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Verified April 2026

New York Sales Tax Rate 2026: State and Local Guide

Review New York state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.

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Combined Rate

8.500%

Current combined sales tax rate shown for this page.

State Portion

4.000%

Base state sales tax component in the rate breakdown.

Local Portion

0.000%

County, city, and special district tax combined.

Focus

Rate, filing, nexus, and official links

New York department of revenue resources and lookup references.

State Rate

4.000%

Base state sales tax rate.

Average Combined

4.50%

Average combined state and local rate.

Maximum Local

4.90%

Highest combined local rate shown in current guidance.

County Pages

60

County-level sales tax pages in the current location index.

Official Links

6

Forms, filing tools, lookup pages, and research links.

Source: New York Department of Revenue and imported official state files. Last updated April 2026.

State Rate Breakdown

New York state and local sales tax benchmark

Rate Components

State, county, city, and special district sales tax breakdown

Combined 8.500%
Component Rate
New York State Sales Tax 4.000%
Combined Sales Tax Rate 8.500%
Tax on a $100 purchase at this rate: $8.50

Average Local Rate

4.50%

Average local

Highest Local Rate

4.90%

Highest local

Nexus Threshold

$500,000

Registration trigger

County Directory

Browse New York sales tax rates by county

Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.

Albany

8.000%

State 4.000% plus local add-ons.

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Allegany

8.500%

State 4.000% plus local add-ons.

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Bronx

8.900%

State 4.000% plus local add-ons.

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Broome

8.000%

State 4.000% plus local add-ons.

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Cayuga

8.000%

State 4.000% plus local add-ons.

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Chautauqua

8.000%

State 4.000% plus local add-ons.

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Chemung

8.000%

State 4.000% plus local add-ons.

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Chenango

8.000%

State 4.000% plus local add-ons.

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Columbia

8.000%

State 4.000% plus local add-ons.

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Cortland

8.000%

State 4.000% plus local add-ons.

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Delaware

8.000%

State 4.000% plus local add-ons.

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Dutchess

8.200%

State 4.000% plus local add-ons.

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Erie

8.800%

State 4.000% plus local add-ons.

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Essex

8.000%

State 4.000% plus local add-ons.

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Franklin

8.000%

State 4.000% plus local add-ons.

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Fulton

8.100%

State 4.000% plus local add-ons.

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Genesee

8.100%

State 4.000% plus local add-ons.

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Greene

8.000%

State 4.000% plus local add-ons.

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Hamilton

8.000%

State 4.000% plus local add-ons.

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Herkimer

8.400%

State 4.000% plus local add-ons.

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Jefferson

8.000%

State 4.000% plus local add-ons.

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Kings

N/A

Open county details.

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Lewis

8.100%

State 4.000% plus local add-ons.

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Livingston

8.100%

State 4.000% plus local add-ons.

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Madison

9.400%

State 4.000% plus local add-ons.

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Monroe

8.000%

State 4.000% plus local add-ons.

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Montgomery

8.000%

State 4.000% plus local add-ons.

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Nassau

8.600%

State 4.000% plus local add-ons.

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New York

8.900%

State 4.000% plus local add-ons.

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Niagara

8.000%

State 4.000% plus local add-ons.

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Oneida

10.300%

State 4.000% plus local add-ons.

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Onondaga

8.000%

State 4.000% plus local add-ons.

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Ontario

7.800%

State 4.000% plus local add-ons.

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Orange

8.100%

State 4.000% plus local add-ons.

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Orleans

8.000%

State 4.000% plus local add-ons.

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Oswego

8.000%

State 4.000% plus local add-ons.

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Otsego

8.000%

State 4.000% plus local add-ons.

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Putnam

8.400%

State 4.000% plus local add-ons.

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Queens

8.900%

State 4.000% plus local add-ons.

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Rensselaer

8.000%

State 4.000% plus local add-ons.

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Richmond

N/A

Open county details.

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Rockland

8.400%

State 4.000% plus local add-ons.

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Saratoga

7.200%

State 4.000% plus local add-ons.

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Schenectady

8.000%

State 4.000% plus local add-ons.

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Schoharie

8.000%

State 4.000% plus local add-ons.

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Schuyler

8.000%

State 4.000% plus local add-ons.

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Seneca

8.000%

State 4.000% plus local add-ons.

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St. Lawrence

8.000%

State 4.000% plus local add-ons.

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Steuben

8.000%

State 4.000% plus local add-ons.

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Suffolk

8.800%

State 4.000% plus local add-ons.

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Sullivan

8.000%

State 4.000% plus local add-ons.

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Tioga

8.000%

State 4.000% plus local add-ons.

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Tompkins

8.000%

State 4.000% plus local add-ons.

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Ulster

8.000%

State 4.000% plus local add-ons.

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Warren

7.100%

State 4.000% plus local add-ons.

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Washington

7.200%

State 4.000% plus local add-ons.

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Wayne

8.000%

State 4.000% plus local add-ons.

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Westchester

8.400%

State 4.000% plus local add-ons.

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Wyoming

8.100%

State 4.000% plus local add-ons.

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Yates

8.000%

State 4.000% plus local add-ons.

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Official State Resources

New York sales tax forms, e-file, lookup, and agency links

Sales Tax Holidays

New York tax holiday calendar and eligible items

2025

No Sales Tax Holiday in 2025

No Sales Tax Holiday in 2025

FAQ

New York sales tax questions

1

What is the New York state sales tax rate?

The current state-level rate shown in our tax rate table is 4.000%. Local county, city, and special district taxes can push the combined rate higher.

2

How many official sales tax resources are available for New York?

We currently surface 6 imported official resource links for New York, including forms, agency research links, e-file portals, registration links, and lookup tools.

3

Does New York have economic nexus rules?

Yes. The current state guideline shows a sales threshold of $500,000 before many remote sellers need to register and collect tax.

4

Where can I find holidays, forms, and taxability updates for New York?

This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.