New York Sales Tax Rate
Combined rates are higher in New York City (about 8.875%), Long Island and Westchester.
New York · Sales tax rate
8.54%
Combined state + average local sales tax rate
Effective 2026 · Source: Tax Foundation · Verified 2026-09-01
Rate comparison
New York is 1.90% above the national average combined rate of 6.64%.
Rate breakdown — New York
| Component | Set by | Rate |
|---|---|---|
| State rate | New York legislature | 4.00% |
| Average local rate | Cities, counties, special districts | 4.54% |
| Combined rate | — | 8.54% |
Rates apply to general merchandise. Groceries, prescription drugs and some services may be exempt or taxed differently.
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How sales tax works in New York
Sales tax is charged on most retail purchases. The rate you actually pay is the 4.00% state rate plus whatever your city and county add — the combined figure of 8.54% above is a state-wide average, so two addresses in New York can pay different amounts. Groceries, prescription drugs and some other categories are often taxed at a lower rate or exempt.
Note: Combined rates are higher in New York City (about 8.875%), Long Island and Westchester.
For online orders shipped to New York, the seller generally collects the buyer's local rate (destination sourcing) if they exceed the state's economic-nexus threshold. See how US sales tax works and sales tax vs use tax.
Source: Tax Foundation, "State and Local Sales Tax Rates, 2026". Verify your exact jurisdiction with the New York Department of Revenue. See also the New York minimum wage.
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Frequently asked questions
What is the sales tax rate in New York?
Is New York's sales tax high or low?
How much sales tax on a $100 purchase in New York?
Does this include local (city and county) taxes?
Does New York tax groceries or clothing?
Last reviewed: September 2026. Figures and formulas are checked against their published sources; see the site's data notes.