Sales tax calculator · 2026
The New York (NY) state sales tax rate is 4.00%. Local jurisdictions can add up to 4.875%, making the maximum combined rate 8.88%. The exact rate depends on the city or county of purchase. NYC combined rate is 8.875% (4% state + 4.5% city + 0.375% MCTD surcharge). County rates vary widely across the state.
State rate: 4% · max combined: 8.88%
NY rate used
4.00%
Sales tax
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Total price
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Sales tax is a consumption tax imposed on the sale of goods and certain services. In New York, the state rate is 4.00%. Counties and cities may add additional local sales taxes of up to 4.875%, making the total rate in some areas as high as 8.88%.
Sales Tax Formula
Tax Amount = Purchase Price × (4% ÷ 100)
Total Price = Purchase Price + Tax Amount
With local tax: Total Price = Purchase Price × (1 + 0.08875)
Example Calculation
A $100 purchase in New York:
Sales tax = $100 × 4% = $4.00
Total = $104.00
New York's combined rates depend on county. NYC's five boroughs are 8.875%. Nassau and Suffolk (Long Island) are 8.625%. Most upstate counties are around 8.00%. The 0.375% MCTD surcharge applies in NYC and seven surrounding counties.
| City | Combined rate | Notes |
|---|---|---|
| New York City | 8.875% | All five boroughs (4% state + 4.5% city + 0.375% MCTD) |
| Buffalo | 8.00% | Erie County |
| Rochester | 8.00% | Monroe County |
| Syracuse | 8.00% | Onondaga County |
| Albany | 8.00% | Albany County |
| Yonkers | 8.375% | Westchester County + 0.375% MCTD |
| White Plains | 8.375% | Westchester County + 0.375% MCTD |
| Hempstead | 8.625% | Nassau County + 0.375% MCTD |
| Brentwood | 8.625% | Suffolk County + 0.375% MCTD |
| New Rochelle | 8.375% | Westchester County + 0.375% MCTD |
| Mount Vernon | 8.375% | Westchester County + 0.375% MCTD |
| Schenectady | 8.00% | Schenectady County |
| Utica | 8.75% | Oneida County |
| Binghamton | 8.00% | Broome County |
| Niagara Falls | 8.00% | Niagara County |
Rates as of 2026. Always verify with the New York Department of Revenue before filing.
Most tangible personal property is subject to sales tax in New York. Services may or may not be taxable — New York, like most states, exempts most services.Common exemptions and special rates include groceries, prescription drugs, and clothing (rules vary by state).
Out-of-state sellers may need to collect New York sales tax if they have economic nexus in the state. Most states now require remote sellers with over $100,000 in sales or 200 transactions to register and collect sales tax (South Dakota v. Wayfair, 2018). If you sell products to NY customers, check whether you need to register with the New York Department of Revenue.
The NY state sales tax rate is 4.00% as of 2026. Local jurisdictions may add up to 4.875%, so your actual rate depends on where the purchase is made. The combined maximum rate in New York is 8.88%.
If you have physical presence (store, office, warehouse) in New York, you must collect sales tax. If you sell online to NY customers and exceed economic nexus thresholds (typically $100K in sales or 200 transactions), you must also collect. Register with the New York Department of Revenue for a sales tax permit.
New York generally does not tax services, though there are exceptions such as. Examples include telecommunications, cable TV, and fabricated product labor. Check with a tax professional for your specific service.
Multiply the purchase price by 4% (state rate). For example, a $100 purchase = $4.00 tax, total $104.00. In New York, you may need to add local taxes depending on the city or county of sale. Use our calculator above for any amount.
New York's combined rates depend on county. NYC's five boroughs are 8.875%. Nassau and Suffolk (Long Island) are 8.625%. Most upstate counties are around 8.00%. The 0.375% MCTD surcharge applies in NYC and seven surrounding counties.