New York Sales Tax Calculator 2026
Last updated: May 2026 · Sources: Tax Foundation, Avalara, New York Dept. of Revenue
New York Sales Tax Calculator
Pre-filled with New York City (5 boroughs) (8.875%). Select any city/county from the dropdown.
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New York Sales Tax Guide 2026
New York's sales tax structure divides neatly into two very different worlds: New York City and everywhere else in the state. The 4% base state rate is the same everywhere, but county and city add-ons vary dramatically. NYC sits at 8.875% (4% state + 4.5% city + 0.375% MCTD). Most Upstate counties run 7.0%–8.75%.
The Metropolitan Commuter Transportation District (MCTD) tax of 0.375% applies to all of New York City plus Nassau, Suffolk, Westchester, Orange, Rockland, Dutchess, and Putnam counties — the 12-county region around NYC. This tax funds the MTA. A purchase in Buffalo or Syracuse does NOT incur the MCTD tax; a purchase in White Plains (Westchester) does.
New York has one of the most taxpayer-friendly clothing exemptions in the nation: clothing and footwear priced under $110 per item are permanently exempt from both state and NYC sales tax — not just during a holiday weekend, but year-round, every day, in perpetuity. A $100 dress, $85 sneakers, or $50 winter coat are all tax-free in New York. The $110 threshold applies per item (not per transaction). A single clothing item at $110 or more is fully taxable. This exemption applies statewide — including NYC.
Grocery food (unprepared food sold for home consumption) is exempt statewide. Restaurant meals and prepared foods are taxable. Prescription drugs are exempt. Over-the-counter drugs are also largely exempt in New York — a more generous OTC exemption than California or Texas.
For major purchases: New York does not offer any equivalent to Florida's $5,000 cap on county surtaxes for big-ticket items. A $50,000 car purchased in NYC is taxed at the full 8.875% on the entire purchase price.
New York Sales Tax Rates by City / County
Top Cities & Counties: Combined Sales Tax Rates
| Location | Combined |
|---|---|
| New York City (5 boroughs)city | 8.875% |
| Buffalo (Erie County)county | 8.75% |
| Rochester (Monroe County)county | 8.5% |
| Syracuse (Onondaga County)county | 8.5% |
| Albany (Albany County)county | 8% |
| Yonkers (Westchester County)county | 8.375% |
| Nassau County (Long Island)county | 8.625% |
| Suffolk County (Long Island)county | 8.625% |
| New Rochelle (Westchester)county | 8.375% |
| Saratoga Countycounty | 7% |
Tax-Exempt Categories in New York
- Grocery food and beverages (unprepared)
- Prescription and most OTC drugs
- Clothing and footwear under $110 per item
- Residential energy (gas, electricity)
- Medical equipment
Source: New York State Tax Dept. — Sales Tax Rate Publications. Combined rates include state + county + city + district taxes. Rates subject to change. Last verified: May 2026.
Worked Examples: New York Sales Tax
Comparing the highest-rate and lowest-rate locations in New York: New York City (5 boroughs) (8.875%) vs. Saratoga County (7%).
Highest Rate: New York City (5 boroughs)
8.875%
| Purchase | Tax | Total |
|---|---|---|
| $100.00 | $8.88 | $108.88 |
| $500.00 | $44.38 | $544.38 |
| $1,000.00 | $88.75 | $1,088.75 |
Lowest Rate: Saratoga County
7%
| Purchase | Tax | Total |
|---|---|---|
| $100.00 | $7.00 | $107.00 |
| $500.00 | $35.00 | $535.00 |
| $1,000.00 | $70.00 | $1,070.00 |
Category Comparison at New York City (5 boroughs) (8.875%)
| Item | Price | Sales Tax | Total |
|---|---|---|---|
| Groceries | $150.00 | $0.00 | $150.00 |
| Electronics ($500 TV) | $500.00 | $44.38 | $544.38 |
| Clothing ($80 jacket) | $80.00 | $0.00 | $80.00 |
| Restaurant Meal | $60.00 | $5.32 | $65.33 |
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New York Sales Tax: Frequently Asked Questions
New York State has a 4% base sales tax. New York City adds its own 4.5% local tax, and the Metropolitan Commuter Transportation District (MCTD) adds another 0.375%, resulting in the 8.875% combined rate in NYC. The state rate (4%) is actually one of the lowest state base rates in the country — lower than California (7.25%), Texas (6.25%), Florida (6%), and most other major states. But county add-ons in New York can be substantial. Erie County (Buffalo) adds 4.75%, Nassau County adds 4.625%. Saratoga and a few rural counties only add 3%, resulting in a 7% total — the lowest combined rate in the state.