# New York City, NY Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/new-york/new-york-city
Published: 2026-09-01

The combined sales tax rate in New York City, NY is 8.875% as of September 2026: 4% state, 4.5% city and 0.375% special district. That is the most common rate across the 309 ZIP codes with a New York City mailing address, which range from 8.625% to 8.875%.

| Component | Rate |
| --- | --- |
| State | 4% |
| County | 0% |
| City | 4.5% |
| Special district | 0.375% |
| **Combined** | **8.875%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [New York DTF — Sales Tax Rates](https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm).

## New York City sales tax rates by ZIP code

| ZIP | County | Combined rate |
| --- | --- | --- |
| 10001 | New York County | 8.875% |
| 10002 | New York County | 8.875% |
| 10003 | New York County | 8.875% |
| 10004 | New York County | 8.875% |
| 10005 | New York County | 8.875% |
| 10006 | New York County | 8.875% |
| 10007 | New York County | 8.875% |
| 10008 | New York County | 8.875% |
| 10009 | New York County | 8.875% |
| 10010 | New York County | 8.875% |
| 10011 | New York County | 8.875% |
| 10012 | New York County | 8.875% |
| 10013 | New York County | 8.875% |
| 10014 | New York County | 8.875% |
| 10016 | New York County | 8.875% |
| 10017 | New York County | 8.875% |
| 10018 | New York County | 8.875% |
| 10019 | New York County | 8.875% |
| 10020 | New York County | 8.875% |
| 10021 | New York County | 8.875% |
| 10022 | New York County | 8.875% |
| 10023 | New York County | 8.875% |
| 10024 | New York County | 8.875% |
| 10025 | New York County | 8.875% |
| 10026 | New York County | 8.875% |
| 10027 | New York County | 8.875% |
| 10028 | New York County | 8.875% |
| 10029 | New York County | 8.875% |
| 10030 | New York County | 8.875% |
| 10031 | New York County | 8.875% |
| 10032 | New York County | 8.875% |
| 10033 | New York County | 8.875% |
| 10034 | New York County | 8.875% |
| 10035 | New York County | 8.875% |
| 10036 | New York County | 8.875% |
| 10037 | New York County | 8.875% |
| 10038 | New York County | 8.875% |
| 10039 | New York County | 8.875% |
| 10040 | New York County | 8.875% |
| 10041 | New York County | 8.875% |
| 10043 | New York County | 8.875% |
| 10044 | New York County | 8.875% |
| 10045 | New York County | 8.875% |
| 10055 | New York County | 8.875% |
| 10060 | New York County | 8.875% |
| 10065 | New York County | 8.875% |
| 10069 | New York County | 8.875% |
| 10075 | New York County | 8.875% |
| 10080 | New York County | 8.875% |
| 10081 | New York County | 8.875% |
| 10087 | New York County | 8.875% |
| 10090 | New York County | 8.875% |
| 10101 | New York County | 8.875% |
| 10102 | New York County | 8.875% |
| 10103 | New York County | 8.875% |
| 10104 | New York County | 8.875% |
| 10105 | New York County | 8.875% |
| 10106 | New York County | 8.875% |
| 10107 | New York County | 8.875% |
| 10108 | New York County | 8.875% |
| 10109 | New York County | 8.875% |
| 10110 | New York County | 8.875% |
| 10111 | New York County | 8.875% |
| 10112 | New York County | 8.875% |
| 10113 | New York County | 8.875% |
| 10114 | New York County | 8.875% |
| 10115 | New York County | 8.875% |
| 10116 | New York County | 8.875% |
| 10117 | New York County | 8.875% |
| 10118 | New York County | 8.875% |
| 10119 | New York County | 8.875% |
| 10120 | New York County | 8.875% |
| 10121 | New York County | 8.875% |
| 10122 | New York County | 8.875% |
| 10123 | New York County | 8.875% |
| 10124 | New York County | 8.875% |
| 10125 | New York County | 8.875% |
| 10126 | New York County | 8.875% |
| 10128 | New York County | 8.875% |
| 10129 | New York County | 8.875% |
| 10130 | New York County | 8.875% |
| 10131 | New York County | 8.875% |
| 10132 | New York County | 8.875% |
| 10133 | New York County | 8.875% |
| 10138 | New York County | 8.875% |
| 10150 | New York County | 8.875% |
