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New York State Sales Tax Guide
New York sales & use tax

Rates by county, city and district

Four percent state, plus a local rate, plus ⅜ of a point in the commuter district — charged at the rate where delivery happens, not where you are.

Reviewed against published state sources on August 21, 2026. Rules and figures change — always confirm with the agency before acting.

How a New York rate is built

Three components stack:

  • The state rate of 4%, which applies everywhere.
  • A local rate imposed by the county, or by a city that imposes separately.
  • An additional ⅜% (0.375%) in the Metropolitan Commuter Transportation District.

The MCTD comprises New York City — the Bronx, Kings, New York, Queens and Richmond counties — plus Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester.

Which rate applies

New York is destination-based. The Department's guidance is that the point of delivery, or the point at which possession transfers from vendor to purchaser, determines the rate to be collected — not where the seller is located.

Combined rate calculator

Applies the published jurisdiction rate to an amount you enter. Arithmetic only — it does not decide whether a sale is taxable, exempt, or subject to one of the additional taxes listed further down.

Rates are from Publication 718, effective March 1, 2025 and still the current edition as of August 2026. For an address-level answer, use the Department's Jurisdiction/Rate Lookup by Address, linked below.

Rates by jurisdiction

From Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, edition 2/25, effective March 1, 2025. Jurisdictions marked MCTD include the ⅜% surcharge. The reporting code is the number used on the return schedules.

JurisdictionCountyCombined rateCode
New York State only (no local tax)—4%0021
Albany CountyAlbany8%0181
Allegany CountyAllegany8½%0221
Broome CountyBroome8%0321
Cattaraugus County (outside Olean & Salamanca)Cattaraugus8%0481
Olean (city)Cattaraugus8%0441
Salamanca (city)Cattaraugus8%0431
Cayuga County (outside Auburn)Cayuga8%0511
Auburn (city)Cayuga8%0561
Chautauqua CountyChautauqua8%0651
Chemung CountyChemung8%0711
Chenango County (outside Norwich)Chenango8%0861
Norwich (city)Chenango8%0831
Clinton CountyClinton8%0921
Columbia CountyColumbia8%1021
Cortland CountyCortland8%1131
Delaware CountyDelaware8%1221
Dutchess CountyDutchess8⅛% MCTD1311
Erie CountyErie8¾%1451
Essex CountyEssex8%1521
Franklin CountyFranklin8%1621
Fulton County (outside Gloversville & Johnstown)Fulton8%1791
Gloversville (city)Fulton8%1741
Johnstown (city)Fulton8%1751
Genesee CountyGenesee8%1811
Greene CountyGreene8%1911
Hamilton CountyHamilton8%2011
Herkimer CountyHerkimer8¼%2121
Jefferson CountyJefferson8%2221
Lewis CountyLewis8%2321
Livingston CountyLivingston8%2411
Madison County (outside the city of Oneida)Madison8%2511
Oneida (city, in Madison County)Madison8%2541
Monroe CountyMonroe8%2611
Montgomery CountyMontgomery8%2781
Nassau CountyNassau8⅝% MCTD2811
New York City (all five boroughs)Bronx, Kings, New York, Queens, Richmond8⅞% MCTD8081
Niagara CountyNiagara8%2911
Oneida County (outside Rome & Utica)Oneida8¾%3010
Rome (city)Oneida8¾%3015
Utica (city)Oneida8¾%3018
Onondaga CountyOnondaga8%3121
Ontario CountyOntario7½%3211
Orange CountyOrange8⅛% MCTD3321
Orleans CountyOrleans8%3481
Oswego County (outside the city of Oswego)Oswego8%3501
Oswego (city)Oswego8%3561
Otsego CountyOtsego8%3621
Putnam CountyPutnam8⅜% MCTD3731
Rensselaer CountyRensselaer8%3881
Rockland CountyRockland8⅜% MCTD3921
St. Lawrence County (outside Ogdensburg)St. Lawrence8%4091
Ogdensburg (city)St. Lawrence8%4012
Saratoga County (outside Saratoga Springs)Saratoga7%4111
Saratoga Springs (city)Saratoga7%4131
Schenectady CountySchenectady8%4241
Schoharie CountySchoharie8%4321
Schuyler CountySchuyler8%4411
Seneca CountySeneca8%4511
Steuben CountySteuben8%4691
Suffolk CountySuffolk8¾% MCTD4711
Sullivan CountySullivan8%4821
Tioga CountyTioga8%4921
Tompkins County (outside Ithaca)Tompkins8%5081
Ithaca (city)Tompkins8%5021
Ulster CountyUlster8%5111
Warren County (outside Glens Falls)Warren7%5281
Glens Falls (city)Warren7%5211
Washington CountyWashington7%5311
Wayne CountyWayne8%5421
Westchester County (outside the listed cities)Westchester8⅜% MCTD5581
Mount Vernon (city)Westchester8⅜% MCTD5521
New Rochelle (city)Westchester8⅜% MCTD6861
White Plains (city)Westchester8⅜% MCTD6513
Yonkers (city)Westchester8⅞% MCTD6511
Wyoming CountyWyoming8%5621
Yates CountyYates8%5721
Recent and pending changes

