Firefighter Salary in New York (2026)
The average Firefighter in New York earns around $92,000/year. After taxes, your estimated take-home is $69,080/year ($5,757/month).
Take-Home Pay Breakdown
| Category | Amount |
|---|---|
Annual Take-Home Pay | $69,080 |
Monthly Take-Home Pay | $5,757 |
Biweekly Take-Home Pay | $2,657 |
Hourly Take-Home Pay based on 2,080 hrs/year | $33/hr |
Federal Tax | $11,410 |
State Tax | $4,472 |
FICA Taxes | $7,038 |
Effective Tax Rate total taxes ÷ gross salary | 24.91% |
Want to model 401(k), HSA, or pre-tax contributions against your full salary? Open the salary calculator →
Working overtime? The 2025 OBBBA deduction may save you up to $12,500 on federal tax. Open the No Tax on Overtime calculator →
1099 contract work or side gigs? Self-employment tax adds 15.3% on top. Open the 1099 tax calculator →
Firefighter Salary Ranges in New York
Not all Firefighters earn the same — not even close
New York firefighting is essentially three different jobs in three different markets. FDNY is the world's biggest municipal fire department — 11,000+ sworn across 254 firehouses, structural OT, and a famous Special Operations Command (Squad / Rescue / HazMat / Marine). Long Island is genuinely volunteer-tradition territory — Nassau and Suffolk have ~70 volunteer departments where most firefighters are unpaid + LOSAP-credited, with a smaller layer of paid municipal departments at $80–125K. Upstate (Buffalo, Rochester, Syracuse, Albany) is dramatically different — lower pay ceiling but real homeowner economics and no NYC city tax. Here's roughly what each tier pays in 2026:
FDNY Captain (with structural OT)
$160,000–$230,000+
Base + significant OT + EMT/paramedic premium
FDNY Battalion Chief
$200,000–$320,000
Top FDNY tier · executive level
FDNY HazMat / Rescue Specialty
$140,000–$220,000
Special Operations Command (SOC) · elite tier
Established FDNY FF (5-10 years)
$110,000–$155,000
Base + standard OT + premium pay
Probationary FF (year 1-2)
$55,000–$78,000
Academy + rookie school + station rotation
NYC EMS Paramedic
$50,000–$90,000
EMS Bureau · separate FDNY pay scale (lower than FF)
Yonkers / White Plains / Long Island Municipal FF
$80,000–$125,000
Westchester / LI paid municipal · NYSRSL PFRS pension
Long Island Volunteer FF (LOSAP)
$0–$10,000
LI tradition · LOSAP modest defined-contribution benefit
Upstate Municipal FF (Buffalo/Rochester/Syracuse)
$60,000–$95,000
NYSRSL PFRS pension · 20-year retirement
Worth knowing: FDNY runs a 24/72 shift (24 on, 72 off), which is unusual — most US fire departments do 24/48. That 72-hour off-window is part of why FDNY's side-job tradition is so embedded: licensed contractors, NJ/NY real estate agents, security work, small businesses. FDNY's structural OT comes from mandated minimum staffing per company (a sick call gets covered by overtime, every time), parade and event details, mutual aid, post-9/11 readiness operations. Senior FDNY captains routinely clear $220–280K total comp. NYCERS Tier 6 (post-2012 hires) requires 22 years for full retirement; legacy Tier 4 hires retire at 20.
Overtime, OBBBA 2025, and the FDNY mandated-staffing OT model
14.78%
NY 10.9% top + NYC 3.876% city tax — heaviest US firefighter tax stack
$12.5K
OBBBA 2025 no-tax-on-overtime deduction cap (single, $25K MFJ)
22-year
NYCERS Tier 6 retirement formula — full pension at 22 years of service
FDNY's overtime isn't optional — it's how the department actually staffs companies. Mandated minimum staffing per fire company means every sick call, every vacation slot, every detail gets backfilled with overtime. Add in mutual aid, special events (parades, marathons, ballparks), Special Operations Command deployments, and post-9/11 readiness operations, and a typical FDNY captain at $135K base often takes home $200–280K. Senior captains during peak OT years clear $300K+.
