Find a TurboTax expert near you turbotax.intuit.com/local-tax-offices Do you live or work in the five boroughs? Understand your NYC income tax obligations whether you are a resident or a commuter. Learn how progressive city tax brackets from 3.078% to 3.876% are calculated, verify the 183-day residency rule, and figure out what you owe this year. FAQ: Who is required to pay New York City personal income tax? You generally pay NYC income tax if you are a resident of one of the five boroughs (the Bronx, Manhattan, Queens, Brooklyn, or Staten Island). You are considered a resident if NYC is your permanent home, or if you maintain a permanent place of abode in the city and spend more than 183 days there in a year. Are commuters who live outside NYC exempt from the city income tax? Yes, if you commute to the city for work but do not maintain a permanent place of abode in NYC, you are exempt from the NYC income tax. However, you will still be responsible for New York State in...