New York Collectibles Capital Gains Tax 2026: Graduated income tax (top rate up to 10.9%)

New York Collectibles capital gains in this model: Graduated income tax (top rate up to 10.9%). Use this calculator to stack federal long-term or short-term tax, NIIT when it applies, and New York's modeled treatment. New York taxes most capital gains as ordinary income; New York City local tax is not fully itemized in this estimate.

Rates last verified: August 2026

Capital Gains Calculator

Federal · NIIT · All 50 states

2026 ratesIRS verified

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New York tax on collectibles

New York generally taxes collectibles gains under its graduated income-tax framework (Graduated income tax (top rate up to 10.9%)). This estimate applies the top modeled New York rate to remaining taxable gain.

Federal rules for collectibles: Long-term collectibles (art, many coins, certain metals) face a 28% federal ceiling instead of the usual 20% LTCG cap. Short-term collectibles still use ordinary rates. Holding period still matters for LTCG vs STCG except where a longer QSBS or real-estate test applies.

Open the parent New York calculator for a generic sale, or the national Collectibles lander for asset-only copy. Nearby states below keep the same collectibles preset so you can compare residency. Estimates are not tax advice.

Long-term collectibles use a 28% federal ceiling, not the 20% long-term cap. The 3.8% NIIT can still stack when income is high enough. Short-term collectibles stay on ordinary rates.

New York’s model taxes capital gains as ordinary income on a graduated scale with a top rate up to 10.9%. There is no separate state long-term capital-gains bracket in this estimate.

New York City’s local income tax is not itemized as its own line. A city resident can owe more than the state figure shown here. The page assumes New York State residency for the state tax.

Rates last verified: August 2026. Official source: https://www.tax.ny.gov/.

New York calculator Collectibles (all states)U.S. Capital Gains Tax Calculator Collectibles and gold Holding period

Illustrated tax on a long-term gain

Collectibles held long enough for long-term treatment in New York. Investment real estate does not use Section 121 in this table. QSBS uses a more-than-five-year hold.

Gain	Federal	NIIT	New York	Texas state tax
$25,000.00	$5,500.00	$0.00	$2,725.00	$0.00
$100,000.00	$23,486.00	$0.00	$10,900.00	$0.00
$250,000.00	$70,000.00	$4,940.00	$27,250.00	$0.00

Single filer, tax year 2026, $80,000.00 of other taxable income. Texas is the no-tax comparison. Illustration only, not your return.

FAQ

New York Collectibles FAQs

How does New York tax collectibles capital gains?

Does New York use the 28% collectibles rate?

The 28% ceiling is a federal long-term collectibles rule. New York applies graduated income tax (top rate up to 10.9%) to taxable collectibles gain in this estimate, not a separate 28% state bracket.

Which IRS forms apply to a New York collectibles sale?

Plan around dealer or auction statements, Form 8949, and Schedule D. New York may require its own income-tax return when the state line is not $0. NIIT, if any, is computed on Form 8960.

Does New York tax collectibles gains if I am a part-year resident?

This page assumes full-year New York residency and applies graduated income tax (top rate up to 10.9%) to taxable collectibles gain. Part-year allocation and nonresident sourcing are not modeled — use New York instructions or a CPA.

What does the New York Collectibles illustration assume?

The New York Collectibles rows use a single filer with $80,000 of other income and a long-term gain in 2026. Long-term collectibles use a 28% federal ceiling, not the 20% long-term cap. The 3.8% NIIT can still stack when income is high enough. Short-term collectibles stay on ordinary rates. Texas is the no-tax comparison, not a second residency.