| 10151 | New York County | 8.875% |
| 10152 | New York County | 8.875% |
| 10153 | New York County | 8.875% |
| 10154 | New York County | 8.875% |
| 10155 | New York County | 8.875% |
| 10156 | New York County | 8.875% |
| 10157 | New York County | 8.875% |
| 10158 | New York County | 8.875% |
| 10159 | New York County | 8.875% |
| 10160 | New York County | 8.875% |
| 10162 | New York County | 8.875% |
| 10163 | New York County | 8.875% |
| 10164 | New York County | 8.875% |
| 10165 | New York County | 8.875% |
| 10166 | New York County | 8.875% |
| 10167 | New York County | 8.875% |
| 10168 | New York County | 8.875% |
| 10169 | New York County | 8.875% |
| 10170 | New York County | 8.875% |
| 10171 | New York County | 8.875% |
| 10172 | New York County | 8.875% |
| 10173 | New York County | 8.875% |
| 10174 | New York County | 8.875% |
| 10175 | New York County | 8.875% |
| 10176 | New York County | 8.875% |
| 10177 | New York County | 8.875% |
| 10178 | New York County | 8.875% |
| 10179 | New York County | 8.875% |
| 10185 | New York County | 8.875% |
| 10199 | New York County | 8.875% |
| 10203 | New York County | 8.875% |
| 10211 | New York County | 8.875% |
| 10212 | New York County | 8.875% |
| 10213 | New York County | 8.875% |
| 10242 | New York County | 8.875% |
| 10249 | New York County | 8.875% |
| 10256 | New York County | 8.875% |
| 10258 | New York County | 8.875% |
| 10259 | New York County | 8.875% |
| 10260 | New York County | 8.875% |
| 10261 | New York County | 8.875% |
| 10265 | New York County | 8.875% |
| 10268 | New York County | 8.875% |
| 10269 | New York County | 8.875% |
| 10270 | New York County | 8.875% |
| 10271 | New York County | 8.875% |
| 10272 | New York County | 8.875% |
| 10273 | New York County | 8.875% |
| 10274 | New York County | 8.875% |
| 10275 | New York County | 8.875% |
| 10276 | New York County | 8.875% |
| 10277 | New York County | 8.875% |
| 10278 | New York County | 8.875% |
| 10279 | New York County | 8.875% |
| 10280 | New York County | 8.875% |
| 10281 | New York County | 8.875% |
| 10282 | New York County | 8.875% |
| 10285 | New York County | 8.875% |
| 10286 | New York County | 8.875% |
| 10301 | Richmond County | 8.875% |
| 10302 | Richmond County | 8.875% |
| 10303 | Richmond County | 8.875% |
| 10304 | Richmond County | 8.875% |
| 10305 | Richmond County | 8.875% |
| 10306 | Richmond County | 8.875% |
| 10307 | Richmond County | 8.875% |
| 10308 | Richmond County | 8.875% |
| 10309 | Richmond County | 8.875% |
| 10310 | Richmond County | 8.875% |
| 10311 | Richmond County | 8.875% |
| 10312 | Richmond County | 8.875% |
| 10313 | Richmond County | 8.875% |
| 10314 | Richmond County | 8.875% |
| 10451 | Bronx County | 8.875% |
| 10452 | Bronx County | 8.875% |
| 10453 | Bronx County | 8.875% |
| 10454 | Bronx County | 8.875% |
| 10455 | Bronx County | 8.875% |
| 10456 | Bronx County | 8.875% |
| 10457 | Bronx County | 8.875% |
| 10458 | Bronx County | 8.875% |
| 10459 | Bronx County | 8.875% |
| 10460 | Bronx County | 8.875% |
| 10461 | Bronx County | 8.875% |
| 10462 | Bronx County | 8.875% |
| 10463 | Bronx County | 8.875% |
| 10464 | Bronx County | 8.875% |
| 10465 | Bronx County | 8.875% |
| 10466 | Bronx County | 8.875% |
| 10467 | Bronx County | 8.875% |
| 10468 | Bronx County | 8.875% |
| 10469 | Bronx County | 8.875% |
| 10470 | Bronx County | 8.875% |
| 10471 | Bronx County | 8.875% |
| 10472 | Bronx County | 8.875% |
| 10473 | Bronx County | 8.875% |
| 10474 | Bronx County | 8.875% |
| 10475 | Bronx County | 8.875% |
| 11002 | Queens County | 8.625% |
| 11004 | Queens County | 8.875% |
| 11005 | Queens County | 8.875% |
| 11101 | Queens County | 8.875% |
| 11102 | Queens County | 8.875% |
| 11103 | Queens County | 8.875% |
| 11104 | Queens County | 8.875% |
| 11105 | Queens County | 8.875% |
| 11106 | Queens County | 8.875% |
| 11109 | Queens County | 8.875% |
| 11120 | Queens County | 8.875% |
