Does New York have an exit tax? 2026

New York and the exit.

New York charges nothing for moving out. A nonresident who later sells New York real estate prepays 10.9% of the gain before the deed is recorded.

In short, current to September 2026

New York levies no tax on leaving the state. It keeps taxing a former resident on New York-source income, including gains on New York real estate.
A nonresident individual, estate or trust selling New York real property pays estimated tax of 10.9% of the gain with Form IT-2663 before the deed is recorded (Tax Law section 663). A co-op uses Form IT-2664.
On a $3,000,000 sale with a $1,000,000 gain that is $109,000, credited on the nonresident return for the year and not refundable before it is filed.
On $1,000,000 of income, New York costs $103K a year more than Naples, federal tax being equal at both.
Current to September 2026. Not tax advice. Confirm a sale or a move with counsel before relying on any figure.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated 25 September 2026. Cite as: Patrician.ch, Does New York have an exit tax? 2026, patrician.ch/answers/new-york-exit-tax/, September 2026.

On the board

The New York addresses, on $1,000,000.

Effective income tax for a single filer, federal, state and city together where they apply, with the gap to Florida.

The Hamptons 🇺🇸 United States$65K a year more than Naples, 36% on gains

39%

New York 🇺🇸 United States$103K a year more than Naples, 36% on gains

43%

Leaving New York, ranked worldwide on what $1,000,000 keeps: moving from New York.

Sources: NY Tax Law section 663, 2026 Form IT-2663.

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Questions

The short answers.

Does New York have an exit tax?

No. New York charges nothing for moving out.

A nonresident who sells New York real estate prepays 10.9% of the gain on Form IT-2663.

How much does a nonresident pay when selling a house in New York?

Estimated tax of 10.9% of the gain, paid before the deed is recorded.

On a $1,000,000 gain that is $109,000, credited on the nonresident return.

Does New York tax me after I move to Florida?

Only on New York-source income, such as New York real estate or a New York business.

The year of the move is a part-year return, and New York audits it for evidence of where home really is.

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Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.