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Tax year 2026Checked

OPT salary after tax in New York City: 2026 estimates

Estimated 2026 take-home pay on OPT from $60,000 to $100,000 for New York City residents and for workers who live elsewhere in New York, and who pays the city's income tax.

By F1TaxReturn Tax Team. Published . Facts checked against the sources below on . 6 minute read.

In short

  1. On $100,000 of 2026 OPT pay, a nonresident F-1 student with no tax treaty keeps an estimated $76,862 living in New York City and $79,497 living elsewhere in New York State.
  2. New York City income tax applies only to city residents: someone who lives in New Jersey and works in Manhattan pays none and files Form IT-203, New York's nonresident return.
  3. On OPT, you are a New York City resident for 2026 if the city is your domicile, or if you keep a home there for substantially all of the year (generally more than 10 months) and spend 184 days or more in the city.
  4. For 2026, New York City taxes a single filer's city taxable income at rates from 3.078% to 3.876%, on top of New York State tax, according to Form IT-2105-I.
  5. A nonresident deducts city tax on Schedule A (Form 1040-NR), so at the 22% bracket each $100 of city tax costs about $78 of take-home.
Contents, 7 sections

On OPT in tax year 2026, a nonresident alien F-1 student with no tax treaty keeps an estimated $76,862 of a $100,000 salary as a New York City resident. Living elsewhere in New York State, the estimate is $79,497, and a worker who lives in New Jersey pays no city income tax. For the rest of your return, see the guide to US taxes for international students.

How much of an OPT salary do I keep in New York City?

A nonresident alien F-1 student on OPT with no tax treaty who lives in New York City all of 2026 keeps an estimated $76,862 of $100,000 and $48,601 of $60,000. Outside the city, the same pay leaves $79,497 and $50,026.

Estimated 2026 take-home pay on OPT for a nonresident alien with no tax treaty, before New York Paid Family Leave.
SalaryNew York City taxTake-home, living in the cityTake-home, elsewhere in New York
$60,000$1,828$48,601$50,026
$70,000$2,215$55,678$57,405
$80,000$2,603$62,754$64,784
$90,000$2,990$69,825$72,157
$100,000$3,378$76,862$79,497

How these estimates were made

From our New York tax calculator: tax year 2026, wages only, single, no tax treaty, a full year in one place, first in the US in 2024. Federal rates are from Revenue Procedure 2025-32, with state and city tax deducted on Schedule A (Form 1040-NR). New York's 2026 rates, $8,000 deduction and $63 school tax credit are from Form IT-2105-I; the final schedule comes with the 2026 IT-201 and IT-203 instructions.

The calculator leaves out the school tax credit's rate reduction amount, so its city tax is about $112 too high at $60,000 and $203 at $100,000. The table stops at $100,000 because the calculator does not yet apply New York's tax benefit recapture above $107,650 of New York adjusted gross income. New York Paid Family Leave may also be withheld; check your pay stub.

Elsewhere in New York State, apart from Yonkers, you pay only federal and state income tax.

$100,000
Federal income tax
$15,643
New York income tax
$4,860
Left after these taxes
$79,497

Social Security and Medicare: $0. A US worker earning the same would pay $7,650.

Where $100,000 of 2026 OPT pay goes for a nonresident alien who lives in New York State outside New York City. From the New York tax calculator: 2026 federal brackets for a nonresident alien, first in the US in 2024. Paid Family Leave may also be withheld; not shown. Not included: New York City tax, which the calculator can add. New York's "tax benefit recapture" for incomes over $107,650 is not included. New York's household credit, up to $75 when federal income is $28,000 or less, is not included.

Social Security and Medicare tax on OPT pay is $0 while you are a nonresident alien (IRS). It usually starts in your sixth calendar year, or on your first day on an H-1B (take-home on OPT versus H-1B). OPT take-home pay by state compares other states.

Key facts

Take-home on $100,000, New York City resident (estimate)
$76,862: federal $14,900, New York State $4,860, New York City $3,378
Take-home on $100,000, elsewhere in New York (estimate)
$79,497: federal $15,643, New York State $4,860
Who pays New York City income tax
City residents only, not commuters from New Jersey or other states
New York return
Form IT-201 for a full-year New York resident, Form IT-203 for a nonresident or part-year resident
Due date for tax year 2026
Form 1040-NR: Thursday, April 15, 2027; New York expected the same day (not yet published)
For
Single F-1 students on OPT or STEM OPT who work in New York City, are nonresident aliens for all of 2026, and have only wages and no tax treaty benefit.
Not for
Resident aliens (usually from your sixth calendar year), students claiming a tax treaty, and anyone who worked remotely for a New York employer from another state. New Jersey's own return is not covered.

Do I pay New York City tax if I live in New Jersey and work in Manhattan?

A worker who lives in New Jersey and commutes to Manhattan pays no New York City income tax, because the city taxes only its residents. You still pay New York State tax on the wages you earn there.

