California Sales Tax Calculator 2026
Last updated: May 2026 · Sources: Tax Foundation, Avalara, California Dept. of Revenue
California Sales Tax Calculator
Pre-filled with Los Angeles (City) (10.25%). Select any city/county from the dropdown.
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California Sales Tax Guide 2026
California's sales tax system is layered in a way most residents don't fully understand — and understanding it can save you from budget surprises. The statewide base rate of 7.25% is itself a composite: 6% goes to the state general fund, 1% to county-operated transportation (Bradley-Burns), and 0.25% to local counties. On top of that, cities and special districts can vote to add "district taxes" ranging from 0.125% to 2%+, resulting in wildly different rates within the same county.
In Los Angeles County alone, rates range from 7.75% (unincorporated areas near some borders) to 10.75% (parts of Culver City and Commerce) depending on which district taxes apply at your address. San Francisco sits at a uniform 8.625%, while Oakland recently hit 10.5%. Most of the inland Central Valley (Fresno, Bakersfield, Stockton) runs 8.35%–8.75%.
California's highest combined rates correlate heavily with recent city ballot measures to fund transportation, affordable housing, and local services. Since Proposition 30 (2004) allowed districts to add sales taxes for specific purposes, the patchwork has become complex. TaxJar, Avalara, and the CDTFA's rate lookup tool are the most reliable ways to find your exact address rate.
For purchases: groceries (food for home preparation) are exempt from California sales tax at both state and local levels — a meaningful exemption given California's high rates. However, restaurant meals, prepared foods, and candy are fully taxable. Prescription drugs are fully exempt. Non-prescription drugs, supplements, and OTC medications are taxable in California, unlike some states.
California's use tax applies to goods purchased outside the state and brought into California — including online purchases from retailers that don't charge California sales tax. If you bought a $1,500 laptop from a retailer that didn't charge California sales tax, you technically owe $108.75 in use tax on your state return.
California Sales Tax Rates by City / County
Top Cities & Counties: Combined Sales Tax Rates
| Location | Combined |
|---|---|
| Los Angeles (City)city | 10.25% |
| San Franciscocity | 8.625% |
| San Diegocity | 7.75% |
| Sacramentocity | 8.75% |
| Fresnocity | 8.35% |
| Long Beachcity | 10.25% |
| Oaklandcity | 10.5% |
| Haywardcity | 10.75% |
| Santa Anacity | 8.75% |
| Riversidecity | 8.75% |
Tax-Exempt Categories in California
- Most prescription drugs
- Many medical devices
- Certain agricultural machinery
- Sales for resale (with resale certificate)
Reduced Rate Categories
- Diapers and menstrual products0%
- Baby formula0%
Source: CDTFA — California Sales & Use Tax Rate. Combined rates include state + county + city + district taxes. Rates subject to change. Last verified: May 2026.
Worked Examples: California Sales Tax
Comparing the highest-rate and lowest-rate locations in California: Hayward (10.75%) vs. San Diego (7.75%).
Highest Rate: Hayward
10.75%
| Purchase | Tax | Total |
|---|---|---|
| $100.00 | $10.75 | $110.75 |
| $500.00 | $53.75 | $553.75 |
| $1,000.00 | $107.50 | $1,107.50 |
Lowest Rate: San Diego
7.75%
| Purchase | Tax | Total |
|---|---|---|
| $100.00 | $7.75 | $107.75 |
| $500.00 | $38.75 | $538.75 |
| $1,000.00 | $77.50 | $1,077.50 |
Category Comparison at Hayward (10.75%)
| Item | Price | Sales Tax | Total |
|---|---|---|---|
| Groceries | $150.00 | $16.13 | $166.13 |
| Electronics ($500 TV) | $500.00 | $53.75 | $553.75 |
| Clothing ($80 jacket) | $80.00 | $8.60 | $88.60 |
| Restaurant Meal | $60.00 | $6.45 | $66.45 |
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California Sales Tax: Frequently Asked Questions
California allows cities, counties, and special districts to add 'district taxes' on top of the 7.25% statewide base rate. These are typically approved by local voters for specific purposes — transportation improvements, affordable housing, public safety, or general city funds. The result is that the sales tax you pay depends on the exact address where the transaction occurs, not just the city name. A purchase made at a Los Angeles address in one district might be taxed at 10.25%, while another address a mile away might be 10.5%. The California Department of Tax and Fee Administration (CDTFA) maintains an online rate lookup tool at cdtfa.ca.gov where you can look up the exact rate for any address.