New York sales tax rates (July 1, 2026)
| State rate | 4.00% |
|---|---|
| Average local rate | 4.54% (population-weighted; your address may differ) |
| Average combined rate | 8.54% |
| Rank among the 50 states and DC | 10 (tied with 1 other) of 51, where 1 is the highest combined rate |
The 4.00% state rate applies everywhere in New York; local rates vary by city, county and special district, which is why the calculator lets you switch between the statewide average and your own local rate. For deliveries, the rate at the delivery address usually applies.
Sales tax on common purchases in New York
| Purchase | State tax only (4.00%) | Tax at 8.54% | Total |
|---|---|---|---|
| $10 | $0.40 | $0.85 | $10.85 |
| $25 | $1.00 | $2.14 | $27.14 |
| $50 | $2.00 | $4.27 | $54.27 |
| $100 | $4.00 | $8.54 | $108.54 |
| $250 | $10.00 | $21.35 | $271.35 |
| $500 | $20.00 | $42.70 | $542.70 |
| $1,000 | $40.00 | $85.40 | $1,085.40 |
| $5,000 | $200.00 | $427.00 | $5,427.00 |
Worked example: a $250 purchase
Combined rate = 4.00% state + 4.54% average local = 8.54%
Sales tax = $250 × 0.0854 = $21.35 ($10.00 state, $11.35 local)
Total = $250 + $21.35 = $271.35
To back the tax out of a receipt total, divide by 1 plus the rate: $271.35 ÷ 1.0854 ≈ $250.00. The reverse sales tax calculator does this for any rate.
New York compared with nearby states
| State | State rate | Avg. local | Combined | Tax on $250 |
|---|---|---|---|---|
| New York | 4.00% | 4.54% | 8.54% | $21.35 |
| New Jersey | 6.63% | 0.00% | 6.63% | $16.56 |
| Pennsylvania | 6.00% | 0.34% | 6.34% | $15.85 |
| Connecticut | 6.35% | 0.00% | 6.35% | $15.88 |
| Massachusetts | 6.25% | 0.00% | 6.25% | $15.63 |
| Vermont | 6.00% | 0.43% | 6.43% | $16.08 |
Average combined rates are lower in Massachusetts, Pennsylvania, Connecticut, Vermont and New Jersey. Before shopping across the border, note that states with a sales tax also charge use tax on taxable goods bought elsewhere and brought home untaxed, and vehicles are taxed where they are registered.
What's taxed and what's exempt in New York
- Clothing and footwear under $110 an item are exempt from the 4% state sales tax; local tax applies unless the locality opted in. New York City's combined rate is 8.875%.
Frequently asked questions
What is the sales tax rate in New York in 2026?
The state rate is 4.00%. Cities, counties and districts add an average of 4.54%, for a combined average of 8.54% as of July 1, 2026.
How much is the sales tax on $100 in New York?
About $8.54 at the 8.54% average combined rate, for a total of $108.54. The 4.00% state share alone is $4.00.
How does New York's sales tax compare with other states?
New York ranks 10 (tied with 1 other) of 51 for combined state and average local sales tax, where 1 is the highest. Nearby, Massachusetts (6.25%), Pennsylvania (6.34%) and Connecticut (6.35%) are lower.
Do I pay New York sales tax on online orders?
Yes, in most cases. Larger online sellers and marketplaces collect New York sales tax based on the delivery address. If a seller doesn't, New York residents owe use tax at the same rate on taxable items, usually reported on the state income tax return.
What else should shoppers know about sales tax in New York?
Clothing and footwear under $110 an item are exempt from the 4% state sales tax; local tax applies unless the locality opted in. New York City's combined rate is 8.875%.
Rates are averages for planning — not tax advice. Source: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026). Local rates vary by address and can change during the year; the New York revenue department publishes the official rate for each location.