The 2025 law (One Big Beautiful Bill Act — yes, that's the actual name) created a brand-new federal deduction on the premium portion of overtime pay. For tax years 2025 through 2028, you can deduct up to $12,500/year (single) or $25,000 (married filing jointly) of qualifying OT premium from your federal taxable income.
What 'premium portion' means in plain English: if your hourly is $58, OT pays $87 ($58 × 1.5). Only the extra $29/hour counts toward the deduction — not the full $87. Just the half.
Real numbers for FDNY: a senior firefighter at $58/hour base, working 90 OT hours per month (totally normal at FDNY) for 12 months. Premium portion = $58 × 0.5 × 90 × 12 = $31,320. Capped at $12,500 single / $25,000 . At the 24% federal bracket, that's roughly $3,000 back if you're single, up to $6,000 if you're MFJ at 24%. Not transformative on a $250K total comp, but stack it with your NYC Deferred Comp + 414(h) pension pickup and the federal bite gets noticeably smaller.
Important nuance for FDNY single filers: the deduction phases out above $150K . A senior captain at $250K total comp is well past the threshold and most likely fully phased out. Married captains have a more generous window ($300K start, fully phased at $550K) and usually capture meaningful benefit. Run the actual numbers on the calculator before counting on it. New York generally conforms to federal , so the OBBBA deduction may flow through to NY state tax as well — state-level guidance is still being issued through 2026.
New York as a place to live — the honest take for firefighters
NY firefighting is dominated by FDNY. 11,000+ sworn members, structural OT, top-tier pension. Long Island runs as a parallel volunteer-tradition world — Nassau and Suffolk have ~70 volunteer fire departments where most members work day jobs (often as cops, contractors, or trades) and collect LOSAP retirement credits for years of service. Westchester and Hudson Valley have a layer of paid municipal departments — Yonkers, Mt. Vernon, White Plains. Upstate (Buffalo, Rochester, Syracuse, Albany) is its own thing entirely.
Almost no FDNY firefighter lives in NYC proper — the math doesn't work on a $135K captain's base. The classic patterns: NJ commuter (Hoboken, Jersey City, Bergen County via PATH), Long Island (Massapequa, Levittown, Hicksville via LIRR), Staten Island (Tottenville, Eltingville via Verrazzano), Queens (Howard Beach, Maspeth), or — the long-haul move — Northeast PA (Pike County, Monroe County via I-80) where housing's actually affordable. FDNY's 24/72 schedule means you commute once every 4 days, so a 90-minute drive is annoying but not breaking.
The NJ commuter math is real and worth understanding. NJ-resident FDNY firefighter pays NY non-resident state tax (with NJ credit for NY tax paid), but completely AVOIDS the 3.876% NYC city tax. For a $200K FDNY captain, that's $5–10K/year in real money. Hoboken, Jersey City, and Bergen County (Bergenfield, Tenafly, Closter) are the classic FDNY workforce neighborhoods.
The side-job culture at FDNY is structural, not accidental. The 72-hour off-window between shifts is essentially a part-time job's worth of time, and most senior FDNY firefighters have a second income stream: licensed contractor (renovations, painting, plumbing), NY/NJ real estate license (working with a spouse is common), security work (events, concerts, executive protection), small businesses (gym, body shop, restaurant). $30–80K of side income on top of a $200K is normal at the senior tier, not unusual. The IRS treats this as Schedule C — Solo eligibility and deduction apply.
9/11 is still here. Anyone who served at FDNY between September 2001 and the cleanup period is eligible for the WTC Health Program — federal program that covers cancers, respiratory illness, and other conditions linked to WTC exposure. If you're FDNY from that era, register, document everything, attend your annual screenings. The benefits matter and the paperwork from today is what supports any condition that surfaces 10–20 years later.
