcorpcapital.com/author/pablo-cirre-gomez/"
        },
        {
            "name": "Enrique Zarza, Esq.",
            "role": "Senior Legal & Regulatory Counsel (ICAM Bar No. 68.400)",
            "url": "https://eastcorpcapital.com/author/enrique-zarza/"
        }
    ],
    "license": "https://creativecommons.org/licenses/by/4.0/",
    "updated_at": "2026-10-25",
    "record_count": 10,
    "records": [
        {
            "Jurisdiction": "New York State",
            "Tax_Type": "Personal Income Tax",
            "2026_Top_Statutory_Rate": "10.90%",
            "Exemption_Or_Cliff_Threshold": "$8,000 Single / $16,050 Married Std Ded",
            "Governing_Statute": "N.Y. Tax Law § 601",
            "Official_Form": "Form IT-201 / IT-203"
        },
        {
            "Jurisdiction": "New York City (5 Boroughs)",
            "Tax_Type": "Resident Income Tax",
            "2026_Top_Statutory_Rate": "3.876%",
            "Exemption_Or_Cliff_Threshold": "Applies to all NYC domiciled residents",
            "Governing_Statute": "N.Y. Tax Law § 1304",
            "Official_Form": "Form IT-201 NYC"
        },
        {
            "Jurisdiction": "City of Yonkers (NY)",
            "Tax_Type": "Resident Income Surcharge",
            "2026_Top_Statutory_Rate": "16.75% of NYS Tax",
            "Exemption_Or_Cliff_Threshold": "Equivalent to 0.67%–1.825% of taxable income",
            "Governing_Statute": "N.Y. Tax Law Art. 30-A",
            "Official_Form": "Form IT-201 Line 55"
        },
        {
            "Jurisdiction": "City of Yonkers (NY)",
            "Tax_Type": "Non-Resident Earnings Tax",
            "2026_Top_Statutory_Rate": "0.50% of Wages",
            "Exemption_Or_Cliff_Threshold": "$3,000 exclusion (phases out at $30,000)",
            "Governing_Statute": "N.Y. Tax Law Art. 30-B",
            "Official_Form": "Form Y-203"
        },
        {
            "Jurisdiction": "New York City (5 Boroughs)",
            "Tax_Type": "Unincorporated Business Tax (UBT)",
            "2026_Top_Statutory_Rate": "4.00% of Net Income",
            "Exemption_Or_Cliff_Threshold": "$95,000 full exemption; credit up to $150k",
            "Governing_Statute": "NYC Admin. Code § 11-501",
            "Official_Form": "Form NYC-202 / NYC-204"
        },
        {
            "Jurisdiction": "NY MCTD Zone 1 (NYC)",
            "Tax_Type": "MCTMT Mobility Payroll & Self-Employed Tax",
            "2026_Top_Statutory_Rate": "0.60%",
            "Exemption_Or_Cliff_Threshold": "> $437,500/qtr employer or > $150,000/yr self-emp",
            "Governing_Statute": "N.Y. Tax Law § 801(a)(1)(A)",
            "Official_Form": "Form MTA-305 / IT-201"
        },
        {
            "Jurisdiction": "NY MCTD Zone 2 (7 Suburbs)",
            "Tax_Type": "MCTMT Mobility Payroll & Self-Employed Tax",
            "2026_Top_Statutory_Rate": "0.34%",
            "Exemption_Or_Cliff_Threshold": "> $437,500/qtr employer or > $150,000/yr self-emp",
            "Governing_Statute": "N.Y. Tax Law § 801(a)(1)(B)",
            "Official_Form": "Form MTA-305 / IT-201"
        },
        {
            "Jurisdiction": "New Jersey",
            "Tax_Type": "Gross Income Tax",
            "2026_Top_Statutory_Rate": "10.75%",
            "Exemption_Or_Cliff_Threshold": "Top bracket over $1,000,000 taxable income",
            "Governing_Statute": "N.J.S.A. 54A:2-1",
            "Official_Form": "Form NJ-1040 / NJ-1040NR"
        },
        {
            "Jurisdiction": "Massachusetts",
            "Tax_Type": "Income + 4% Millionaire Surtax",
            "2026_Top_Statutory_Rate": "9.00% (5% + 4%)",
            "Exemption_Or_Cliff_Threshold": "4% surtax applies to taxable income > $1,083,150",
            "Governing_Statute": "Mass. Const. Art. XLIV",
            "Official_Form": "Form 1 / Schedule 4%"
        },
        {
            "Jurisdiction": "City of Philadelphia (PA)",
            "Tax_Type": "City Wage & Earnings Tax",
            "2026_Top_Statutory_Rate": "3.75% Res / 3.44% Non-Res",
            "Exemption_Or_Cliff_Threshold": "Applies to all W-2 wages & net profits in Phila.",
            "Governing_Statute": "Phila. Code § 19-1500",
            "Official_Form": "Employer Withholding / Earnings"
        }
    ]
}