Use this interactive NYC, NY, NJ, CT & MA Sales & Restaurant Tax Calculator (2026) to model your exact 2026 tax, mortgage, or closing cost position across New York City, New York State, New Jersey, Connecticut, Massachusetts, Pennsylvania, and Florida. Click any 1-Click Benchmark pill inside the simulator to load verified East Coast scenarios, or click Copy Custom Scenario Link to share a deep-linked calculation.
NYC, NY, NJ, CT & MA Sales & Restaurant Tax Calculator
Computes exact state, city, and MCTD sales taxes, NYC $110 clothing exemption rules, NJ 3.3125% Urban Enterprise Zone rates, CT 7.35% restaurant meal tax, and pre-tax tip totals.
For a 2,000-word line-by-line legal breakdown, worked household examples, and filing instructions, read our companion pillar report: Complete 2026 Statutory Guide & Case Studies →
2026 Statutory Parameters, Rates & Legal Citations
| Statutory Component | 2026 Rate / Limit | Application & Thresholds | Primary Authority |
|---|---|---|---|
| New York City (5 Boroughs) | 8.875% | 4.50% NYC + 4.00% NYS + 0.375% MCTD ($110 clothing exemption) | NYS Publication 718 |
| Nassau & Suffolk (Long Island) | 8.625% | 4.25% County + 4.00% NYS + 0.375% MCTD | NYS Publication 718 |
| Westchester County (Outside Cities) | 8.375% | 4.00% County + 4.00% NYS + 0.375% MCTD | NYS Publication 718 |
| New Jersey Standard / UEZ | 6.625% / 3.3125% | Clothing & footwear 100% exempt; UEZ retail taxed at 3.3125% | NJ Division of Taxation |
| Connecticut Retail / Dining | 6.35% / 7.35% | Prepared restaurant meals & catering carry 1.00% surcharge | CT DRS SN 2019(8) |
| Massachusetts Retail / Local Meals | 6.25% / 7.00% | Clothing exempt up to $175 per item; 0.75% local meal option | MA DOR 830 CMR |
Frequently Asked Questions & Statutory Rules (2026)
Why is New York City sales tax 8.875%?
NYC’s 8.875% combined rate consists of 4.50% New York City local sales tax, 4.00% New York State base sales tax, and the 0.375% Metropolitan Commuter Transportation District (MCTD) surcharge.
How does the $110 NYC clothing and footwear sales tax exemption work?
In New York City, any individual item of clothing or footwear priced under $110 is 100% exempt from the entire 8.875% sales tax. If an item costs $110 or more, the full 8.875% applies to the entire price.
Should restaurant tips in NYC be calculated on the pre-tax or post-tax bill?
Etiquette and consumer protection standards calculate tip on the pre-tax subtotal. On a $240 NYC restaurant bill, tipping 20% on the post-tax total ($261.30) adds an extra $4.26 ("tipping on the tax").
Where does New Jersey’s 3.3125% Urban Enterprise Zone (UEZ) sales tax apply?
Certified retailers in designated NJ Urban Enterprise Zones (including parts of Jersey City, Elizabeth, Paterson, Newark, and Lakewood) charge half the state sales tax rate (3.3125% instead of 6.625%) on qualifying in-person retail sales.