How New York taxes work for firefighters (and why most retire elsewhere)
If you're an NYC-resident FDNY firefighter, you face the heaviest US firefighter tax stack — federal (10–37%), New York state (4–10.9%), NYC city (3.078–3.876%), and . At $200,000 captain total comp, NYC resident: federal ~$36K + FICA ~$12K + NY state ~$15K + NYC city ~$8K = roughly $71K total tax, take-home ~$129K. The same gross as a New Jersey commuter: about $66K total tax, take-home ~$134K. The NYC city tax alone is $5–10K/year in real money for senior captains.
Real money comparison for relocators: a $200K FDNY captain nets ~$129K in NYC. The same $200K at a Texas or Florida fire department: about $145K. That's $16,000/year in state-level taxes for the same gross pay. Over a 25-year career, $400K+ in cumulative state tax just from the zip code. Some of FDNY's advantages (the OT culture, the 24/72 schedule, the SOC specialty work) genuinely don't exist anywhere else, but the tax math is the trade.
Your pension is genuinely good — and worth understanding. NYCERS Tier 6 (post-2012 hires) requires 22 years for full retirement at a formula of roughly 1.67% × Final Average Salary for years 1–20, then 1.99% × FAS for years 21+. Tier 4 legacy hires (pre-2012) retire at 20 years with better numbers. With 25-year service and a $140K Final Average Salary, your pension projects to $80–95K/year for life starting in your mid-40s.
Critical move: pension income is taxable in New York until you establish residency elsewhere. This is why out-of-state retirement is the play for senior FDNY firefighters. Establish Florida, Texas, North Carolina, Tennessee, or Arizona residency BEFORE your pension start date and you save the full 14.78% on every dollar of lifetime pension income. Document the move properly (driver license, voter reg, primary residence, time-in-state per NY's 183-day rule). NY DOR audits aggressively when high-pension retirees leave; they will check.
On the active side, max your . NYC's Deferred Compensation Plan (DCP) lets you contribute $24,500/year ($32,500 if 50+, with a special $35,750 catch-up between ages 60–63), pre-tax federal AND NY state AND NYC city. At a $200K FDNY captain marginal rate, every $1,000 deferred saves about $348 in combined tax — maxing the full limit saves about $8,200/year. The 457(b) special catch-up rule lets you contribute up to 2× the limit ($47,000) for the 3 years before normal retirement age — that's a $141,000 pre-tax window in your final 3 years if you plan it right.
Verify your 414(h) pension pickup is configured. NYCERS contributions are typically pre-tax federal + state + city via the 414(h) mechanism, but it's worth confirming with HR. If it's not set up correctly, you're paying current-year tax on money you can't touch for 22+ years.
home-sale exclusion is the relocation cherry on top. Sell your NYC, Long Island, NJ, or PA primary residence after 2+ years of ownership and exclude up to $250K (single) or $500K () of capital gain federally. Combine that with relocation to a no-tax state — sell the $850K Staten Island house, exclude $500K of gain, buy a $700K Tampa or Asheville or Nashville house, pocket the $500K, and start your NYCERS pension stream tax-free. This is the senior-captain retirement playbook.
- →If you live in NJ and work FDNY: claim the commuter savings. $5–10K/year for senior captain. PATH via Hoboken / Jersey City / Bergen County is the classic pattern.
- →Max your NYC Deferred Comp Plan. At $200K FDNY captain marginal rate, that's about $8,200/year in combined tax savings.
- →Use the special catch-up in your final 3 years pre-retirement — $141K pre-tax window. Almost nobody uses it; ask HR.
- →Verify your 414(h) pension pickup is configured. Usually automatic, but worth a 5-minute HR conversation.
- →Pick up overtime — the 2025 deduction lets up to $12,500 (single) / $25,000 () of deduct from your federal taxable income through 2028. MFJ filers benefit more; single captains often hit the phaseout. Run your shift pattern through our overtime calculator.
- →Plan out-of-state retirement BEFORE your pension start date. Establish FL / TX / NC / TN / AZ residency, document per NY's 183-day rule, sell the NJ/NY/PA house in the same year ( exclusion).
