New York Sales Tax Calculator
Work out the sales tax on any purchase in New York. The state rate is 4.00%, and the average combined state and local rate is 8.54%.
Results update as you type. Estimates only — not tax advice. Wrong rate for New York? Tell us and we will correct it.
New York sales tax rates
| Measure | Rate |
|---|---|
| Statewide base rate | 4.00% |
| Average combined state + local rate | 8.54% |
| Range across the state | 4.00% – 8.875% |
Sales tax in major New York cities
| City | Combined rate |
|---|---|
| New York City | 8.875% |
| Buffalo | 8.75% |
| Albany | 8.00% |
| Rochester | 8.00% |
Representative rates. Local districts change them, so confirm the exact figure with the state revenue department or your city before relying on it.
What is taxed in New York?
| Category | Treatment |
|---|---|
| Groceries | Exempt |
| Clothing | Exempt under $110 per item |
| Prescription drugs | Exempt |
What makes New York different
New York is the clearest example of why the state rate alone is misleading. The state rate is only 4%, but the average combined rate is 8.54% — local rates more than double it.
New York City stacks the 4% state rate with a 4.875% local rate (which includes a 0.375% Metropolitan Commuter Transportation District surcharge) for a combined 8.875%, among the highest in the country.
Clothing and footwear costing under $110 per item are exempt from the state's 4% portion, but localities may still charge their own tax on them. Once an item costs $110 or more, the full rate applies.
Groceries and prescription drugs are exempt.
Frequently asked questions
What is the sales tax rate in New York?
The statewide base rate is 4.00%. Adding local taxes, the population-weighted average combined rate is 8.54%. What you actually pay depends on the district, and runs from about 4.00% – 8.875% across the state.
Is there sales tax on groceries in New York?
No. Groceries are exempt from sales tax in New York.
Does New York charge sales tax on clothing?
Only below a threshold. In New York, clothing are exempt under $110 per item.
How do I calculate sales tax in New York?
Multiply the price by the total rate that applies where you are buying. For example, a $100 purchase at a combined rate of 8.54% comes to $108.54. Use the state average if you are estimating, and the exact local rate if the amount matters.
Which city in New York has the highest sales tax?
Of the cities shown above, New York City is the highest at 8.875%, and Rochester the lowest at 8.00%. City rates change as local districts vote in new levies, so confirm before relying on any single figure.
Rate data: Tax Foundation, "State and Local Sales Tax Rates" (data as of January 1, 2026), and Wikipedia, "Sales taxes in the United States". Data as of January 2026. This page is general information, not tax advice.
Other states
- California7.25% state · 8.99% combined
- Texas6.25% state · 8.20% combined
- Florida6.00% state · 6.98% combined
- Pennsylvania6.00% state · 6.34% combined
- Illinois6.25% state · 8.96% combined
- Ohio5.75% state · 7.29% combined
- Georgia4.00% state · 7.49% combined
- North Carolina4.75% state · 7.00% combined
- Michigan6.00% state · 6.00% combined