Three cards. Living in New York City, you pay city tax on top of federal and state tax and file IT-201. Living elsewhere in New York State: no city tax, IT-201 or IT-203. Living in New Jersey: no city tax, IT-203.Three cards for an F-1 worker whose job is in New York City in 2026. First, you live in New York City and are a city resident: you pay federal income tax, New York State tax and New York City tax, and your New York return is Form IT-201. Second, you live elsewhere in New York State: you pay federal income tax and New York State tax but no city tax, and your New York return is Form IT-201 if you are a state resident or Form IT-203 if you are not. Third, you live in New Jersey or another state: you pay federal income tax, New York State tax on your New York wages and your home state's tax, but no city tax, and your New York return is Form IT-203. A resident of the city or the state is someone whose domicile is there, or who keeps a home there for substantially all of the year, generally more than 10 months, and spends 184 days or more there. Someone who moved in during 2026, for example in June, is usually not a resident for 2026.Who pays New York City income tax?Where you live decides it, not where you work.You live inNew York Cityas a city residentYou payFederal income taxNew York State taxNew York City taxNew York returnIT-201You liveElsewhere inNew York StateYou payFederal income taxNew York State taxNo city taxNew York returnIT-201 or IT-203You live inNew Jersey oranother stateYou payFederal income taxNew York State taxNo city taxHome state's taxNew York returnIT-203Who counts as a resident of the city or the stateThat place is your domicile, or you keep a home there forsubstantially all of the year (generally more than 10 months)and spend 184 days or more there. Moved in during 2026,for example in June? You are usually not a resident for 2026.Three cards. Living in New York City, you pay city tax on top of federal and state tax and file IT-201. Living elsewhere in New York State: no city tax, IT-201 or IT-203. Living in New Jersey: no city tax, IT-203.Three cards for an F-1 worker whose job is in New York City in 2026. First, you live in New York City and are a city resident: you pay federal income tax, New York State tax and New York City tax, and your New York return is Form IT-201. Second, you live elsewhere in New York State: you pay federal income tax and New York State tax but no city tax, and your New York return is Form IT-201 if you are a state resident or Form IT-203 if you are not. Third, you live in New Jersey or another state: you pay federal income tax, New York State tax on your New York wages and your home state's tax, but no city tax, and your New York return is Form IT-203. A resident of the city or the state is someone whose domicile is there, or who keeps a home there for substantially all of the year, generally more than 10 months, and spends 184 days or more there. Someone who moved in during 2026, for example in June, is usually not a resident for 2026.Who pays New York Cityincome tax?Where you live decides it, not whereyou work.You live inNew York City, as a residentYou pay federal income tax, New YorkState tax and New York City taxNew York return: IT-201You liveElsewhere in New York StateYou pay federal income tax and NewYork State tax. No city tax.New York return: IT-201 or IT-203You live inNew Jersey or another stateYou pay federal income tax, New YorkState tax and your home state's tax.No city tax.New York return: IT-203Who counts as a residentThat place is your domicile, or youkeep a home there for substantiallyall of the year (generally more than10 months) and spend 184 days ormore there. Moved in during 2026, forexample in June? You are usually nota resident for 2026.
Where you live, not where you work, decides whether you pay New York City income tax.

A commuter files IT-203 as a New York nonresident (New York guide), plus a New Jersey resident return (two state returns on OPT). The 2025 IT-203 figures city tax only for part-year city residents, on line 51 (IT-203 instructions). If all your work was in New York, your state tax is the same as for someone living elsewhere in the state: $4,860 on $100,000.

If your employer withheld city tax anyway, IT-203 counts it as New York City tax withheld (2025 line 63). It comes back in your refund. To change the withholding, give your employer Form IT-2104.1, the Certificate of Nonresidence and Allocation of Withholding Tax.

Am I a New York City resident while on OPT?

You are a New York City resident for 2026 if the city is your domicile, the place you intend to have as your permanent home. You are also one if you kept a permanent place of abode there for substantially all of the year and spent 184 days or more in the city.

The test is New York State's, with the city in place of the state (2025 IT-203 instructions). A permanent place of abode is a home you keep, rented or owned, that is usable all year. Any part of a day counts as a day. An F-1 visa requires a home abroad that you do not intend to abandon (8 USC 1101(a)(15)(F)). That is evidence your domicile is outside the US, so the second test usually decides.

In a year when you take up or give up the home, the Tax Department's audit guidelines generally read "substantially all of the year" as more than 10 months. Moving into the city in June 2026 usually leaves you a city nonresident for 2026.

A dorm room without cooking or bathing facilities is generally not a permanent place of abode (regulatory impact statement). Neither is housing a full-time undergraduate keeps while attending school. That rule does not cover graduate students or graduates working on OPT (TSB-M-09(15)I).

How is New York City tax worked out?

New York City taxes a resident's city taxable income at rates from 3.078% to 3.876% for 2026, and the city's school tax credit then lowers what you owe. Form IT-2105-I (2026) prints the rates; the 2026 IT-201 instructions are not yet published.

