New York Sales Tax Calculator 2026
New York's statewide sales tax rate is 4% in 2026. Counties and cities add local rates, and an additional 0.375% MCTD tax applies in parts of the NYC metro area. Use the calculator above for instant estimates, or use city pages for common combined rates.
New York Sales Tax Structure (2026)
New York has a 4% state sales tax. Counties and cities impose additional rates; the Metropolitan Commuter Transportation District (MCTD) adds a small surcharge in the NYC metro area.
- State rate: 4%
- Local add-ons: vary by locality
- Combined rate: state + local (+ 0.375% MCTD where applicable)
Sources: NY Dept. of Taxation and Finance — Find sales tax rates and Tax Bulletin TB-ST-825.
MCTD Tax (0.375%): Where It Applies
An additional 0.375% MCTD (Metropolitan Commuter Transportation District) tax applies in New York City and certain downstate counties. This is one reason NYC/Westchester/Nassau rates differ from upstate counties.
The MCTD includes New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.
Sources: TB-ST-825 and Publication 718-C.
Why Your Rate Depends on Delivery (Destination Sourcing)
New York sales tax is generally destination-based: the rate is determined by where the item is delivered or where ownership/possession transfers. That means “NY rate” isn’t a single number — even within the same county or metro area, the local portion can differ.
For the most reliable result, use the NY DTF Jurisdiction/Rate Lookup by Address and match the rate to the delivery location.
Sales Tax Rates for Major New York Areas
Use city pages for the most accurate combined rate and a full breakdown.
| Area | Example combined rate | Calculator |
|---|---|---|
| New York City | 8.875% | NYC Sales Tax Calculator |
| Yonkers | 8.875% | Yonkers Sales Tax Calculator |
| Albany | 8% | Albany Sales Tax Calculator |
| Buffalo | 8.75% | Buffalo Sales Tax Calculator |
| Rochester | 8% | Rochester Sales Tax Calculator |
Reference: Publication 718 (effective March 1, 2025).
New York Clothing Exemption
Clothing and footwear under $110 per item or pair are exempt from the New York State 4% sales tax. Local sales tax treatment depends on whether your county or city has elected to provide the exemption. Items at or above $110 are generally taxable. Check the NY DTF clothing and footwear exemption bulletin (TB-ST-122) for current thresholds and rules.
How to Find Your Exact New York Sales Tax Rate
Combined rates vary by county and city. Use the calculator above with your known local rates, or look up your rate by address on the NY DTF Jurisdiction/Rate Lookup By Address tool. For NYC: New York City Sales Tax Calculator, or browse New York tax calculators.