Sales tax rates in Nassau and Suffolk
The combined rate is what a store charges. Every city, town and village in each county uses the county rate.
| County | Combined rate | New York State | County | Commuter district (MCTD) |
|---|---|---|---|---|
| Nassau County | 8.625% | 4% | 4.25% | 0.375% |
| Suffolk County | 8.75% | 4% | 4.375% | 0.375% |
Why Suffolk’s rate is higher
Until 2025 the two counties charged the same 8.625%. In November 2024 Suffolk voters approved Proposition 2, the Water Quality Restoration Act, which added an eighth of a percentage point to the county’s sales tax to pay for sewer expansion and grants to replace cesspools. The increase took effect on March 1, 2025, taking Suffolk to 8.75%. On a $100 purchase the difference from Nassau is 12½ cents.
Clothing and shoes under $110
New York State exempts clothing and footwear that cost less than $110 an item from its 4% sales tax, but Nassau and Suffolk don’t extend that exemption to their own tax. So on Long Island those items are taxed at 4.625% in Nassau and 4.75% in Suffolk. Items that cost $110 or more pay the full rate.
New York City, by contrast, extends the exemption to its local tax and the commuter-district surcharge, so clothing under $110 carries no sales tax there.
How Long Island compares
| Place | Sales tax |
|---|---|
| New York City | 8.875% |
| Suffolk County | 8.75% |
| Nassau County | 8.625% |
| Westchester County (outside its cities) | 8.375% |
Sales tax and property tax
Sales tax mostly funds the state and the two county governments. The bigger tax for most Long Island households is property tax, which is mostly school tax: the median bill on a home is $14,436 a year in Nassau and $12,221 in Suffolk, before exemptions.
See what a particular home pays with the property tax calculator, or compare property tax by town and Nassau vs. Suffolk.
Frequently asked questions
What is the sales tax in Nassau County, NY?
8.625%: 4% for New York State, 4.25% for Nassau County and 0.375% for the Metropolitan Commuter Transportation District. Glen Cove and Long Beach use the county rate.
What is the sales tax in Suffolk County, NY?
8.75% since March 1, 2025: 4% for New York State, 4.375% for Suffolk County and 0.375% for the Metropolitan Commuter Transportation District. It was 8.625% before the voter-approved increase for clean water projects.
Is there sales tax on clothing on Long Island?
Yes. Clothing and footwear under $110 an item skip the 4% state tax but are taxed at 4.625% in Nassau and 4.75% in Suffolk. Items $110 or more pay the full rate.
Is Long Island sales tax higher than New York City’s?
No. New York City’s rate is 8.875%, higher than Nassau (8.625%) and Suffolk (8.75%).
Sources and citations
- NY Tax & Finance — Publication 718, sales and use tax rates by jurisdiction (effective March 1, 2025) tax.ny.gov
- NY Tax & Finance — Publication 718-C, clothing and footwear exemption rates (effective March 1, 2025) tax.ny.gov
- CBS New York — Suffolk County Proposition 2 (sewer and clean water sales tax), Oct. 2024 cbsnews.com
Last verified October 16, 2026. Tax rules change; we re-check every page each quarter.
Educational content and estimates only, not legal, tax or financial advice. Verify with your county or town receiver, an attorney or a CPA before making financial decisions.