California's base sales tax is 7.25%, but your actual rate depends on your county and city
California's statewide sales tax starts at 7.25%, but that is only the floor. Your county and city can add their own sales taxes on top, so the total you pay at checkout ranges from 7.25% to over 10% depending on where you shop. The rate that applies is determined by the address where the sale happens — the store location, not your home address.
The 7.25% base breaks down as 6% state tax plus 1.25% in local taxes that go back to counties. From there, individual counties add their own rate (usually between 0.5% and 2.25%), and then cities can add more on top of that. This layering means a purchase in San Francisco has a different tax than the same purchase in Los Angeles, even though both are in California.
Key Takeaways
- California's minimum sales tax is 7.25%, but most counties and cities add local taxes that push the rate to 8% or higher.
- Your actual tax rate depends on the address of the store where you make the purchase, not where you live.
- County tax rates range from 0.5% to 2.25% on top of the state's 7.25%, and cities can add additional taxes above that.
- Online purchases are taxed based on the shipping address, so buying from out-of-state sellers may result in different rates than in-store shopping.
- You can find your exact local rate by entering your zip code into the California Department of Tax and Fee Administration's lookup tool.
How the tax breaks down by layer
The 7.25% state base is split between the state itself and a mandatory local portion. The state keeps 6%, and 1.25% goes to counties automatically. This 1.25% is not optional — every county in California collects it.
On top of that mandatory 1.25%, each county votes to add its own county sales tax. These rates vary widely. Some counties add as little as 0.5%, while others add 2.25% or more. Once the county rate is set, individual cities within that county can vote to add a city sales tax on top of everything else. A city might add 0.5% to 1.5% depending on local needs and voter approval.
The result is that your total rate is the sum of all these layers: 6% (state) + 1.25% (mandatory local) + county rate + city rate. In some areas this totals 7.25%; in others it reaches 10.5% or higher.
Sales tax rates in major California cities
The following table shows the combined sales tax rate in some of California's largest cities. These rates are current as of 2024, but they can change if voters approve new local measures. Always verify your exact rate before making a large purchase, since rates can shift between neighboring cities.
| City | County | Combined Rate |
|---|---|---|
| Los Angeles | Los Angeles | 9.5% |
| San Francisco | San Francisco | 8.625% |
| San Diego | San Diego | 7.75% |
| Oakland | Alameda | 8.625% |
| Sacramento | Sacramento | 7.725% |
| Fresno | Fresno | 8.625% |
| Long Beach | Los Angeles | 9.5% |
| Bakersfield | Kern | 8.625% |
Rates in smaller cities and unincorporated areas can differ significantly from these major centers. A city just outside Los Angeles might have a lower rate if it has not voted to add a city tax on top of the county rate. The only way to know your exact rate is to check your specific address.
How to find your exact local sales tax rate
The California Department of Tax and Fee Administration maintains an online Sales Tax Rate Lookup Tool where you can enter your zip code or street address and see the exact combined rate for that location. This tool is updated regularly and is the most reliable source for your actual rate.
To use it, visit the CDTFA website, select the lookup tool, and enter your zip code or full address. The tool will show you the state rate, county rate, city rate (if applicable), and any special district taxes that might explore. This is especially useful if you live near a city border, since crossing the street can change your tax rate.
If you are shopping online, use the shipping address to determine your rate, not your billing address. Most major online retailers calculate tax based on where the item is being delivered, so knowing your local rate helps you estimate the final cost before checkout.
Why sales tax rates change
Sales tax rates in California are not fixed. Counties and cities can vote to increase their local rates to fund schools, transportation, public safety, or other services. When voters approve a new measure, the rate goes up on a set date. Some cities have temporary tax increases that expire after a certain number of years, while others are permanent.
This means the rate you paid last year might not be the rate you pay this year. Major changes usually happen on January 1st or July 1st, when new fiscal years begin. If you are planning a large purchase and want to avoid a rate increase, check the CDTFA website or your city's government site to see if any new measures have been approved.
Sales tax on specific items in California
Most items sold in California are subject to the full local sales tax rate. However, some items are taxed differently or not taxed at all. Groceries (unprepared food) are not subject to sales tax in California, but prepared food, restaurant meals, and hot foods are taxed at the full rate.
Prescription medications are not taxed, but over-the-counter drugs and vitamins are. Clothing and shoes are taxed normally. Digital goods like e-books, music downloads, and software are taxed based on the buyer's location. If you are unsure whether a specific item is taxed, the CDTFA website has a detailed list of taxable and non-taxable items.
How online purchases are taxed
Online retailers are required to collect California sales tax on purchases shipped to California addresses. The tax is calculated based on the shipping address, not the seller's location or your home address. This means if you order something online and have it shipped to a California address, you will pay the sales tax rate for that delivery location.
Some out-of-state sellers may not collect California tax at checkout, but you are still legally responsible for paying it. This is called "use tax," and it applies to purchases made outside California that are brought into the state or shipped to a California address. In practice, most major retailers now collect the tax automatically, so you will see it added to your total before you pay.
Frequently Asked Questions
What is the lowest sales tax rate in California?
The lowest combined rate is 7.25%, which is California's statewide base. This rate applies only in areas where the county and city have not voted to add additional local taxes. Most populated areas have rates of 8% or higher.
What is the highest sales tax rate in California?
The highest combined rates exceed 10% in some cities. The exact maximum varies by location, but cities in Los Angeles, Alameda, and Fresno counties are among those with the highest rates. Check your specific address to know for certain.
Do I pay sales tax on groceries in California?
Unprepared groceries — items you take home and cook yourself — are not taxed. This includes raw meat, vegetables, bread, and dairy. However, prepared foods, hot foods, and restaurant meals are taxed at the full local rate.
Is sales tax the same everywhere in California?
No. Rates vary by county and city. Two stores on opposite sides of a city border can have different tax rates. Use the CDTFA lookup tool to find the exact rate for your specific address.
Do I have to pay sales tax on online purchases from California sellers?
Yes. California requires online retailers to collect sales tax on purchases shipped to California addresses. The tax is based on the shipping address, so you will see it added at checkout.