New York City Sales Tax Calculator 2026

New York City applies the New York City sales and use tax as a combined sales and use tax system. The New York City Sales Tax Calculator 2026 provides a simplified estimate for New York City in 2026 based on the combined components that apply to general sales and use tax.

Estimates are shown for the 2026 tax year. In cases where official figures have not yet been finalized, calculations are based on the most recently available data and may be updated when final guidance is published.

Enter the purchase price before sales tax.

Estimated sales tax

Shows an estimated sales tax amount based on the configured rates.

New York City Sales Tax Calculator 2026 – how it works

New York City sales and use tax is calculated as a flat-rate tax based on a combined rate made up of multiple components. The combined components are New York State sales and use tax at 4.00%, New York City sales tax at 4.50%, and the Metropolitan Commuter Transportation District surcharge at 0.38%. In this system, the total sales and use tax estimate reflects the sum of these component rates applied to the taxable amount. For official guidance and rate information, refer to the New York State Department of Taxation and Finance (https://www.tax.ny.gov).

Examples

Because the New York City sales and use tax is flat-rate based, the estimated tax is determined by applying the combined rate to the taxable amount. The combined rate is the sum of New York State sales and use tax at 4.00%, New York City sales tax at 4.50%, and the Metropolitan Commuter Transportation District surcharge at 0.38%. The resulting estimate represents the total of these components as a single combined sales and use tax amount for New York City.

Limitations and important notes

Results are simplified estimates and may not reflect every rule that can affect sales and use tax in practice. This estimate is limited to the stated components—New York State sales and use tax at 4.00%, New York City sales tax at 4.50%, and the Metropolitan Commuter Transportation District surcharge at 0.38%—and assumes a flat-rate application to the taxable amount. Differences in taxability, sourcing, or other jurisdictional requirements can change the final tax due. For compliance and filing decisions, confirm applicable rules with official guidance.

FAQs about New York City Sales Tax Calculator 2026

What rates are included in the New York City sales and use tax estimate?

The estimate is based on the combined components that make up the New York City sales and use tax. Those components are New York State sales and use tax at 4.00%, New York City sales tax at 4.50%, and the Metropolitan Commuter Transportation District surcharge at 0.38%. The estimate treats these as additive components of a single flat-rate calculation applied to the taxable amount, producing one combined sales and use tax estimate for New York City.

Is the New York City sales and use tax calculated with brackets or tiers?

No. The New York City sales and use tax described here is flat-rate based. The estimate is produced by applying a combined rate to the taxable amount, where the combined rate is the sum of New York State sales and use tax at 4.00%, New York City sales tax at 4.50%, and the Metropolitan Commuter Transportation District surcharge at 0.38%. This approach does not involve progressive structures, brackets, or tiered rates; it is a single combined rate calculation.

Why does the estimate include a Metropolitan Commuter Transportation District surcharge?

The Metropolitan Commuter Transportation District surcharge is listed as one of the components of the New York City sales and use tax system described for this estimate. Alongside New York State sales and use tax at 4.00% and New York City sales tax at 4.50%, the surcharge at 0.38% is included in the combined rate used to compute the simplified estimate. The estimate therefore reflects the total of all stated components as a single combined sales and use tax amount.

What does “simplified estimate” mean for sales and use tax results?

A simplified estimate means the result is a straightforward flat-rate calculation based only on the stated component rates for New York City sales and use tax. It combines New York State sales and use tax at 4.00%, New York City sales tax at 4.50%, and the Metropolitan Commuter Transportation District surcharge at 0.38%, then applies that combined rate to the taxable amount. In practice, additional rules can affect the final tax due, so the estimate may differ from an official determination.

Does the estimate separate New York State, New York City, and district amounts?

The estimate is based on a combined rate that includes multiple components, but the result is presented as a single simplified sales and use tax estimate. The combined components are New York State sales and use tax at 4.00%, New York City sales tax at 4.50%, and the Metropolitan Commuter Transportation District surcharge at 0.38%. While these components are identified, the estimate is intended to reflect the total combined effect as one flat-rate calculation rather than a compliance breakdown.

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Calculations are simplified and for guidance only. Always double-check results and current rules with official sources or a qualified professional before making financial decisions.