| 11201 | Kings County | 8.875% |
| 11202 | Kings County | 8.875% |
| 11203 | Kings County | 8.875% |
| 11204 | Kings County | 8.875% |
| 11205 | Kings County | 8.875% |
| 11206 | Kings County | 8.875% |
| 11207 | Kings County | 8.875% |
| 11208 | Kings County | 8.875% |
| 11209 | Kings County | 8.875% |
| 11210 | Kings County | 8.875% |
| 11211 | Kings County | 8.875% |
| 11212 | Kings County | 8.875% |
| 11213 | Kings County | 8.875% |
| 11214 | Kings County | 8.875% |
| 11215 | Kings County | 8.875% |
| 11216 | Kings County | 8.875% |
| 11217 | Kings County | 8.875% |
| 11218 | Kings County | 8.875% |
| 11219 | Kings County | 8.875% |
| 11220 | Kings County | 8.875% |
| 11221 | Kings County | 8.875% |
| 11222 | Kings County | 8.875% |
| 11223 | Kings County | 8.875% |
| 11224 | Kings County | 8.875% |
| 11225 | Kings County | 8.875% |
| 11226 | Kings County | 8.875% |
| 11228 | Kings County | 8.875% |
| 11229 | Kings County | 8.875% |
| 11230 | Kings County | 8.875% |
| 11231 | Kings County | 8.875% |
| 11232 | Kings County | 8.875% |
| 11233 | Kings County | 8.875% |
| 11234 | Kings County | 8.875% |
| 11235 | Kings County | 8.875% |
| 11236 | Kings County | 8.875% |
| 11237 | Kings County | 8.875% |
| 11238 | Kings County | 8.875% |
| 11239 | Kings County | 8.875% |
| 11241 | Kings County | 8.875% |
| 11242 | Kings County | 8.875% |
| 11243 | Kings County | 8.875% |
| 11245 | Kings County | 8.875% |
| 11247 | Kings County | 8.875% |
| 11249 | Kings County | 8.875% |
| 11251 | Kings County | 8.875% |
| 11252 | Kings County | 8.875% |
| 11256 | Kings County | 8.875% |
| 11351 | Queens County | 8.875% |
| 11352 | Queens County | 8.875% |
| 11354 | Queens County | 8.875% |
| 11355 | Queens County | 8.875% |
| 11356 | Queens County | 8.875% |
| 11357 | Queens County | 8.875% |
| 11358 | Queens County | 8.875% |
| 11359 | Queens County | 8.875% |
| 11360 | Queens County | 8.875% |
| 11361 | Queens County | 8.875% |
| 11362 | Queens County | 8.875% |
| 11363 | Queens County | 8.875% |
| 11364 | Queens County | 8.875% |
| 11365 | Queens County | 8.875% |
| 11366 | Queens County | 8.875% |
| 11367 | Queens County | 8.875% |
| 11368 | Queens County | 8.875% |
| 11369 | Queens County | 8.875% |
| 11370 | Queens County | 8.875% |
| 11371 | Queens County | 8.875% |
| 11372 | Queens County | 8.875% |
| 11373 | Queens County | 8.875% |
| 11374 | Queens County | 8.875% |
| 11375 | Queens County | 8.875% |
| 11377 | Queens County | 8.875% |
| 11378 | Queens County | 8.875% |
| 11379 | Queens County | 8.875% |
| 11380 | Queens County | 8.875% |
| 11385 | Queens County | 8.875% |
| 11386 | Queens County | 8.875% |
| 11405 | Queens County | 8.875% |
| 11411 | Queens County | 8.875% |
| 11412 | Queens County | 8.875% |
| 11413 | Queens County | 8.875% |
| 11414 | Queens County | 8.875% |
| 11415 | Queens County | 8.875% |
| 11416 | Queens County | 8.875% |
| 11417 | Queens County | 8.875% |
| 11418 | Queens County | 8.875% |
| 11419 | Queens County | 8.875% |
| 11420 | Queens County | 8.875% |
| 11421 | Queens County | 8.875% |
| 11422 | Queens County | 8.875% |
| 11423 | Queens County | 8.875% |
| 11424 | Queens County | 8.875% |
| 11425 | Queens County | 8.875% |
| 11426 | Queens County | 8.875% |
| 11427 | Queens County | 8.875% |
| 11428 | Queens County | 8.875% |
| 11429 | Queens County | 8.875% |
| 11430 | Queens County | 8.875% |
| 11431 | Queens County | 8.875% |
| 11432 | Queens County | 8.875% |
| 11433 | Queens County | 8.875% |
| 11434 | Queens County | 8.875% |
| 11435 | Queens County | 8.875% |
| 11436 | Queens County | 8.875% |
| 11439 | Queens County | 8.875% |
| 11451 | Queens County | 8.875% |
| 11499 | Queens County | 8.875% |
| 11690 | Queens County | 8.875% |
| 11691 | Queens County | 8.875% |
| 11692 | Queens County | 8.875% |
| 11693 | Queens County | 8.875% |
| 11694 | Queens County | 8.875% |
| 11695 | Queens County | 8.875% |
| 11697 | Queens County | 8.875% |