Suffolk County is the most recent change: notice ST-25-1 raised the local rate from 4¼% to 4⅜% effective March 1, 2025, taking the combined rate from 8⅝% to 8¾%. Residential energy sources and services were excluded from the increase.

No 2026-effective rate change appears on the Department's locality rate change notices page, and Publication 718 has not been reissued since the 2/25 edition. Because local rates can change on any quarterly boundary, check the notices page before relying on a rate for a new period.

Other statewide taxes and fees

Several charges sit alongside the general sales tax and are reported on their own return schedules.

ChargeRateWhere
Passenger car rentals6% special tax plus a 6% supplemental taxStatewide
Entertainment or information delivered by telecommunications5%Statewide
Vapor products20% supplemental taxStatewide, retail
Hotel and short-term rental units in New York City$1.50 per unit per dayNew York City
Paper carryout bagsBag reduction feeWhere the local option is in effect

Short-term rentals

Effective March 1, 2025, state and local sales and use tax applies to sales of short-term rental unit occupancy, along with a $1.50 per unit per day fee in New York City. Booking services must register as sales tax vendors and collect the tax. Operators must register too, unless they rent their own property for three days or fewer annually without a booking service, or a booking service handles all of their sales.

Common questions

What is the sales tax rate in New York City?
8⅞%, made up of the 4% New York State rate, the 4½% New York City rate and the ⅜% Metropolitan Commuter Transportation District surcharge.
Which counties are in the MCTD?
New York City — the Bronx, Kings, New York, Queens and Richmond counties — plus Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester.
Do I charge the rate where my business is or where the customer is?
New York is destination-based. The Department's guidance is that the point of delivery, or the point at which possession transfers to the purchaser, determines the rate.
What is the lowest sales tax rate in New York State?
7% in Saratoga County including the city of Saratoga Springs, in Warren County including Glens Falls, and in Washington County, per Publication 718.
Are short-term rentals taxable in New York?
Yes. Effective March 1, 2025, state and local sales and use tax applies to sales of short-term rental unit occupancy, plus a $1.50 per unit per day fee in New York City.

Sources

  1. Publication 718 (2/25), NYS Sales and Use Tax Rates by Jurisdiction, effective March 1, 2025 — https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf
  2. Rate publications index — https://www.tax.ny.gov/pubs_and_bulls/publications/sales/local_rates_current.htm
  3. TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm
  4. Notice ST-25-1, Suffolk County rate change — https://www.tax.ny.gov/forms/locality-notices/st-25-1.htm
  5. Sales tax on short-term rental unit occupancy — https://www.tax.ny.gov/pubs_and_bulls/publications/sales/short-term-rental.htm
  6. Jurisdiction/Rate Lookup by Address — https://www8.tax.ny.gov/JRLA/jrlaStart