- →Side-income Solo . At $50K+ Schedule C income, shelter another $35–72K/year on top of your . The 72-hour off-window makes this genuinely doable.
- →9/11 era? Register with the WTC Health Program. Eligibility is durable; benefits matter if anything develops.
- →Long Island volunteer? File your LOSAP credits annually. Modest benefit but real — and stacks with FDNY paid service.
Three New York firefighter markets — what each one looks like
FDNY, Long Island volunteer hybrid, and Upstate municipal are three different careers wearing the same uniform. Pay, lifestyle, COL, and the path to retirement all change.
FDNY (NYC 5 boroughs) — the largest fire department in America
Base $90–160K + structural OT · captain total $180–280K11,000+ sworn members across 254 firehouses + 218 EMS stations. 24/72 shift schedule (different from most US departments). NYCERS Tier 6 (22-year retirement) for post-2012 hires; legacy Tier 4 retire at 20. Special Operations Command (SOC) — Squad / Rescue / HazMat / Marine — is the elite tactical tier. WTC Health Program coverage for 9/11-era members. Most workforce housing in NJ commuter neighborhoods, Long Island, Staten Island, Queens, or PA exurbs.
FDNY offers career scale and specialization no other US fire department can match. Structural OT, NJ commuter tax strategy, 72-hour off-window for side income, out-of-state retirement playbook — it's the most strategically optimized firefighter career in the country. The 14.78% NYC combined tax stack is the price of admission.
Long Island volunteer + paid-call hybrid
Volunteer $0 (LOSAP modest) · Paid municipal $80–125KNassau and Suffolk Counties have ~70 volunteer fire departments and a smaller layer of paid municipal. Most LI firefighters are volunteer + paid-call, working a day job (often as cops, contractors, or trades) and collecting LOSAP retirement credits for service years. Westchester (Yonkers, Mt. Vernon, White Plains) has paid municipal departments with NYSRSL PFRS pension at $80–125K base.
The Long Island volunteer tradition is genuinely community-rooted — multi-generational family departments, decades-long service. LOSAP benefits are modest but real ($1–4K/year for 25+ years of service). If you're thinking about LI as a relocator, understand most jobs here are volunteer side roles, not careers.
Upstate (Buffalo / Rochester / Syracuse / Albany) — small-city firefighting, real homeownership
Base $60–110K + OT · captain total $90–140KBuffalo FD, Rochester FD, Syracuse FD, Albany FD plus smaller Schenectady, Utica, Binghamton departments. NYSRSL PFRS pension — 22-year Tier 6 retirement. Workforce housing genuinely affordable — $150–300K for solid family homes. No NYC city tax. Smaller departments, lower call volume, slower pace.
Upstate base is 30–40% below FDNY but COL is 70–75% lower, plus no NYC city tax. Real homeowner economics on a firefighter's paycheck — actual driveways, actual yards, actual neighborhoods that aren't existential to live in. Winters are brutal (lake-effect snow is real). If you want a 25-year career with a normal life, this is the option.
The NY firefighter career arc — academy to battalion chief to Florida retirement
Year 1–2 (FDNY probationary): $55–78K. Academy at Randall's Island + rookie school + station rotation. EMT-Basic required at hire. NYCERS contributions begin immediately — every year compounds toward your pension floor under the 22-year full-retirement formula.
Year 3–7 (FDNY firefighter): $90–130K base + significant OT. Specialty pursuit becomes possible — Squad Company (firefighting specialist), Rescue Company (technical rescue), HazMat, Marine, Special Operations Command application. Paramedic dual-cert adds real wage premium. The 72-hour off-window makes side income (real estate license, contractor license) doable from year 3 onward.
Year 8–15 (Lieutenant / Captain): $130–200K base + OT = $170–250K total. NYC civil-service promotion exam typically needs 5+ years experience. Side businesses become common at this tier. Maxing your becomes the single most valuable financial move at this career stage.
