New York sales tax calculator
New York's 4% state rate is the lowest base in the US, but local rates push the total to 8% almost everywhere — and 8.875% in NYC.
Calculate Sales tax for New York, USA
Pick a rate, choose direction (add or remove tax), type the amount. The math updates as you type.
How New York sales tax actually works
New York has the lowest state base sales tax rate in the US at 4%, but counties and New York City add substantial local sales taxes on top. The combined rates land in the 7%–8.875% range depending on the county.
Sample 2026 combined rates:
- New York City (all five boroughs): 8.875% (4% state + 4.5% city + 0.375% MCTD)
- Long Island (Nassau/Suffolk): 8.625% (4% state + 4.25% county + 0.375% MCTD)
- Westchester County: 8.375% (4% state + 4% county + 0.375% MCTD)
- Buffalo / Erie County: 8.75% (4% state + 4.75% county)
- Rochester / Monroe County: 8.00% (4% state + 4% county)
- Albany / Albany County: 8.00% (4% state + 4% county)
The 0.375% MCTD (Metropolitan Commuter Transportation District) surcharge applies in NYC, Long Island and parts of the lower Hudson Valley to fund the MTA.
The math: add New York sales tax
- Add 8.875%: total = sticker × 1.08875
- A $1,000 laptop in Manhattan: $1,000 × 1.08875 = $1,088.75. The $88.75 is sales tax.
- A $1,000 laptop in Rochester: $1,000 × 1.08 = $1,080.
What's exempt in New York
- Most groceries. Food and drink for home consumption are exempt at state and local levels.
- Prescription drugs: Always exempt. OTC drugs are taxable.
- Clothing and footwear under $110 per item. Exempt from the 4% state portion. Local counties decide individually whether to apply their portion. NYC, for example, fully exempts clothing/footwear under $110 from all sales tax — making clothing one of the cheapest things to buy in NYC tax-wise.
- Educational textbooks: Exempt.
- Newspapers and periodicals: Exempt.
The NYC clothing exemption
One of the most-overlooked tax facts in the US: NYC fully exempts clothing and footwear under $110 per item from all sales tax (state, city, and MCTD). A $99 pair of shoes in Manhattan is $99 total, while a $110 pair is $110 × 1.08875 = $119.76. That $11 price step triggers $20.76 in tax — a 21% effective tax on the difference. The math creates intentional bunching around the $109.99 price point in NYC clothing retail.
Online sales in New York
New York implemented its Wayfair-equivalent in 2019. Out-of-state sellers with over $500,000 in NY sales annually OR more than 100 separate NY transactions must collect NY sales tax. Most major e-commerce platforms collect; smaller sellers may not, and the buyer technically owes use tax on undercollected purchases.
How to use the calculator
Enter the rate for your county or city (8.875% for NYC, see the NYS Department of Taxation site for the rest), then the pre-tax amount. The calculator returns tax and total. For clothing under $110 in NYC, set the rate to 0 — there's no sales tax to compute.
Frequently asked questions
What is the New York sales tax rate in 2026?
The New York state sales tax rate is 4%, the lowest state base in the US. Counties and New York City add substantial local taxes: NYC totals 8.875%, Long Island 8.625%, most upstate cities 7.5%–8.75%.
Is clothing really tax-free in NYC under $110?
Yes. New York City fully exempts clothing and footwear under $110 per item from all state and local sales tax. The $110 threshold is per-item, not per-purchase — so multiple $99 items in one cart each qualify individually for the exemption. Items at $110 or above are fully taxable.
What is the MCTD surcharge?
The Metropolitan Commuter Transportation District surcharge is 0.375% sales tax added to purchases in the NYC commuter zone (five boroughs, Long Island, lower Hudson Valley counties) to fund the MTA. It is included in the headline NYC 8.875% rate.
Are groceries taxed in New York?
No. Food and drink for home consumption are exempt at state and local levels. Restaurant meals, prepared hot food and "snack food" sold by convenience stores (candy, single-serving items) are taxable.
How do I look up the exact New York sales tax rate?
Use the NYS Department of Taxation and Finance address lookup at tax.ny.gov. Sales tax rates vary by county, with the same address sometimes spanning two tax jurisdictions; address-level lookup is recommended for accurate calculations.