New York City Sales Tax Calculator 2026
NYC's combined sales tax rate in 2026 is 8.875%: 4% New York state, 4.5% New York City, and 0.375% Metropolitan Commuter Transportation District (MCTD) surcharge. Use the calculator above for an instant tax and total on any purchase.
What is the Sales Tax Rate in New York City?
In 2026, the combined sales tax rate in New York City (all five boroughs) is 8.875%:
- New York state sales tax: 4%
- New York City local tax: 4.5%
- MCTD (Metropolitan Commuter Transportation District) surcharge: 0.375%
- Total combined rate: 8.875%
Quick Example (NYC Sales Tax)
Example: a $100 taxable purchase in NYC at 8.875% results in about $8.88 in sales tax and a total of $108.88.
Note: we round to the nearest cent; your checkout rounding can vary slightly by retailer.
Is NYC Sales Tax High?
NYC's 8.875% combined rate is among the higher rates in the U.S. but is lower than some cities (e.g. Chicago over 10%, parts of California over 9.5%). New York exempts clothing and footwear under $110 per item, which can reduce effective tax on apparel.
Exemptions and Special Rules in New York
- Clothing and footwear under $110 per item: exempt from New York State’s 4% tax; local treatment depends on whether the locality elected the exemption.
- Groceries: most unprepared food for home consumption is exempt.
- Prescription drugs: generally tax-exempt.
For official rules, see the NY Department of Taxation and Finance — Find sales tax rates and the clothing and footwear exemption bulletin (TB-ST-122). More tools: New York Sales Tax Calculator, New York tax calculators.