Year 15–22 (Battalion Chief / Senior Captain): $180–280K base + OT = $250–350K total. Top FDNY tier. NYCERS pension projection at 22-year retirement: roughly 38% × $140K FAS = $53K/year. Stretch to 25–30 years and a $160K Final Average Salary, and your pension projects $80–110K/year.
Retirement (age 45–55 with 22–30 years of service): out-of-state retirement is the pattern at FDNY. Establish Florida, Texas, North Carolina, Tennessee, or Arizona residency BEFORE your pension start date — saves the full 14.78% combined NY+NYC tax on your lifetime pension. Stack that with the home-sale exclusion (sell the Staten Island or Long Island or NJ house, exclude $500K gain), IRA-rollover, and any side-business equity. Net wealth at retirement age routinely $1.5–3M for FDNY captains who played the long game.
Where New York firefighters actually live
Almost no FDNY firefighter lives in NYC proper. The classic patterns: NJ commuter (Hoboken, Jersey City, Bergen County via PATH — saves $5–10K/year on city tax), Long Island (Massapequa, Levittown, Hicksville via LIRR), Staten Island (Tottenville, Eltingville via Verrazzano), Queens (Howard Beach, Maspeth), or — the long-haul move — Northeast PA (Pike County, Monroe County via I-80) for genuinely affordable real estate.
Hoboken / Jersey City (NJ)
PATH commute · skips NYC city tax · saves $5K-$10K/yr · $2.5K-$3.5K 1BR
Bergen County (Tenafly / Closter / Park Ridge)
NJ family commute · Lincoln Tunnel · $700K-$1.2M
Massapequa / Levittown / Hicksville (Nassau)
LIRR commute · LI workforce housing · $500K-$700K
Tottenville / Eltingville (Staten Island)
SI verrazano commute · $500K-$700K
Howard Beach / Maspeth (Queens)
Queens FDNY workforce · $600K-$850K
Pike County / Monroe County (Northeast PA)
Long-commute affordable · $300K-$500K · I-80 corridor
The 24/72 shift makes long-distance commuting workable — you drive in once every 4 days. Most senior FDNY firefighters retire out-of-state to Florida, the Carolinas, Tennessee, or Arizona to actually keep their pension. Las Vegas and Phoenix have growing retired-FDNY communities too. Plan the residency change BEFORE your pension start date — the math is too good to leave on the table.
Is this the right move?
New York for firefighters — who it's best for
Working in your favor
- +FDNY is the biggest fire department in the US — career scale and specialization unmatched (Squad / Rescue / HazMat / Marine / SOC)
- +Structural OT culture pushes captain total comp to $200–280K, well above base suggests
- +NYCERS Tier 6 pension is genuinely good — 22 years to full retirement, indexed lifetime payments
- +2025 OBBBA deduction newly applies to OT premium ($12.5K single / $25K MFJ; MFJ filers benefit more)
- +NJ commuter strategy saves $5–10K/year in NYC city tax — well-trodden path
- +24/72 shift + 72-hour off-window enables substantial side income (contractor, real estate, security)
- +457(b) NYC Deferred Comp + 414(h) pension pickup + special catch-up = sophisticated tax-deferral toolkit
- +WTC Health Program coverage for 9/11-era members is durable and meaningful
Worth knowing before you sign
- −NY 10.9% + NYC 3.876% = 14.78% combined tax stack is the heaviest US firefighter tax burden
- −NYC + Long Island housing genuinely doesn't work on a firefighter's paycheck — most commute 60+ min
- −Most senior FDNY captains end up retiring out-of-state — telling sign about the active-duty tax math
- −Probationary year 1–2 is a grind — Randall's Island academy + rookie school + EMT cert all at once
- −9/11 health legacy is real and ongoing — annual screenings, exposure documentation, WTC Health Program enrollment all part of the career now
- −NYCERS Tier 6 (post-2012 hires) is less generous than legacy Tier 4 — your pension projection depends heavily on hire date
- −Upstate departments pay materially less — the FDNY-or-bust pattern is real for relocators
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