New York City tax for a single filer, 2026 (Form IT-2105-I).
City taxable income Tax
Up to $12,000 3.078%
$12,000 to $25,000 $369 plus 3.762% of the amount over $12,000
$25,000 to $50,000 $858 plus 3.819% of the amount over $25,000
Over $50,000 $1,813 plus 3.876% of the amount over $50,000

For 2026 the school tax credit's fixed amount is $63 for a single filer with income of $250,000 or less (IT-2105-I (2026)). Its rate reduction amount is $21 plus 0.228% of city taxable income over $12,000, for income up to $500,000. The 2025 Form IT-201 counts both with your payments (lines 69 and 69a). Its instructions deny both to anyone who can be claimed as a dependent.

Worked example: Ana, OPT in Manhattan at $100,000

Ana is an illustrative F-1 student who arrived in August 2024 and has worked on OPT in Manhattan since January 2026. She claims no tax treaty, has rented the same Brooklyn apartment since 2024 and spent nearly all of 2026 in the city.

Step Amount
New York taxable income: $100,000 minus the $8,000 deduction $92,000
New York State tax at the 2026 rates $4,860
City tax: $1,813 plus 3.876% of $42,000, minus $63 $3,378
Federal taxable income: $100,000 minus $8,238 of state and city tax $91,762
Federal tax: $5,800 plus 22% of $41,362 $14,900
Take-home: $100,000 minus $14,900, $4,860 and $3,378 $76,862

As a city resident, Ana files Form IT-201. There she would also claim the rate reduction amount, $21 plus 0.228% of $80,000, or about $203, which our calculator leaves out. Outside the city she would keep $79,497: the $3,378 of city tax costs her $2,635, because it also cuts her federal tax by $743.

What to do next

  1. Try your own salary in the New York tax calculator and tick "I live in New York City" if you do. It also subtracts Paid Family Leave, so its take-home is lower than our table.
  2. Check your 2026 city status against the residency test above. Keep your lease dates and travel records.
  3. On your first pay stub, check that no Social Security or Medicare tax is taken (FICA refund guide), and no city tax unless you live in the city.
  4. File Form 1040-NR and Form 8843 by Thursday, April 15, 2027. New York's due date is expected to be the same day but is not yet published.

Once the final 2026 forms are published, F1TaxReturn prepares Form 1040-NR and Form 8843 for free, and New York's nonresident return, IT-203, for $30 plus a $2 processing fee. You sign the printed forms and mail them. Create an account.

Questions students ask

Do F-1 students pay New York City income tax?

Only if they are New York City residents; an F-1 visa does not exempt you. The city taxes its residents, not people who only work there. A graduate student or OPT worker who keeps an apartment in the city for substantially all of the year and spends 184 days or more there is generally a city resident. Housing a full-time undergraduate keeps while attending school does not count.

How much is $100,000 after tax in New York City on OPT?

About $76,862 for tax year 2026, by our estimate, for a nonresident F-1 student with no tax treaty who lives in the city all year. New York Paid Family Leave may also be withheld. Living elsewhere in New York State, the estimate is $79,497.

My employer withholds New York City tax, but I live in Jersey City. Can I get it back?

Yes, if you were not a city resident. Report it on Form IT-203 as New York City tax withheld (line 63 on the 2025 form), and with no city tax due it comes back in your refund. To change the withholding, give your employer Form IT-2104.1, New York's certificate of nonresidence.

I moved to New York City for OPT in June 2026. Do I owe city tax for 2026?

Usually not, unless New York City is your domicile. A June move gives you a city home for about seven months of 2026, short of the more than 10 months the Tax Department generally looks for in the year you move in. If you lived outside New York State before the move, you file Form IT-203 as a nonresident and pay New York State tax on your New York wages, with no city tax. If you had an apartment elsewhere in New York State before the move, you may be a New York State resident for 2026, but usually still not a city resident. Keep the apartment all of 2027 and spend 184 days or more in the city, and you will likely be a city resident for 2027.

Is living in Jersey City cheaper than Manhattan on OPT?

On the New York side, yes: you pay no city tax. But New Jersey taxes its residents' income too, and this guide does not estimate New Jersey's return. Compare both states' tax and your rent before you decide.

Sources

This guide is checked against these 10 documents, most recently on .

  1. Instructions for Form IT-2105 (2026), estimated tax (2026 New York State and New York City rates, school tax credit), New York State Department of Taxation and Finance
  2. Instructions for Form IT-203 (2025), Nonresident and Part-Year Resident Income Tax Return, New York State Department of Taxation and Finance
  3. Instructions for Form IT-201 (2025), Full-Year Resident Income Tax Return, New York State Department of Taxation and Finance
  4. TSB-M-09(15)I, student housing and permanent place of abode (New York City and Yonkers), New York State Department of Taxation and Finance
  5. Nonresident Audit Guidelines (December 2021), New York State Department of Taxation and Finance
  6. Regulatory impact statement, student housing and permanent place of abode, New York State Department of Taxation and Finance
  7. Revenue Procedure 2025-32 (2026 inflation adjustments), IRS
  8. Schedule A (Form 1040-NR) (2026 draft), Itemized Deductions, IRS
  9. Foreign student liability for Social Security and Medicare taxes, IRS
  10. 8 U.S. Code 1101, definitions (F, J, M and Q nonimmigrant status), US Government Publishing Office