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New York sales tax rates by ZIP code

County and city rates apply on top, plus the MCTD surcharge in the downstate region — which is a special district in our file.

4%New York state base rate
7%Lowest combined rate
8.875%Highest combined rate
2,143NY ZIP codes in our file

Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.

What you actually have to charge in New York

Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.

  • State base rate4%
  • Local taxesYes — city, county and/or special district rates apply on top
  • ShippingTaxable either way — separate or combined with handling
  • Taxing jurisdictions we track156
  • ZIP codes with more than one rate126 of 2,143 (6%) — a single rate per ZIP code would be wrong for these
  • Update frequencyMonthly, delivered two business days before the month begins

See the NY data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 NY rows.

What's in the New York rate file

New York data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.

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Research

Official New York sales tax resources

Every link below goes to an official New York government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.

How local tax works in New York. State-collected. County, city and special district taxes such as the MCTD surcharge are imposed locally but administered by the Department, and are reported jurisdiction by jurisdiction using jurisdiction codes on the state return.

Worth knowing. You must hold a Certificate of Authority before making any taxable sale, and filing is unusually granular — receipts are allocated across roughly 80 local jurisdiction codes. New York has a permanent year-round exemption for clothing and footwear under $110 per item rather than a holiday.

Questions

New York sales tax questions

What is the sales tax rate in New York?

The statewide base rate is 4%. Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.

Is shipping taxable in New York?

Generally yes. In New York a delivery charge is taxable whether you bill it on its own or roll it in with handling.

That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.

How many sales tax jurisdictions are there in New York?

We track 156 bodies that actually levy a sales tax in New York — 57 counties and 99 cities — across 2,143 NY ZIP codes. We count a county, city or district only where it charges something, not merely because it appears in the file.

Where can I download New York sales tax rates?

Every Sales Tax Systems edition includes New York along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the NY rows in it.

Sales tax rates in other states

Alabama 4%Alaska 0%Arizona 5.6%Arkansas 6.5%California 7.25%Colorado 2.9%Connecticut 6.35%Delaware 0%District of Columbia 7%Florida 6%Georgia 4%Hawaii 4%Idaho 6%Illinois 6.25%Indiana 7%Iowa 6%Kansas 6.5%Kentucky 6%Louisiana 5%Maine 5.5%Maryland 6%Massachusetts 6.25%Michigan 6%Minnesota 6.875%Mississippi 7%Missouri 4.225%Montana 0%Nebraska 5.5%Nevada 6.85%New Hampshire 0%New Jersey 6.625%New Mexico 4.875%North Carolina 4.75%North Dakota 5%Ohio 5.75%Oklahoma 4.5%Oregon 0%Pennsylvania 6%Rhode Island 7%South Carolina 6%South Dakota 4.2%Tennessee 7%Texas 6.25%Utah 4.85%Vermont 6%Virginia 4.3%Washington 6.5%West Virginia 6%Wisconsin 5%Wyoming 4%

New York is one state. The file covers all of them.

Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.

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