New York County · New York
New York City, NY sales tax rate
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.
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%.
- 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.
Jurisdiction breakdown
Every layer that makes up the combined rate, and how much of the total each one contributes.
| Jurisdiction | Level | Rate | Share of total |
|---|---|---|---|
| New York state | state | 4% | 45% |
| New York City local rate | city | 4.5% | 51% |
| Metropolitan Commuter Transportation District | special district | 0.375% | 4% |
| Combined rate | 8.875% |
New York City sales tax reference table
Tax due at 8.875% on common purchase amounts.
| Purchase | Sales tax | Total |
|---|---|---|
| $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
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.
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.