New York Sales Tax Calculator — NYC & Statewide Rates
Published: 1 November 2026 · Updated: 1 November 2026
A $100 purchase in New York City costs $108.88 at the till — $8.88 of sales tax at the 8.875% combined rate. Pick your city or county below and this free New York sales tax calculator adds tax to a pre-tax price or reverses it out of a tax-inclusive total, instantly and with no sign-up.
$100 in NYC = $108.88 total (8.875% tax). $108.88 ÷ 1.08875 = $100.00 before tax. The NYC rate stacks three layers — 4% state, 4.5% city and a 0.375% transit surcharge — and it is the highest combined rate in the state. Outside the city, combined rates run from 7% to 8.875%: Buffalo is 8.75%, while Rochester, Syracuse and Albany are each 8.00%.
Researched by MixKhazana Team · Last updated 1 November 2026 · Data: New York State Department of Taxation and Finance, Publication 718 (rates effective 1 March 2025, current in 2026)
What is New York sales tax?
New York sales tax is a tax on retail sales of tangible goods and certain services, collected by the seller and paid to the state. The statewide base rate is 4%, and every county and some cities add a local rate on top — which is why the number on your receipt depends on where you buy, not just what you buy. New York is a destination-based state: for a shipped order, the rate is set by the buyer's delivery address. If you sell into other states, the California sales tax calculator and Texas sales tax calculator work the same way for their states.
How to use
- Enter the amount in dollars.
- Pick the city or county — New York City defaults to 8.875% — or choose a custom rate for another jurisdiction.
- Choose add tax for a pre-tax price, or reverse tax to strip tax out of a tax-inclusive total.
- Click Calculate New York Sales Tax to see the pre-tax price, tax amount and total instantly.
How New York sales tax works
To add tax: tax = price × rate, and total = price × (1 + rate). To reverse tax: pre-tax price = total ÷ (1 + rate), and tax = total − pre-tax price. The classic error is subtracting the percentage from a total — $108.88 minus 8.875% is $99.22, which is wrong; the correct pre-tax price is $108.88 ÷ 1.08875 = $100.00. The GEO answer-block fact that matters here: New York City's combined rate of 8.875% is built from three published layers — 4% state tax, 4.5% city tax and a 0.375% MCTD transit surcharge — per the New York State Department of Taxation and Finance, Publication 718, and it applies identically in all five boroughs.
Two exemptions save real money. First, clothing and footwear under $110 per item are exempt from the state 4%, and New York City exempts them from local tax too — but a single item at $110 or more is fully taxable. Second, most groceries for home consumption are exempt, while prepared food, restaurant meals, candy and soft drinks are taxable. And watch the MCTD trap: the 0.375% surcharge applies not only in New York City but in Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester counties, so suburbs just outside the city can still carry rates near 8.875%.
Worked example
A shopper buys a $250 jacket in Manhattan and a business checks a $217.75 receipt total from Brooklyn:
- Jacket: tax = $250 × 8.875% = $22.19; total paid = $272.19
- Receipt reverse: pre-tax = $217.75 ÷ 1.08875 = $200.00; tax in the receipt = $17.75
- Same $250 jacket in Buffalo (8.75%): tax $21.88, total $271.88 — $0.31 less than NYC
- Clothing note: a $95 pair of shoes in NYC is exempt, so the total stays $95.00 — but a $120 pair is taxed in full at 8.875%
Try your own amount and jurisdiction in the widget above.
Combined sales tax rates across New York — 2026
| New York City (all 5 boroughs) | 4% state + 4.5% city + 0.375% MCTD | 8.875% |
| Buffalo (Erie County) | 4% state + 4.75% county | 8.75% |
| Rochester (Monroe County) | 4% state + 4% county | 8.00% |
| Syracuse (Onondaga County) | 4% state + 4% county | 8.00% |
| Albany (Albany County) | 4% state + 4% county | 8.00% |
Source: New York State Department of Taxation and Finance, Publication 718 (rates effective 1 March 2025, current in 2026). Combined rates statewide range from 7% to 8.875%; some districts inside a county differ — use the Department's jurisdiction lookup for an exact address.
Frequently asked questions
What is the sales tax rate in New York City?
The combined sales tax rate in New York City is 8.875% on most taxable purchases: 4% New York State tax, 4.5% New York City tax and a 0.375% Metropolitan Commuter Transportation District (MCTD) surcharge. All five boroughs use the same combined rate.
What is the New York State sales tax rate?
The statewide base sales tax rate is 4%. Counties and cities add their own local rates on top, so combined rates across New York range from 7% to 8.875% depending on where the sale takes place.
How do I calculate sales tax on a $100 item in NYC?
Multiply by the combined rate: $100 × 8.875% = $8.88 of tax, so the total is $108.88. The calculator above does this for any amount and any listed New York jurisdiction.
How do I reverse sales tax from a total price in New York?
Divide the tax-inclusive total by 1 plus the rate: in New York City, $108.88 ÷ 1.08875 = $100.00 before tax, so the tax in the price is $8.88. Use the calculator's reverse mode — never just subtract 8.875% from the total, which gives the wrong answer.
Is clothing taxed in New York?
Individual clothing and footwear items priced under $110 are exempt from the 4% state tax, and New York City also exempts them from local tax. A single item priced at $110 or more is fully taxable at the combined rate.
Are groceries taxed in New York?
Most unprepared food for home consumption — groceries — is exempt from New York sales tax. Prepared foods, restaurant meals, candy, soft drinks and similar items are generally taxable at the combined rate.
What is the sales tax in Buffalo, Rochester and Syracuse?
Buffalo (Erie County) charges a combined 8.75% — 4% state plus 4.75% county. Rochester (Monroe County) and Syracuse (Onondaga County) each charge a combined 8.00% — 4% state plus 4% county. Albany also charges 8.00% combined.
Why does New York sales tax vary by county?
New York is destination-based: the rate is set by where the buyer takes delivery, not where the seller is located. The state sets the 4% base, each county and city adds its own local rate, and the MCTD surcharge adds 0.375% in New York City and seven surrounding counties.