California Sales Tax Calculator

The 7.25% base rate and district taxes

California has the highest statewide base sales tax rate in the country at 7.25%. Nobody pays less than that anywhere in the state. On top of it, cities, counties and special districts add voter-approved district taxes. The California Department of Tax and Fee Administration (CDTFA) says individual district taxes range from 0.10% to 2.00%, and some areas have more than one. The average combined rate is 9.03%; the highest reaches 12.50%.

Rates in big cities show how wide the spread is: 7.75% in San Diego, 8.63% in San Francisco and 10.25% in Los Angeles, where Los Angeles County's Measure ER half-cent tax took effect on October 1, 2026.

How to find the exact rate for an address

City limits in California do not always match ZIP codes, and many district taxes apply only inside a city's boundaries. That makes a ZIP code a poor guide. CDTFA's online map at maps.cdtfa.ca.gov returns the rate for a specific street address. CDTFA also publishes rate files each quarter; the current one took effect on October 1, 2026.

District tax rules (CDTFA Publication 44) depend on where a sale happens, where goods are delivered and whether the retailer is "engaged in business" in the district. For example, an out-of-area retailer that delivers into a district may have to collect that district's tax, while an over-the-counter sale is taxed at the store's location.

What is taxed and what is not

California taxes most sales of tangible goods but exempts a number of everyday essentials. Most services are not taxed.

• Food for human consumption (groceries) is exempt. Hot prepared food and restaurant meals are taxable.
• Software downloaded electronically, with no tangible media, is not taxed.
• Clothing, appliances, furniture and electronics are taxable at the full rate for the location.
• Vehicles, vessels and aircraft are taxable, and the district portion follows special rules covered in Publication 44. Use tax on them cannot go on the income tax return; it is handled separately, outside the income tax return.

Use tax: reporting online purchases on your income tax return

If you buy from an out-of-state retailer that does not charge California tax, you owe use tax at the same rate that would apply to a local purchase. CDTFA says it is due by April 15 of the year after the purchase. Individuals can report it on Form 540 or 540 2EZ, or directly to CDTFA through its online services as a one-time use tax return.

If you did not keep receipts, CDTFA and the Franchise Tax Board allow an estimate using the Use Tax Lookup Table, which is based on adjusted gross income. The table covers only personal (non-business) items costing less than $1,000 each; anything at $1,000 or more must be reported at its actual amount. Purchases of vehicles, vessels, aircraft and mobile homes cannot be reported on the income tax return and go to CDTFA instead.

Worked example: the same TV in three cities

A $1,500.00 television costs $1,616.25 in San Diego (tax $116.25), $1,629.38 in San Francisco (tax $129.38) and $1,653.75 in Los Angeles (tax $153.75). The $37.50 gap between Los Angeles and San Diego comes entirely from district taxes.

If the store delivers the TV, the rate generally follows the delivery address rather than the store. To work backwards from a Los Angeles receipt of $500.00, divide by 1.1025: the price was $453.51 and the tax $46.49.

No sales tax holidays in California

California does not hold back-to-school or other sales tax holidays, so the rate stays the same all year. The only date that matters to shoppers is the start of a calendar quarter, when new district taxes approved by voters usually begin. If you are timing a large purchase, check CDTFA's upcoming rate changes before the 1st of January, April, July or October.

California compared with nearby states

Shoppers near California's borders often notice the difference. Oregon has no general sales tax, and Nevada's average combined rate of 8.24% and Arizona's 8.54% are both below California's 9.03%. Buying across the border does not avoid California tax on items brought home for use in California, though: use tax applies at the rate for your California address.

Common California sales tax mistakes

• Looking up the rate by ZIP code. Use the street address, because city limits and district boundaries cut across ZIP codes.
• Forgetting use tax on a large out-of-state purchase. The lookup table covers only items under $1,000; bigger items have to be reported at the actual amount.
• Assuming the rate is fixed for the year. New district taxes usually start on the first day of a quarter. Los Angeles rose to the current rate on October 1, 2026.
• Leaving out handling charges. CDTFA says use tax is figured on the total purchase price including handling charges, at the rate for the place where the item is used or stored.

Step by step: working out a year's use tax

Suppose a Los Angeles resident bought three items from out-of-state sellers that charged no California tax: a $1,200.00 camera, a $300.00 jacket and $150.00 of books.

• The camera is $1,000.00 or more, so it must be reported at its actual amount: $1,200.00 × 10.25% = $123.00.
• The smaller items can be reported either at their actual amounts or by using the lookup table amount for your income instead.
• Add the totals and enter the result on the use tax line of Form 540 or 540 2EZ, or file directly with CDTFA by April 15 of the following year.