Twenty-five Big Apple residents earned over $110 million each in 2005 – with four lucky city swells taking home an adjusted gross income of more than $400 million, according to the New York State Department of Taxation and Finance.

Those uber-wealthy New Yorkers paid at least $7 million in state income taxes apiece that year, according to the latest figures available.

State income tax rates ranged from 4 percent to 7.7 percent that year.

These top 100 earners 2005 took home at least $68 million, the tax agency said, complying with The Post’s request for the information.

No names were attached to the income statistics.

In the city, four people earned between $300 million and $400 million, five folks took home between $175 million and $300 million, six people earned between $125 million and $175 million and another half-dozen earned between $100 million and $125 million, records show.

The statistics appear to show that some of the highest-paid state residents were able to pay less than the 7.7 percent tax rate, as the person who earned the 100th highest most in the state, $68 million, should have paid $5.2 million in taxes.

However, the state agency said the 100th highest tax payer handed over just $4.6 million to Albany.