New York City's 8.875% sales tax applies to most things you buy, but not everything. Clothing under $110, groceries and medicine are exempt, while hotels and Manhattan parking cost much more than the standard rate. Enter an amount above to add tax, or switch to "Total including tax" to work out the price before tax.
NYC sales tax rates by purchase (2026)
| Purchase | Rate | Tax on $100 |
|---|---|---|
| Most goods, electronics, furniture | 8.875% | $8.88 |
| Restaurant meals, takeout, delivery | 8.875% | $8.88 |
| Clothing and shoes under $110 per item | 0% | $0 |
| Clothing and shoes $110 or more per item | 8.875% | $8.88 |
| Groceries (food to prepare at home) | 0% | $0 |
| Prescription and over-the-counter medicine | 0% | $0 |
| Hotel room | ≈14.75% + per-night fees | $14.75 + fees |
| Parking garage, Manhattan | 18.375% | $18.38 |
| Parking garage, other boroughs | 10.375% | $10.38 |
How the 8.875% breaks down
- 4% New York State sales tax
- 4.5% New York City sales tax
- 0.375% Metropolitan Commuter Transportation District (MCTD) surcharge, which funds the MTA
Outside the city, nearby counties charge a little less: about 8.375% in most of Westchester and 8.625% on Long Island. On a $1,000 purchase that saves roughly $2.50 to $5.
Common NYC price examples
| Item | Price | Tax | You pay |
|---|---|---|---|
| Dinner for two | $120.00 | $10.65 | $130.65 + tip |
| Jeans | $89.00 | $0.00 | $89.00 |
| Winter coat | $250.00 | $22.19 | $272.19 |
| Laptop | $1,200.00 | $106.50 | $1,306.50 |
| Hotel, 3 nights at $300 | $900.00 | ≈$133 + fees | ≈$1,037–$1,043 |
Hotel tax in NYC
A hotel room carries the 8.875% sales tax plus a 5.875% NYC hotel room occupancy tax, so roughly 14.75% of the room rate. On top of that, there are flat per-room, per-night fees. Published guides describe these fees differently (from about $1.50 to $3.50 per night), so the calculator uses $3.50 as an upper estimate. Stays of 180 consecutive days or more are generally exempt from the occupancy tax.
Tips to pay less sales tax in NYC
- Buy separate clothing items rather than sets priced as one item over $110.
- Manhattan residents who park their own car in a garage can apply for the parking tax exemption and save 8%.
- For large purchases delivered outside the city, sales tax is generally based on the delivery address.
Budgeting a trip or a move? Try the airport to Manhattan calculator, the cost of living calculator and McDonald's prices in NYC.
Frequently asked questions
What is the sales tax in NYC in 2026?
8.875%, made up of 4% New York State sales tax, 4.5% New York City sales tax and a 0.375% Metropolitan Commuter Transportation District surcharge.
Is clothing taxed in NYC?
Clothing and footwear priced under $110 per item are exempt from both New York State and New York City sales tax. Items of $110 or more are taxed at the full 8.875%.
How much is hotel tax in NYC?
Hotel rooms in NYC pay the 8.875% sales tax plus the city's 5.875% hotel room occupancy tax, about 14.75% combined, plus per-night unit fees. Sources describe those fees differently, so expect roughly $1.50 to $3.50 per room-night.
Is food taxed in NYC?
Groceries bought to prepare at home are generally exempt. Restaurant meals, takeout, prepared food, candy and soft drinks are taxed at 8.875%.
How do I remove sales tax from a total in NYC?
Divide the total by 1.08875. For example, $108.88 ÷ 1.08875 = $100.00 before tax, so the tax was $8.88. The calculator does this automatically when you choose "Total including tax".
Why is parking tax so high in Manhattan?
Manhattan parking garages charge 18.375%: 4% state sales tax, the 0.375% MCTD surcharge, a 6% city parking tax and an 8% Manhattan surcharge. In the other boroughs it is 10.375%. Manhattan residents who park their own car can apply to the Department of Finance for an exemption from the 8% surcharge.
Sources & methodology
Prices are compiled from published provider price lists, government fee schedules and quotes, then adjusted for 2026. See how we price.