What is the sales tax rate in New York?

The New York state sales tax rate is 4%. Counties, cities and special districts can add their own increments, so combined rates range from 8.875% across covered metros.

New York · New York State Department of Taxation and Finance

New York sales tax rates by city

4% statewide, plus county, city and special-district increments that push combined rates to 8.875% in parts of the state.

State base rate: 4%
Lowest combined: 8.875%
Highest combined: 8.875%
Metros stacked: 1

Quick answer

The New York state sales tax rate is 4%. Local jurisdictions add their own increments, so combined rates in covered New York metros run from 8.875% to 8.875%, averaging 8.875%. Rates shown are as published for January 1, 2026.

Cities in New York

Combined rate with the state share separated out.

Combined sales tax rates for covered New York cities
City	County	Local share	Combined
New York City	New York County	4.875%	8.875%

Source: New York State Department of Taxation and Finance · rates as published for 2026

New York taxability rules

What is taxed matters as much as the rate.

New York counties

County-level rollups for the metros we cover.

New York County8.875%

How New York administers sales tax

Rates are published by the New York State Department of Taxation and Finance. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.

New York State Department of Taxation and Finance rate tables