## Selling into New York City: New York rules

- **What's taxable:** At the state level, SaaS is taxable, clothing is partly taxable, groceries are exempt and digital goods are exempt.
- **Economic nexus:** New York has economic nexus only when you exceed both $500,000 in receipts from sales of tangible personal property delivered into the state and more than 100 sales transactions, measured over the preceding four sales-tax quarters. Because New York uses an "and" test, crossing just one threshold does not create nexus.
- **Filing:** New York assigns annual, quarterly, or part-quarterly (monthly) filing based on taxable receipts. Most businesses file quarterly.

More in the [New York sales tax guide](/sales-tax-guides/usa/new-york).

## Frequently asked questions

### What is the sales tax rate in New York City, NY?

The combined sales tax rate in New York City, NY is 8.875% as of September 2026: 4% state, 4.5% city and 0.375% special district. That is the most common rate across the 309 ZIP codes with a New York City mailing address, which range from 8.625% to 8.875%.

### Why do sales tax rates differ by ZIP code in New York City?

Local sales taxes follow city, county and district boundaries, and ZIP codes don't. Of the 309 ZIP codes with a New York City mailing address, 308 carry 8.875% and the rest range up to 8.875% or down to 8.625%, usually because part of the ZIP lies in a neighboring city or a special taxing district. Always rate a sale by the delivery address, not the ZIP alone.

### Do I need to collect New York City sales tax if I'm based out of state?

Only once you have nexus in New York. New York has economic nexus only when you exceed both $500,000 in receipts from sales of tangible personal property delivered into the state and more than 100 sales transactions, measured over the preceding four sales-tax quarters. Because New York uses an "and" test, crossing just one threshold does not create nexus. After you register, you collect New York sales tax on taxable sales delivered to New York City.

### What does New York tax?

At the state level, SaaS is taxable, clothing is partly taxable, groceries are exempt and digital goods are exempt. The New York sales tax guide covers exemptions and local exceptions.