New York Home Office Deduction Calculator 2026

New York has graduated tax rates up to 10.9%, so your home office deduction reduces both federal and state taxes. Compare the simplified and actual expense methods to see which saves you more.

S

Simplified Method

Max 300 sq ft ($1,500 max)

Simplified Deduction

$1,000

A

Actual Expense Method

Business use: 13.3%

Annual Home Expenses

$
$
$
$
$
$
Total Expenses

$0

Actual Deduction (13.3%)

$0

Comparison — New York

$0

Simplified Actual
Office Size 200 sq ft 200 sq ft
Business Use % N/A 13.3%
Deduction Amount $1,000 $0

Estimated New York Tax Savings

$

Simplified Savings

$0

Actual Savings

$0

Home Office Deduction in New York

In New York, your home office deduction reduces both your federal and state tax bills. New York has graduated tax rates up to 10.9%, so your home office deduction reduces both federal and state taxes. The higher your marginal tax rate, the more each dollar of deduction saves you in real taxes.

New York Income Tax Brackets (2026)

Income Range Tax Rate
$0 – $8,500 4.00%
$8,500 – $11,700 4.50%
$11,700 – $13,900 5.25%
$13,900 – $80,650 5.50%
$80,650 – $215,400 6.00%
$215,400 – $1,077,550 6.85%
$1,077,550 – $5,000,000 9.65%
$5,000,000 – $25,000,000 10.30%
Over $25,000,000 10.90%

New York Tax Quick Facts

Income Tax
Yes
Tax Type
graduated
Top Rate
10.90%