New York, NY Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Tax rate
- 8% additional, on top of base sales tax
- Where it applies
- Manhattan (density over 50,000/sq mi)
- Effective since
- September 1, 1980
- Exempt
- 1-2 family home garages, HOA parking
- Combined typical rate
- About 18.375% in Manhattan garages
Summary
New York City adds an 8% tax on top of standard sales tax for parking, garaging, or storing a motor vehicle at a commercial garage or lot in Manhattan.
there is hereby imposed within the city of New York...a tax at the rate of eight percent on receipts from every sale of the service of providing parking, garaging or storing for motor vehicles by persons operating a garage (other than a garage which is part of premises occupied solely as a private one or two family dwelling), parking lot or other place of business engaged in providing parking...vehicles, in every county within the city of New York with a population density in excess of fifty thousand persons per square mile...
Full Breakdown
City Administrative Code § 11-2049 imposes an 8% tax on receipts from parking, garaging, or storing motor vehicles at any garage or lot, layered on top of the base sales tax under Subchapter One of the same chapter or state Tax Law § 1107. It applies only in counties within the city with population density over 50,000 people per square mile as of the latest federal census: in practice, Manhattan (New York County). Combined with the 6% base tax and other surcharges, garage parking in Manhattan runs roughly 18.375% total tax. Homeowners' association parking arrangements are excluded, and private one- or two-family home garages are exempt.
Violations & Fines
Vendors (garage and lot operators) who fail to collect and remit the tax are liable to the NYC Department of Finance for the unpaid tax plus interest and penalties under the standard sales-tax enforcement provisions incorporated by § 11-2044.
Frequently Asked Questions
Does the 8% parking tax apply in Brooklyn or Queens?
Is home garage parking taxed?
Sources & Official References
Other rules in New York
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