Gov. Andrew Cuomo’s federal tax rate declined in 2018, a product of a tax law he’s railed against for its effect on high-tax states like New York.

But the governor also was impacted by by the state and local tax deduction cap of $10,000 — reporting $12,894 in state taxes.

EJ McMahon of the Empire Center pointed out the federal tax law, passed in 2017, also rolled back the alternative minimum tax, which likely benefited Cuomo’s taxes.

Cuomo made his 2018 tax return public on Monday, showing he paid an effective tax rate of 18.5 percent last year, a decline from the 19.6 percent effective rate he paid in the previous year.

Cuomo’s income stood at $211,289. He overpaid his federal taxes by $3,306 and his state taxes by $562. Both will be applied to next year’s tax returns.

Cuomo reported a $11,000 contribution to HELP USA, the non-profit he founded.

The governor does not own the home he shares in Westchester County with his partner, celebrity chef Sandra Lee, but both split household expenses, including property taxes.

Cuomo did not report any new book income from his memoir “All Things Possible.”

State lawmakers in the budget approved last month backed a resolution increasing the salary for the governor from $179,000 to $200,000, retroactive to Jan. 1, and enacts a recommendation from a pay commission announced late last year that also supported salary increases for lawmakers.

In the coming years, the governor’s salary will grow to $250,000 by 2021. The lieutenant governor’s salary will reach $220,000.

The pay increases are tied to the passage of budgets approved by the start of the state’s fiscal year, April 1.

Lt. Gov. Kathy Hochul and her husband, William Hochul, reported $876,252 in joint income last year, paying an effective federal tax rate of 28 percent. They contributed $25,158 to charity, including a number of Buffalo-area entities, as well as the National Audubon Society, the United Way and Planned Parenthood.