Sales Tax Calculator

New York City
Sales Tax Calculator

Calculate NYC sales tax instantly for all five boroughs. The same rate applies to Manhattan, Brooklyn, Queens, The Bronx, and Staten Island.

NYC Combined Rate
8.875%
$

About New York Sales Tax

State rate: 4.000%
Local rate in Bronx, Kings, New York, Queens, Richmond County: 4.875%
Combined rate in New York City: 8.875%
NYC Rate
8.875%
State Tax
4.000%
City Tax
4.500%
MCTD Tax
0.375%

NYC Sales Tax Rate by Borough

All five boroughs of New York City have the same sales tax rate of 8.875%. This includes 4% state tax, 4.5% NYC local tax, and 0.375% MCTD tax.

Borough County Population Sales Tax Rate
Manhattan New York 1,694,251 8.875%
Brooklyn Kings 2,736,074 8.875%
Queens Queens 2,405,464 8.875%
The Bronx Bronx 1,472,654 8.875%
Staten Island Richmond 495,747 8.875%

Note: The rate is uniform across all NYC boroughs. The MCTD tax applies to all five boroughs plus surrounding counties.

How to Calculate Sales Tax in NYC

Sales Tax Calculation
New York City
Example: Manhattan Purchase
1
Determine the purchase price
Purchase price (before tax) $500.00
2
Multiply by the tax rate
$500.00 × 8.875% (0.08875)
Sales tax $44.38
3
Add to the original price
$500.00 + $44.38
TOTAL AMOUNT DUE $544.38
Thank you for your purchase

Reverse Calculation

Know the total? Divide by 1.08875 to find the pre-tax price. Example: $108.88 ÷ 1.08875 = $100.00

What's Taxed?

Taxable: Most items, clothing over $110
Exempt: Groceries, clothing under $110

Understanding NYC Sales Tax Components

State Tax: 4%

The New York State sales tax rate is 4%, which applies throughout the entire state.

NYC Tax: 4.5%

New York City adds a 4.5% local sales tax that applies to all five boroughs.

MCTD: 0.375%

The Metropolitan Commuter Transportation District tax funds the MTA transit system.

Total Combined Rate: 4% + 4.5% + 0.375% = 8.875%. This rate is the same across Manhattan, Brooklyn, Queens, The Bronx, and Staten Island.

NYC vs. Other New York Cities

See how NYC's sales tax compares to other major cities in New York State

City County Population Sales Tax Rate
New York City ⭐ All 5 Boroughs 8,804,190 8.875%
Buffalo Erie 278,349 8.750%
Yonkers Westchester 211,569 8.500%
Rochester Monroe 211,328 8.000%
Albany Albany 99,224 8.000%
New Rochelle Westchester 79,726 8.000%
Mount Vernon Westchester 73,893 8.000%
Schenectady Schenectady 67,047 8.000%
Utica Oneida 65,283 8.750%
White Plains Westchester 59,559 8.000%
Troy Rensselaer 51,401 8.000%

NYC vs. Neighboring Areas

Compare NYC's sales tax to nearby New Jersey and Connecticut

New York City
8.875%
State 4% + City 4.5% + MCTD 0.375%
Uniform across all 5 boroughs
New Jersey
No local tax (uniform)
6.625%
Connecticut
Uniform statewide rate
6.350%

NYC's 8.875% rate is higher than neighboring NJ (6.625%) and CT (6.35%). The MCTD tax is unique to NYC and surrounding counties.

NYC vs. Other Major US Cities

How does NYC's 8.875% rate compare to other large cities?

City State Sales Tax Rate Comparison
Tuscaloosa Alabama 11.00% +2.125%
Seattle Washington 10.35% +1.475%
Chicago Illinois 10.25% +1.375%
Los Angeles California 9.50% +0.625%
New York City ⭐ New York 8.875% Baseline
Phoenix Arizona 8.60% -0.275%
Houston Texas 8.25% -0.625%
Boston Massachusetts 6.25% -2.625%

Key Insight: NYC's 8.875% rate is moderate among major US cities. While significantly lower than Chicago (10.25%) and Seattle (10.35%), it's notably higher than Boston (6.25%) and Houston (8.25%). The clothing exemption for items under $110 provides additional savings not available in high-tax cities.

Iconic NYC Shopping Districts

All locations in NYC have the same 8.875% sales tax rate

Fifth Avenue, Manhattan

World-famous luxury shopping corridor from Midtown to Central Park. Home to flagship stores like Tiffany & Co., Bergdorf Goodman, Saks Fifth Avenue, and Apple Fifth Avenue. All purchases subject to 8.875% tax.

Tax on $1,000 purchase: $88.75 • Clothing under $110: Tax exempt

SoHo, Manhattan

Trendy downtown neighborhood known for cast-iron architecture, art galleries, and boutique shopping. Popular with fashion-forward shoppers seeking designer and indie brands. Same 8.875% rate throughout SoHo.

