Updated April 2026 · CDTFA Official Rates

California Sales Tax
Calculator

Instant, accurate sales tax for every city and county in California. Built on official CDTFA data — not guesswork.

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7.25% Statewide Base
+0.10–2.00% Local District
Up to 11.25% Max (Lancaster)
58 Counties Covered

How California Sales Tax Works

Understanding the layered structure behind every receipt in the Golden State

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State Base Rate

The California statewide base rate is 7.25%. This includes 6% state tax plus a mandatory 1.25% uniform local rate that goes to cities and counties.

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Local District Taxes

Cities and counties can vote to add district taxes ranging from 0.10% to 2.00% on top of the base. These fund local services like transportation and public safety.

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Combined Rate

Your total rate is the sum of all applicable layers. The lowest combined rate in CA is 7.25% (rural areas) and the highest is 11.25% (Lancaster/Palmdale).

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Location Matters

Two stores on opposite sides of a city boundary can charge different rates. Always check the exact address for the most accurate rate via CDTFA's address lookup.

What's Taxable & What's Exempt?

California law exempts several essential categories from sales tax

✅ Tax Exempt
  • Unprepared groceries (fruits, vegetables, bread, milk)
  • Prescription medications & insulin
  • Diapers & menstrual hygiene products (since Jan 2020)
  • Baby formula
  • Non-carbonated sports drinks (e.g., Gatorade)
  • Seeds & plants for food production
  • Livestock for human consumption
  • Qualifying medical devices (wheelchairs, crutches)
  • Sales to U.S. Government
  • Qualifying nonprofit purchases
💸 Taxable
  • Prepared & hot food (restaurants, delis)
  • Soda & carbonated beverages
  • Candy & confections
  • Alcohol (beer, wine, spirits)
  • Clothing & footwear
  • Electronics & appliances
  • Over-the-counter medicines (aspirin, cough syrup)
  • Shipping & handling (if combined in price)
  • Tobacco & cannabis products
  • Most tangible personal property

Source: California Department of Tax and Fee Administration (CDTFA)

California Sales Tax Rates by Major City (2025–2026)

Rates effective April 1, 2026 per CDTFA. District taxes may change quarterly.

City County Tax Rate vs. State Base

Frequently Asked Questions

The statewide base rate is 7.25%, comprising 6% state tax and 1.25% uniform local allocation. Most cities add further district taxes bringing the combined rate higher.
As of 2025–2026, Lancaster and Palmdale carry some of California's highest combined rates at 11.25%. Several LA County cities are also near 11%.
Most unprepared food items (fruits, vegetables, bread, milk) are exempt. However, prepared or hot foods sold at restaurants and delis are taxable. Soda, candy, and alcohol are also taxable.
No. Prescription medications are fully exempt from California sales tax. Over-the-counter medicines (aspirin, cough syrup) are generally taxable, unless prescribed by a physician and purchased from a pharmacist.
The CDTFA updates rates quarterly (January 1, April 1, July 1, October 1). Local district taxes can be added or modified following voter approval. Always verify current rates via the official CDTFA website for compliance.
Use tax applies when you purchase goods from out-of-state sellers who don't collect California sales tax. The rate equals the sales tax rate for your location. You self-report use tax on your California income tax return or directly with the CDTFA.
Shipping charges are not taxable if separately stated on the invoice and reasonable. However, if shipping and handling are bundled into a single charge, the entire fee may be taxable.
Register for a seller's permit through the CDTFA's online portal at cdtfa.ca.gov. There's no fee to register. You need one if you sell tangible goods or certain taxable services in California.

Learn More About California Sales Tax

Explore our in-depth guides on exemptions, business compliance, and more.

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