New York Sales Tax Rates by County and City
New York adds a county or city sales tax to its 4% state rate, so the rate depends on where the buyer takes delivery. This page lists the combined rate and the reporting code for each of the 57 counties outside New York City, for New York City's five boroughs and for the 18 cities that set their own rate, from the Tax Department's Publication 718 effective March 1, 2025.
New York sales tax rates by county, 2026
Combined state and local rates, alphabetical. The five New York City counties share the New York City rate. Where a county has cities with their own rate, the county row covers the rest of the county and the cities are in the next table. A rate marked MCTD includes the 0.375% Metropolitan Commuter Transportation District tax.
| County | Combined rate | Reporting code | Note |
|---|---|---|---|
| Albany | 8% | 0181 | |
| Allegany | 8.5% | 0221 | |
| Bronx | 8.875% | 8081 | MCTD; New York City rate |
| Broome | 8% | 0321 | |
| Cattaraugus | 8% | 0481 | Outside Olean, Salamanca |
| Cayuga | 8% | 0511 | Outside Auburn |
| Chautauqua | 8% | 0651 | |
| Chemung | 8% | 0711 | |
| Chenango | 8% | 0861 | Outside Norwich |
| Clinton | 8% | 0921 | |
| Columbia | 8% | 1021 | |
| Cortland | 8% | 1131 | |
| Delaware | 8% | 1221 | |
| Dutchess | 8.125% | 1311 | MCTD |
| Erie | 8.75% | 1451 | |
| Essex | 8% | 1521 | |
| Franklin | 8% | 1621 | |
| Fulton | 8% | 1791 | Outside Gloversville, Johnstown |
| Genesee | 8% | 1811 | |
| Greene | 8% | 1911 | |
| Hamilton | 8% | 2011 | |
| Herkimer | 8.25% | 2121 | |
| Jefferson | 8% | 2221 | |
| Kings (Brooklyn) | 8.875% | 8081 | MCTD; New York City rate |
| Lewis | 8% | 2321 | |
| Livingston | 8% | 2411 | |
| Madison | 8% | 2511 | Outside Oneida |
| Monroe | 8% | 2611 | |
| Montgomery | 8% | 2781 | |
| Nassau | 8.625% | 2811 | MCTD |
| New York (Manhattan) | 8.875% | 8081 | MCTD; New York City rate |
| Niagara | 8% | 2911 | |
| Oneida | 8.75% | 3010 | Outside Rome, Utica |
| Onondaga | 8% | 3121 | |
| Ontario | 7.5% | 3211 | |
| Orange | 8.125% | 3321 | MCTD |
| Orleans | 8% | 3481 | |
| Oswego | 8% | 3501 | Outside Oswego |
| Otsego | 8% | 3621 | |
| Putnam | 8.375% | 3731 | MCTD |
| Queens | 8.875% | 8081 | MCTD; New York City rate |
| Rensselaer | 8% | 3881 | |
| Richmond (Staten Island) | 8.875% | 8081 | MCTD; New York City rate |
| Rockland | 8.375% | 3921 | MCTD |
| Saratoga | 7% | 4111 | Outside Saratoga Springs |
| Schenectady | 8% | 4241 | |
| Schoharie | 8% | 4321 | |
| Schuyler | 8% | 4411 | |
| Seneca | 8% | 4511 | |
| St. Lawrence | 8% | 4091 | Outside Ogdensburg |
| Steuben | 8% | 4691 | |
| Suffolk | 8.75% | 4711 | MCTD |
| Sullivan | 8% | 4821 | |
| Tioga | 8% | 4921 | |
| Tompkins | 8% | 5081 | Outside Ithaca |
| Ulster | 8% | 5111 | |
| Warren | 7% | 5281 | Outside Glens Falls |
| Washington | 7% | 5311 | |
| Wayne | 8% | 5421 | |
| Westchester | 8.375% | 5581 | MCTD; Outside Mount Vernon, New Rochelle, White Plains, Yonkers |
| Wyoming | 8% | 5621 | |
| Yates | 8% | 5721 |
Cities with their own sales tax rate
Publication 718 lists these cities apart from their county ("County – except city"), each with its own reporting code. In Yonkers the combined rate differs from the rest of the county; in the others it is the same.
| City | County | Combined rate | Reporting code | Rest of county |
|---|---|---|---|---|
| Auburn | Cayuga | 8% | 0561 | 8% |
| Glens Falls | Warren | 7% | 5211 | 7% |
| Gloversville | Fulton | 8% | 1741 | 8% |
| Ithaca | Tompkins | 8% | 5021 | 8% |
| Johnstown | Fulton | 8% | 1751 | 8% |
| Mount Vernon (MCTD) | Westchester | 8.375% | 5521 | 8.375% |
| New Rochelle (MCTD) | Westchester | 8.375% | 6861 | 8.375% |
| Norwich | Chenango | 8% | 0831 | 8% |
| Ogdensburg | St. Lawrence | 8% | 4012 | 8% |
| Olean | Cattaraugus | 8% | 0441 | 8% |
| Oneida | Madison | 8% | 2541 | 8% |
| Oswego | Oswego | 8% | 3561 | 8% |
| Rome | Oneida | 8.75% | 3015 | 8.75% |
| Salamanca | Cattaraugus | 8% | 0431 | 8% |
| Saratoga Springs | Saratoga | 7% | 4131 | 7% |
| Utica | Oneida | 8.75% | 3018 | 8.75% |
| White Plains (MCTD) | Westchester | 8.375% | 6513 | 8.375% |
| Yonkers (MCTD) | Westchester | 8.875% | 6511 | 8.375% |
The MCTD tax and the state-only rate
Rates in New York City and in Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester counties include 0.375% imposed for the benefit of the Metropolitan Commuter Transportation District (marked with an asterisk in Publication 718).
Publication 718 also lists a "New York State only" rate of 4%, reporting code 0021.
Why there is no ZIP code table
The Tax Department tells sellers to identify a customer's location by reporting code rather than ZIP code, because postal zones usually do not follow county and city lines. To find the jurisdiction for a street address, use its Jurisdiction/Rate Lookup by Address. Rates in effect before March 1, 2025 are in Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates.
For one amount, the NYC sales tax calculator and the sales tax calculator work out the tax.
Frequently asked questions
What is the sales tax rate in New York City?
8.875% in all five boroughs (Bronx, Brooklyn, Manhattan, Queens and Staten Island): the 4% state rate, New York City's local tax and the 0.375% Metropolitan Commuter Transportation District tax. The reporting code is 8081.
Which part of New York has the highest sales tax?
New York City and Yonkers (Westchester County), at 8.875%.
What is the lowest sales tax rate in New York?
7%, in Saratoga County, Warren County and Washington County. The most common county rate is 8%, charged in 42 of the 57 counties outside New York City.
What is the sales tax rate on Long Island?
8.625% in Nassau County and 8.75% in Suffolk County. Both include the 0.375% Metropolitan Commuter Transportation District tax.
Why is Yonkers different from the rest of Westchester County?
Publication 718 lists Yonkers apart from Westchester County with a combined rate of 8.875%, against 8.375% in the rest of the county. Mount Vernon (8.375%), New Rochelle (8.375%) and White Plains (8.375%) also have their own rows and reporting codes.
Can I look up a New York sales tax rate by ZIP code?
No. Publication 718 tells sellers to identify a customer's location by reporting code, not ZIP code, because postal zones usually do not follow the boundaries of the counties and cities that set the tax. The Tax Department's Jurisdiction/Rate Lookup by Address finds the rate for a street address.
Sources
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