Tax on $500 purchase: $44.38 • Clothing under $110: Tax exempt

Times Square Area

Major tourist destination with mega-stores, entertainment retailers, and souvenir shops. High foot traffic from Broadway theaters and attractions. Tourist purchases are fully taxable at 8.875% (no VAT refunds available).

Tax on $200 purchase: $17.75 • Note: No tourist tax exemptions

Williamsburg, Brooklyn

Hip Brooklyn neighborhood with vintage shops, artisan boutiques, and local designers. Bedford Avenue serves as the main shopping corridor. Same 8.875% rate applies across all Brooklyn neighborhoods.

Tax on $150 purchase: $13.31 • Brooklyn rate: Same as Manhattan

Shopping Tip: Take advantage of NYC's clothing tax exemption for items under $110. Buying multiple items under $110 each can provide significant savings compared to cities like Chicago where all clothing is taxed. New Jersey (6.625%) has no clothing tax at any price point.

NYC Sales Tax Rate History

September 2009 - Present
8.875%

Current rate: 4% state + 4.5% NYC + 0.375% MCTD. This rate has remained stable for over 15 years, making it one of the longest-unchanged rates among major US cities. The MCTD tax was introduced to fund MTA capital improvements.

August 2005 - August 2009
8.375%

Rate before MCTD increase: 4% state + 4.375% NYC. The city reduced its portion from 4.5% to 4.375% during this period, but the state later added the MCTD surcharge for transit funding.

Pre-2005
8.25% - 8.625%

NYC's sales tax fluctuated in the 8-8.5% range throughout the 1990s and early 2000s. The city periodically adjusted rates to address budget deficits and infrastructure needs. The state portion remained relatively stable at 4%.

Future Outlook: No rate changes are currently proposed for NYC. The 8.875% rate has proven stable since 2009, with the city relying on other revenue sources rather than sales tax increases. Any changes would require approval from the New York State Legislature.

Sales Tax on Vehicles in NYC

How NYC's 8.875% rate affects car purchases and leases

Vehicle Tax Examples

$30,000 New Car
$2,662.50 tax
Total: $32,662.50
$50,000 Luxury Vehicle
$4,437.50 tax
Total: $54,437.50
$15,000 Used Car
$1,331.25 tax
Total: $16,331.25

Savings vs. Chicago: NYC residents save $412.50 on a $30,000 car compared to Chicago (10.25% rate).

Important NYC Vehicle Tax Info

Private Party Sales: You must pay sales tax when registering a vehicle purchased from a private seller with the NY DMV. Tax is based on the purchase price or the DMV's vehicle value, whichever is higher.
Trade-In Credit: New York allows you to subtract your trade-in value from the purchase price before calculating sales tax. Trading in a $10,000 car when buying a $30,000 car means you only pay tax on $20,000 ($1,775 instead of $2,662.50).
Out-of-State Purchases: If you buy a vehicle outside NYC but register it with a NYC address, you owe NYC's 8.875% rate. You'll receive credit for sales tax paid in the other state (up to the NY rate).
Vehicle Leases: Leases are subject to 8.875% tax on each monthly payment. For a $500/month lease, you pay $44.38 in sales tax per month ($532.56 annually).
Electric Vehicle Incentives: While sales tax still applies, NY offers EV rebates through the Drive Clean Rebate program (up to $2,000), which can offset some of the tax burden.

Cross-Border Shopping: Some NYC residents purchase vehicles in New Jersey (6.625% tax) to save approximately $675 on a $30,000 car. However, you must pay the difference when registering in NY, making the savings minimal. Delaware (no sales tax) requires proof of Delaware registration, so NYC residents cannot avoid NY tax this way.

Got Questions?

Frequently Asked Questions

Sales Tax in Popular NYC Shopping Areas

Whether you're shopping on Fifth Avenue, in SoHo, at Times Square, or in Brooklyn, the sales tax rate is 8.875% throughout all of New York City.

Manhattan Shopping Districts

  • Fifth Avenue, Midtown - 8.875%
  • SoHo, Lower Manhattan - 8.875%
  • Times Square area - 8.875%
  • Upper East Side - 8.875%

Other Boroughs

  • Brooklyn (all areas) - 8.875%
  • Queens (all areas) - 8.875%
  • The Bronx (all areas) - 8.875%
  • Staten Island (all areas) - 8.875%

Related Calculators & Resources

Disclaimer: This calculator provides estimates based on current New York City sales tax rates as of January 2025. Tax rates are subject to change by state and local legislation. For official tax rates and specific guidance on your situation, please consult the New York State Department of Taxation and Finance or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice. Always verify current rates before making large purchases or business decisions.

Sources: New York State Department of Taxation and Finance, NYC Department of Finance, MTA

Last updated: October 13, 2025