New York City 8.875% · Buffalo 8% · Albany 8% · NY state base 4%
New York's state sales tax rate is 4%. Combined with county and city taxes, rates range from 7% to 8.875% in New York City. NYC's combined 8.875% = 4% state + 4.5% city + 0.375% MCTD surcharge. Most upstate cities (Buffalo, Albany, Rochester, Syracuse) are at 8%. Clothing under $110 per item is exempt statewide.
Use 8.875% as the starting New York sales tax rate.
The calculator below lets you add tax to a price or remove tax from a receipt total. Pick a city when available, or type the exact local rate from the official source.
New York City
8.875% in all five boroughs
Upstate metros
Buffalo, Albany, Rochester, and Syracuse are 8%
Clothing rule
Many clothing and footwear items under $110 are exempt
Calculator
%
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
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Quick amounts
Enter an amount to see the result.
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
New York combined rates by city — 2026 reference
New York City
NYC (all 5 boroughs) County · State 4% + City 4.5% + MCTD 0.375%
8.875%
Brooklyn
Kings (NYC) County · State 4% + City 4.5% + MCTD 0.375%
8.875%
Queens
Queens (NYC) County · State 4% + City 4.5% + MCTD 0.375%
8.875%
Bronx
Bronx (NYC) County · State 4% + City 4.5% + MCTD 0.375%
8.875%
Staten Island
Richmond (NYC) County · State 4% + City 4.5% + MCTD 0.375%
8.875%
Buffalo
Erie County · State 4% + County 4%
8%
Albany
Albany County · State 4% + County 4%
8%
Rochester
Monroe County · State 4% + County 4%
8%
Syracuse
Onondaga County · State 4% + County 4%
8%
Yonkers
Westchester County · State 4% + County 3.5% + City 1.375%
Multiply the taxable price by the combined state and local rate. Then add the tax amount to the original price to get the final checkout total.
Sales tax formula
Sales tax = item price x (rate / 100)
Final total = item price + sales tax
Enter the item price before tax.
Use the city rate above or type the exact local rate from the official source.
Calculate the sales tax amount and final total instantly.
Example
Formula
Tax
Total
$100 purchase in New York City
$100.00 x 8.875%
$8.88
$108.88
$250 purchase in Buffalo
$250.00 x 8%
$20.00
$270.00
Reverse tax from $108.88
Divide an NYC receipt total by 1.08875 to estimate the pre-tax amount and sales tax.
$100.00 before tax
$100.00 before tax
New York sales tax examples
Common receipt calculations using high-search city rates.
$100 purchase in New York City
$108.88 total
$100.00 x 8.875% = $8.88 sales tax. NYC rate applies in Manhattan, Brooklyn, Queens, Bronx, and Staten Island.
$250 purchase in Buffalo
$270.00 total
$250.00 x 8% = $20.00 sales tax. Buffalo and several upstate cities use an 8% combined rate.
Reverse tax from $108.88
$100.00 before tax
Divide an NYC receipt total by 1.08875 to estimate the pre-tax amount and sales tax.
State rate: 4%
Avg combined: 8.52%
Economic nexus: $500,000 in sales AND 100 or more transactions in New York
Filing: Monthly, Quarterly, or Annual
How New York Sales Tax Works
New York imposes a 4% statewide sales tax. Every county adds its own rate, typically 3%–4.875%. New York City adds a 4.5% city tax plus a 0.375% MCTD surcharge, totalling 8.875% — one of the highest rates in any major US city. All five NYC boroughs share this rate. Most upstate cities (Buffalo, Rochester, Albany, Syracuse) arrive at 8% combined through a flat 4% county addition.
NYC vs. Upstate New York Sales Tax
NYC (all five boroughs) is always 8.875%. Yonkers is also 8.875%. Nassau County (Long Island) is 8.625%. Westchester is 8.375%. Upstate cities (Buffalo, Rochester, Albany, Syracuse) are all 8%. Most other upstate NY counties fall in the 7%–8.75% range.
