What is the combined New York City sales tax rate?

8.875%, made up of the 4% New York State rate, the 4.5% New York City local rate, and a 0.375% Metropolitan Commuter Transportation District surcharge. It applies to most goods and prepared meals in the five boroughs.

Why is clothing sometimes tax-free?

Clothing and footwear priced under $110 per item are exempt from both the New York State and New York City portions, so they are taxed at 0% in NYC. At $110 or more per item, the full 8.875% applies.

Why does quantity matter?

The clothing exemption is per item, not per receipt. The tool divides the total by quantity to find the per-item price, then applies the under-$110 rule. Five $40 shirts are each under $110, so all are exempt.

Are groceries and medicine taxed?

Unprepared grocery food and prescription drugs are exempt from New York sales tax, so the tool shows 0% for them. Prepared restaurant meals, however, are taxed at the full 8.875%.

New York City Combined Sales Tax Calculator

Get New York City sales tax exactly right

Sales tax in New York City is not a single flat number, and several common purchases are partly or fully exempt. This calculator applies the current 8.875% combined rate and the city-specific exemption rules so you can see the precise tax and total on any purchase.

How it works

The combined New York City rate is the sum of three components:

4.000%   New York State
4.500%   New York City local
0.375%   MCTD surcharge
--------
8.875%   combined

The tool then applies item-type rules. Clothing and footwear under $110 per item are exempt from both the state and city portions, so they are taxed at 0% in NYC; at $110 or more per item the full 8.875% applies. Unprepared grocery food and prescription drugs are exempt. Everything else, including prepared restaurant meals, is taxed at the full rate.

Because the clothing exemption is per item, the tool divides your total by the quantity to find the per-item price before deciding.

Tips and notes

Use the quantity field whenever you buy several units of clothing, so the per-item threshold is judged correctly. The effective rate shown will be either 8.875% or 0% depending on the item type and price. This tool covers state and local sales tax only; it does not handle special excise taxes such as those on hotel occupancy or parking.