What is the sales tax rate in California?

California has a state base sales tax rate of 7.25% — the highest state base rate in the US. Local district taxes add 0.10% to 3.50% on top, bringing the combined rate to between 7.25% and 10.75% depending on your city and county. California has 2,558 different tax jurisdictions.

Which California city has the highest sales tax?

Among major California cities, Oakland, Long Beach, and Santa Monica have some of the highest combined rates at 10.25%. Some smaller jurisdictions reach up to 10.75%. Los Angeles has a combined rate of 9.50%, San Jose 9.375%, and San Francisco 8.625%.

Are digital goods taxed in California?

Generally no. Digital goods such as downloaded software, e-books, music, and streaming services are not considered tangible personal property under California tax law and are therefore generally exempt from sales tax. However, if digital content is delivered on physical media (like a DVD or USB drive), it is taxable.

California Sales Tax Calculator

Q: Are groceries taxed in California?

No. Most unprepared food (groceries) is exempt from California sales tax. However, prepared food served hot, restaurant meals, and food from vending machines are taxed at the full combined rate. Snack foods, candy, and soft drinks sold in stores are also generally exempt if not heated or served for on-premises consumption.

Q: Is clothing taxed in California?

Yes. Unlike New York (which exempts clothing under $110) and Pennsylvania (which exempts most clothing), California taxes all clothing and apparel at the full combined sales tax rate. There is no clothing exemption in California.

Calculate total price with California sales tax by city, compare combined rates across major cities, and check which items are exempt or taxed. California has the highest state base rate in the US at 7.25%.

Calculate total price with California sales tax

California has the highest state base sales tax rate in the US at 7.25%. Combined rates reach up to 10.75% with local district taxes.

Purchase amount

Pre-tax price of the item or total purchase

City

Combined rate varies by city — 2,558 jurisdictions in CA

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Try another scenario

How to Use This Calculator

Calculate Total tab

Enter your purchase amount and select a California city from the dropdown. The calculator applies the city's combined sales tax rate (state 7.25% + local district tax) to show your total tax and final price. It also displays a per-$100 and per-$1,000 quick reference.

Rates by City tab

View 10 major California cities ranked by combined sales tax rate, from highest to lowest. Each entry breaks down the state base rate (7.25%) and the local add-on. Oakland, Long Beach, and Santa Monica lead at 10.25%, while San Diego has one of the lowest combined rates at 7.75%.

Exemptions & Rules tab

An interactive checklist showing which common item categories are exempt or taxed under California sales tax law. Groceries and prescription drugs are exempt; clothing and prepared food are taxed at the full combined rate.

Share your result

All inputs are encoded in the URL. Click Share to send your exact calculation to a colleague, client, or accountant.

The Formula

California sales tax is calculated by multiplying the pre-tax purchase price by the combined tax rate for your location:

Total Price = Purchase Price + (Purchase Price × Combined Tax Rate)

Combined Tax Rate = State Rate (7.25%) + Local District Tax (0.10%–3.50%)

Where:
  State base rate = 7.25% (highest state base rate in the US)
  Local district tax = varies by city/county (0.10% to 3.50%)
  Combined range = 7.25% to 10.75% across 2,558 jurisdictions

The state base rate of 7.25% applies everywhere in California. On top of that, cities and counties impose local district taxes that vary by jurisdiction. The exact rate depends on your precise address, not just the city — California has 2,558 different tax jurisdictions.

Examples

Example 1 — $500 Electronics in Los Angeles

You buy a $500 laptop at a store in Los Angeles. The combined sales tax rate in LA is 9.50% (7.25% state + 2.25% local).

Tax calculation

Purchase price$500.00

Combined tax rate (LA)9.50%

Sales tax amount$47.50

Total price with tax$547.50

Example 2 — $100 Groceries in Los Angeles

You buy $100 worth of groceries (unprepared food) at a supermarket in Los Angeles.

Tax calculation

Purchase price$100.00

Tax rate (groceries)0% — EXEMPT

Sales tax amount$0.00

Total price$100.00

Unprepared food (groceries) is exempt from California sales tax. This includes fruits, vegetables, meat, dairy, bread, and other staple grocery items. Prepared food, restaurant meals, and hot food are taxed at the full rate.

FAQ

What is the California sales tax rate? ▼

California has a state base sales tax rate of 7.25% — the highest state base rate in the US. Local district taxes add between 0.10% and 3.50%, bringing the combined rate to 7.25%–10.75% depending on your exact location. The state has 2,558 different tax jurisdictions, so rates can vary even within the same city.

Are groceries taxed in California? ▼

Most unprepared food (groceries) is exempt from California sales tax. This includes fruits, vegetables, meat, dairy, bread, canned goods, and other staple items. However, prepared food (restaurant meals, hot food, food served for on-premises consumption), candy, and carbonated beverages may be taxable depending on how they are sold. Food from vending machines heated by the vendor is taxed.

Is clothing taxed in California? ▼

Yes. California taxes all clothing and apparel at the full combined sales tax rate. There is no clothing exemption in California, unlike New York (which exempts clothing items under $110) and Pennsylvania (which exempts most clothing). This means a $100 shirt purchased in Los Angeles would have $9.50 in sales tax added, for a total of $109.50.

Which city in California has the highest sales tax? ▼

Among major cities, Oakland, Long Beach, and Santa Monica share the highest combined rate at 10.25%. Some smaller jurisdictions in California reach the maximum combined rate of 10.75%. For the largest cities: Los Angeles is at 9.50%, San Jose at 9.375%, Sacramento at 8.75%, San Francisco at 8.625%, and San Diego at 7.75% (one of the lowest among major CA cities).

Are digital goods and online purchases taxed in California? ▼

Digital goods (downloaded software, e-books, music, streaming services) are generally not taxed in California because they are not considered tangible personal property. However, physical goods purchased online from retailers with a presence in California (or meeting economic nexus thresholds) are subject to the same sales tax as in-store purchases. The tax rate is based on the delivery address.

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