New York Clothing Exemption
Individual clothing and footwear items under $110 per item are exempt from the 4% NY state tax and from local tax in most upstate counties. In New York City, qualifying clothing and footwear under $110 are exempt from both New York State and NYC sales tax. A $95 t-shirt is tax-free upstate; in NYC it still has 4.875% tax.
New York Online Sales Tax
Out-of-state sellers with $500,000 in NY sales AND 100 or more NY transactions in the current or prior calendar year must collect NY sales tax. Marketplace facilitators collect on behalf of third-party sellers.
How to Use This New York Calculator
For NYC purchases use 8.875%. For Buffalo, Rochester, Albany, Syracuse use 8%. Nassau County use 8.625%. Enter your amount, select location, and click Calculate. Use reverse mode to extract pre-tax price from a NY receipt.
Often taxable in New York
• General merchandise
• Electronics
• Clothing over $110/item
• Restaurant meals
• Prepared food
Common exemptions
• Clothing and footwear under $110 per item
• Unprepared groceries
• Prescription drugs
• Medical equipment
Common mistakes to avoid
Using only the state base rate
New York local taxes can change the final combined rate. Use the city or county rate when available, not only the 4% state rate.
Forgetting shipping and delivery rules
Shipping can be taxable, exempt, or taxable only when bundled with taxable goods depending on state rules and invoice wording.
Treating every item category the same
Groceries, clothing, medicine, digital goods, and prepared food can follow different tax rules. Check the item category before quoting a final price.
Using an estimate for tax filing
Calculator results are useful for receipts and budgeting, but businesses should confirm address-level rates and exemptions with official sources before filing.
Official New York sales tax source
Rates and rules on this page were last reviewed in January 2026 against New York Dept. of Revenue. Use the linked authority for filing, registrations, or address-specific compliance.
•New York State Tax Department publishes state and local sales tax rates and clothing exemption guidance.
•NYC sales tax combines 4% New York State, 4.5% New York City, and 0.375% MCTD surcharge for 8.875%.
•Clothing and footwear under $110 can be exempt, but local clothing rules should be checked before business filing.
New York sales tax — frequently asked questions
What is the New York City sales tax rate in 2026?
New York City has a combined sales tax rate of 8.875%. This includes 4% NY State + 4.5% NYC tax + 0.375% MCTD surcharge. All five boroughs (Manhattan, Brooklyn, Queens, The Bronx, Staten Island) share the same 8.875% rate.
Is clothing taxed in New York State?
Clothing and footwear items under $110 per individual item are exempt from the 4% NY state sales tax statewide. In New York City, qualifying clothing and footwear under $110 are exempt from both New York State and NYC sales tax. Items at $110 or more are taxable everywhere.
Are groceries taxed in New York?
Most unprepared grocery items are exempt from New York sales tax. Restaurant meals, hot prepared food, candy, and soda are taxable.
What is the MCTD surcharge in NYC?
The Metropolitan Commuter Transportation District (MCTD) 0.375% surcharge funds the MTA subway, buses, and commuter rail. It is included in NYC's 8.875% combined rate.
What is the sales tax rate in Buffalo NY?
Buffalo (Erie County) has a combined sales tax rate of 8% — 4% New York State plus 4% Erie County tax.
How do I calculate New York sales tax?
Multiply the taxable price by the combined local rate. In New York City, $100 x 8.875% = $8.88 tax and $108.88 total after rounding.
Does New York charge sales tax on online purchases?
Yes. Remote sellers and marketplaces that meet New York economic nexus rules collect tax based on the delivery address.
Is shipping taxable in New York?
Shipping and delivery charges for taxable goods are generally taxable in New York when included in the sale. Shipping for exempt goods may also be exempt.
Use this page for quick New York sales tax estimates, receipt checks, and reverse tax calculations. For the most accurate result, choose the closest city rate or verify the exact address-level rate with the official source, then enter that percentage in the calculator.
Disclaimer: Rates are for informational and educational purposes and may be incomplete or outdated. Always verify with the official New York revenue authority or a qualified professional before filing or making business decisions.