Yuletide capitalism is running rampant this year — with the cost of a Christmas tree topping $1,000 in one Manhattan neighborhood.

Longtime Greenwich Village tree seller Heather Neville said Sunday that her tallest — and priciest — offering will command an astonishing $77 per foot from any buyer who can’t haul it home.

“This 13-foot tree — a beautiful fir — is $750, and with delivery, installation with a stand and tip would be $1,000,” said Neville, who bills herself as the NYC Tree Lady.

Neville, 40, broke down the add-ons as $200 for the stand, $25 for delivery and setup and $20 each to the three or four men needed for the job.

She also justified the sky-high price tag — which could pay for 600-plus meals for the homeless at the Bowery Mission — by pointing to the exotic nature of the white fir on display at Seventh Avenue and 11th Street.

“They are not a traditional Christmas tree, so they are harder to get,” she said. “Not many farmers grow them. To find a good one is difficult.”

Neville, who runs five other spots across Manhattan, gets all her holiday greenery from a secret source she identified only as “The Farmer.” She priced a hypothetical 15-footer at a whopping $1,200, including delivery and setup.

So far, her best sale was a 13-foot Nordmann fir that went for a relatively paltry $500 “a few days ago,” she said.

Meanwhile, across the island, Tom Evans — a Con Ed worker from Commack, LI — was carrying away a nondescript 6-foot evergreen he bought for $80 from a seller at First Avenue and 14th Street.

Evans, 42, said blowing $1,000 on a Tannenbaum went against “the Christmas spirit,” calling Neville “kind of the Grinch in the whole deal.”

“She’s catering to rich people or she is just after the money,” he said. “A tree is a tree, and there is no difference.”

East Village residents Adrian Chrzan and Jacquelyn Mitchell, both 30, were spotted lugging home a 5-foot Fraser fir they bought for $100, stand included.

“I wouldn’t be able to tell the difference between a white fir and any other tree,” said Mitchell, who works in finance. “They all look the same to me, so I’m just going to look for the best deal.”

Chrzan, an investment manager, took the critique a step further: “We are from Connecticut and you can get a tree this size [there] for 20 bucks.”

At $77 per foot, the Rockefeller Christmas tree would cost over $7,000 just for delivery and installation: