Skip to content
ZipNumbers

New York County · New York

New York City sales tax rate (NY)

Clothing and footwear under $110 per item are exempt from both the state and city portions in New York City — an exemption no other large US city matches.

Ten dollar bills on a dark surface, illustrating state sales tax rates

Quick answer

The combined sales tax rate in New York City, NY is 8.875% as of January 1, 2026 — 4% state + 4.5% city + 0.375% special district. On a $100 purchase that is $8.88 in tax, for a total of $108.88. New York's statewide base is 4%.

Verified against state tableEffective January 1, 2026 · rank 19 of 94 covered metros
Combined rate
8.875%
State share
4%
Local share
4.875%County + city + districts
Tax on $100
$8.88

Calculate New York City sales tax

Pre-filled with the New York City combined rate.

Sales tax calculator

The full combined rate of 8.875% applies to general merchandise.

Enter a pre-tax amount to see the tax due in New York City, NY.

Pre-tax
$100
Sales tax at 8.875%
$8.88
Total
$108.88

Tax is rounded to the nearest cent on the full transaction, which is how most registers compute it. Line-item rounding can differ by a cent or two on long receipts.

Is 8.875% high?

Where New York City sits against the state and the covered-metro median, in points and in dollars.

vs covered median
+0.925 ptsMedian 7.95%
Local share
55%4.875% of the total
Cost per household
$2,308Per year on $26,000 taxable spend
Jurisdiction layers
3Stacked into the combined rate

8.875% in New York City — high. It ranks 19 of 94 covered metros, +0.925 pts against the 7.95% median. On $26,000 of taxable household spending that is $2,308 a year, $241 above it.

Local government sets 4.875% of the total, 55% of the bill; the state takes 4%. 3 layers stack: New York state 4%, New York City local rate 4.5%, Metropolitan Commuter Transportation District 0.375%. The New York City local rate increment at 4.5% is the largest local piece — 92% of everything local, worth $1,170 a year on its own.

Same bracket nationally: Atlanta, GA (8.9%). A household relocating between New York City and any of them sees no meaningful change in sales tax.

Scale: 8,258,035 residents, roughly 3,303,214 households. At $26,000 of taxable spend each, the 4.875% local share pulls about $4,186,823,745 a year from residents alone — before any visitor or business spending, which in a metro this size is where the rest comes from.

Clothing and footwear under $110 per item are exempt from both the state and city portions in New York City — an exemption no other large US city matches.

Rates move when a district measure passes or a local option expires. Confirm the current figure with the New York State Department of Taxation and Finance before filing or quoting it to a customer.

Jurisdiction breakdown

Every layer that makes up the combined rate, and how much of the total each one contributes.

Sales tax rate composition for New York City, NY: 4% New York state, 4.5% New York City local rate, 0.375% Metropolitan Commuter Transportation District, totalling 8.875%.
Sales tax rate components for New York City, NY
JurisdictionLevelRateShare of total
New York statestate4%
45%
New York City local ratecity4.5%
51%
Metropolitan Commuter Transportation Districtspecial district0.375%
4%
Combined rate8.875%
Source: New York State Department of Taxation and Finance rate tables · rates as published for 2026

New York City sales tax reference table

Tax due at 8.875% on common purchase amounts.

Tax due at 8.875% for common purchase amounts
PurchaseSales taxTotal
$10$0.89$10.89
$25$2.22$27.22
$50$4.44$54.44
$100$8.88$108.88
$500$44.38$544.38
$1,000$88.75$1088.75
$5,000$443.75$5443.75
$25,000$2218.75$27218.75

Reverse out sales tax

Enter a receipt total and we split the item price from the 8.875% tax collected.

Backing out 8.875% for New York City, NY.

Item price before tax
$100
Sales tax collected
$8.88

What this rate applies to

New York publishes the taxable base separately from the rate. Groceries, prescription drugs, clothing and services are treated differently state to state, and several categories in New York are taxed at reduced rates or exempt entirely. Clothing and footwear under $110 per item are exempt from both the state and city portions in New York City — an exemption no other large US city matches. Check the New York State Department of Taxation and Finance guidance for the category you are pricing before assuming 8.875% applies.

New York City at a glance

Population
8,258,035
Median household income
$79,713
County
New York County
ZIP codes covered
12
New York City demographicsZIP codesSeller registration

Neighboring districts tax profiles

The closest covered jurisdictions by county and ZIP sectional centre, with the rate difference against this metro.

Compare New York City with another metro

Side-by-side rate stacks and the dollar difference on a $1,000 purchase.

Cities near New York City

Straight-line distance, estimated drive time and the rate charged there.

All metros within 250 miles of New York City →

Download this metro's data

The New York City jurisdiction stack, combined rate (8.875%), effective date and Census figures are published as open files. Free to use with attribution — no key, no signup.

Download CSV data fileNew York City JSON endpointFull rate set (JSON)

Other New York City datasets on this site.

Statewide: New York cities · New York ZIP codes · New York sales tax · New York counties