New York Sales Tax Calculator
Calculate sales tax on purchases in New York with accurate 2025 state and local tax rates including the 4.00% state rate.
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What is New York Sales Tax?
New York sales tax is a consumption tax imposed on retail sales of tangible personal property and certain services. With a state rate of 4.00%, New York has one of the lowest state sales tax rates in the country. However, when combined with local taxes that average 4.54%, the total rate reaches 8.54% statewide.
The New York State Department of Taxation and Finance administers the sales tax system. New York City has notably high local rates at 8.875%, which includes a Metropolitan Commuter Transportation District (MCTD) surcharge of 0.375% that applies to 12 counties in the downstate area.
Compare New York's rates with other states using our State Sales Tax Calculator, or plan your complete tax strategy with our Federal Income Tax Calculator.
How New York Sales Tax Works
State Component (4.00%): This is New York's base sales tax rate that applies uniformly across all jurisdictions in the state. It's one of the lowest state rates nationwide.
Local Component (varies): Counties and cities can impose additional sales taxes. The statewide average is 4.54%, but rates vary significantly. New York City adds 4.50%, and some upstate counties add 3% to 4%.
MCTD Surcharge (0.375%): The 12 counties in the Metropolitan Commuter Transportation District pay an additional 0.375% to support the MTA. This includes all of NYC, Long Island, and surrounding counties.
Combined Rate: The total sales tax rate is the sum of state, local, and MCTD (if applicable) rates. New York City's 8.875% rate is among the highest in the state.
Key New York Sales Tax Concepts
Clothing Exemption
New York exempts clothing and footwear items under $110 from state sales tax. Items priced at $110 or more are fully taxable. This partial exemption helps reduce the tax burden on everyday clothing purchases.
NYC High Local Rates
New York City has one of the highest combined sales tax rates in the state at 8.875%. This includes the 4.00% state rate, 4.50% NYC rate, and 0.375% MCTD surcharge, making it significantly higher than many upstate locations.
MCTD Region
The Metropolitan Commuter Transportation District includes 12 counties (NYC's 5 boroughs, Nassau, Suffolk, Westchester, Rockland, Orange, Putnam, and Dutchess) that pay an additional 0.375% surcharge for MTA funding.
Exemptions
Beyond groceries and prescription drugs, New York exempts certain items like newspapers, magazines under certain conditions, and medical equipment. Prepared foods and restaurant meals are taxable.
How to Use This Calculator
- Enter Purchase Amount: Input the pre-tax price of your purchase in dollars.
- Select Local Tax Option: Choose "Average" for the statewide average (4.54%), "NYC" for New York City's rate (4.875% including MCTD), "State Only" for just the 4.00% state rate, or "Custom" to enter your specific local rate.
- Custom Local Rate (Optional): If you select "Custom," enter your specific local tax rate including any MCTD surcharge. Check your county website for the exact rate.
- Calculate: Click "Calculate" to see your total amount including all taxes, with a detailed breakdown.
- Review Results: View the state tax, local tax, total tax rate, and final amount you'll pay.
Benefits of Using This Calculator
- Accurate Pricing: Know the exact total cost including sales tax before making purchases in New York.
- Location Comparison: Compare costs between NYC and upstate locations by adjusting local tax rates.
- Budget Planning: Factor in high NYC sales tax rates when planning purchases or relocating to New York.
- Business Compliance: Retailers can verify their tax calculations across different counties and the MCTD region.
- Clothing Planning: Account for the $110 clothing exemption threshold when shopping for apparel.
- Instant Results: Get immediate calculations without manual math or spreadsheets.
Factors Affecting New York Sales Tax
- Location: Your county and city determine the local tax component, with NYC at 8.875% being significantly higher than many upstate areas.
- MCTD Region: If you're in one of the 12 MCTD counties, you pay an additional 0.375% surcharge for public transportation.
- Product Type: Clothing under $110 is exempt, while groceries and prescription drugs are always exempt. Most other goods are taxable.
- County Rates: Different counties have different local rates, ranging from around 3% to over 4.5%, creating significant variation across the state.
- Online Purchases: Remote sellers must collect New York sales tax based on the delivery address, including local and MCTD rates.
- Services: Many services in New York are subject to sales tax, including certain repair services, information services, and entertainment.
Frequently Asked Questions
What is the New York state sales tax rate in 2025?
New York has a state sales tax rate of 4.00% as of 2025. This is among the lowest state rates in the country, but local taxes can significantly increase the total rate.
What is the total sales tax rate in New York?
The total sales tax rate in New York varies significantly by location. With the 4.00% state rate plus an average 4.54% local tax, the average combined rate is 8.54%. New York City has a combined rate of 8.875%.
What is the sales tax rate in New York City?
New York City has a combined sales tax rate of 8.875%, which includes the 4.00% state rate, 4.50% NYC rate, and 0.375% Metropolitan Commuter Transportation District (MCTD) surcharge.
Does New York charge sales tax on clothing?
Clothing and footwear items under $110 are exempt from New York state sales tax. However, items $110 and over are fully taxable. Some localities may have different exemption thresholds.
Does New York charge sales tax on groceries?
No, New York does not charge state sales tax on most groceries. Food products for home consumption are exempt. However, prepared foods, restaurant meals, candy, and soft drinks are taxable.
What is the MCTD surcharge in New York?
The Metropolitan Commuter Transportation District (MCTD) surcharge is an additional 0.375% sales tax imposed in the 12 counties served by the MTA, including New York City, Long Island, and some surrounding counties.