New York Sales Tax Rate (2026)

State Base Rate

4%

Local jurisdictions may add additional sales tax.

Last updated:

Source: New York State Department of Taxation and Finance

How Sales Tax Works in New York

New York imposes a statewide base sales tax rate of 4%. New York is a destination-based sales tax state, meaning the tax rate is determined by the buyer's delivery address.

County taxes: New York counties can levy additional sales tax on top of the state rate, and rates vary by county.

City taxes: Cities in New York may impose their own sales tax, adding further variability to combined rates.

Special district taxes: Special taxing districts (transit authorities, improvement districts, etc.) in New York can add additional taxes that apply within their boundaries.

Rates in New York are typically updated quarterly. Businesses should monitor rate changes regularly to maintain compliance.

Why Rates Vary by County in New York

The combined sales tax rate a customer pays in New York depends on the specific jurisdiction of the transaction. Local governments use sales tax revenue to fund essential services such as infrastructure, public safety, and education.

This means that two addresses within the same city may have different tax rates if they fall in different special taxing districts. ZIP codes are particularly unreliable for tax determination because a single ZIP code can span multiple counties or tax jurisdictions.

For businesses operating in New York, manually tracking these rate changes across every jurisdiction is impractical. An automated API solution ensures you always apply the correct rate at the point of sale, reducing compliance risk and audit exposure.

Example API Response

Query real-time sales tax rates programmatically. Here is an example response for New York County:

api-response
GETRequest
curl -H "Authorization: Bearer YOUR_API_KEY" \
  "https://salestaxapi.io/api/rates?state=NY&zip=10001"
200Response
{
  "state": "NY",
  "zip": "10001",
  "county": "New York County",
  "total_rate": 0.08875
}

Get real-time New York sales tax rates via API

Access accurate, jurisdiction-level tax rates for every address in New York. Updated daily from New York State Department of Taxation and Finance.

No credit card required · 14-day free trial

New York Sales Tax FAQ

What is the sales tax rate in New York?
New York has a state sales tax rate of 4%. With county and city taxes, the combined rate in New York City is 8.875%.
Does New York have local sales tax?
Yes. New York counties and cities impose additional sales taxes. New York City has its own 4.5% local rate plus a 0.375% Metropolitan Commuter Transportation District surcharge.
Is New York an origin or destination-based state?
New York is a destination-based sales tax state.
How often does New York update sales tax rates?
New York local rates can change quarterly. The Department of Taxation publishes updated rate tables.

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