NYC Sales Tax Calculator
Add or remove New York City’s 8.875% sales tax on any price, split it into its state, city, and MCTD parts, and see when clothing and shoes under $110 are tax-free.
The combined New York City rate of 8.875% applies (4.5% city + 4% state + 0.375% MCTD).
| Subtotal (Pre-Tax) | $100.00 |
| New York City Local Tax (4.5%) | $4.50 |
| New York State Tax (4%) | $4.00 |
| MCTD Commuter District Surcharge (0.375%) | $0.38 |
| Total Sales Tax | $8.88 |
| Grand Total | $108.88 |
New York City Sales Tax Rate
NYS Department of Taxation and Finance rates, checked September 27, 2026
- NYS Department of Taxation and Finance: Publication 718, Sales and Use Tax Rates by Jurisdiction(opens in a new tab) · Effective March 1, 2025
- NYS Department of Taxation and Finance: Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear(opens in a new tab) · Effective March 1, 2025
- NYS Department of Taxation and Finance: Clothing and Footwear Exemption (TB-ST-122)(opens in a new tab)
New York State publishes the combined rate for every county and city, and which of them exempt clothing.
| Part | Rate |
|---|---|
| New York State | 4% |
| New York City | 4.5% |
| Metropolitan Commuter Transportation District (MCTD) | 0.375% |
| Total | 8.875% |
The same rate applies in Manhattan, Brooklyn, Queens, the Bronx, and Staten Island. Elsewhere in New York State the 4% state rate is combined with a county or city rate, so the total differs by location.
How to Calculate NYC Sales Tax
Adding tax to a price and taking it off a total
- A $100 purchase: $8.88 tax, $108.88 total.
- A $250 receipt: $229.62 before tax, $20.38 of it is tax.
- Three shirts at $40 each: $0.00 tax, because each is under $110.
- A $150 coat: $13.31 tax, because it is $110 or more.
What Is Tax-Free: Clothing, Shoes, and Groceries
The exemptions that most often change a New York City receipt
Clothing and footwear under $110
Clothing and footwear sold for less than $110 per item or pair are exempt from all New York City sales tax, including the state and MCTD parts. The limit is per item, so a large receipt of cheaper items stays tax-free. Items at $110 or more are taxed on the full price.
Exempt examples: shirts, slacks, dresses, coats, hats, shoes, and sleepwear. Always taxed: jewelry, watches, costumes, rented formal wear, and sports equipment such as helmets and skates. Outside New York City, some counties, including Nassau and Westchester, still charge their local tax on clothing under $110.
Food
Most grocery food sold in the same form as a supermarket sells it is not taxed. Restaurant meals, food eaten on the premises, sandwiches, and heated food are taxed; the NYC restaurant tax and tip calculator adds the tax and tip to a dining bill.
NYC Sales Tax Questions
8.875% in all five boroughs: 4% New York State, 4.5% New York City, and 0.375% for the Metropolitan Commuter Transportation District.
Clothing and footwear under $110 per item or pair pay no sales tax in New York City, including the state and MCTD parts. An item at $110 or more is taxed at the full 8.875%.
Divide the total by 1.08875. For a $250 receipt, the price before tax is $229.62 and the tax is $20.38.
Most grocery food sold as it comes from the store is not taxed. Restaurant meals, food eaten on the premises, sandwiches, and heated food are taxed at 8.875%.