California Sales Tax Calculator 2026 — 7.25% Rate

Calculate California sales tax on any purchase instantly. The statewide base sales tax rate is 7.25%, and the statewide average combined rate (base + local district taxes) is 9.03% (Tax Foundation, rates as of July 1, 2026). Enter your purchase amount — and your exact city rate if you know it — to see state tax, local tax, and the total amount due, all calculated privately in your browser.

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California Sales Tax Rate: State vs Combined

The California statewide base sales and use tax rate is 7.25% — a 6.00% state portion plus a 1.25% local portion that applies everywhere in the state (CDTFA). Most shoppers pay more than that, because voter-approved district taxes are added in most cities and counties: on CDTFA’s table of rates operative October 1, 2026, combined rates run from 7.25% to 11.75%. The statewide average combined rate is 9.03% — a population-weighted average published by the Tax Foundation for rates as of July 1, 2026. A $100 purchase costs $107.25 at the base rate alone and $109.03 at the statewide average.

What Is and Isn't Taxed in California

California exempts most food products for human consumption sold by grocery stores from sales tax; hot prepared food, food sold to eat on the premises and carbonated drinks are taxable (CDTFA Publication 31). Clothing is taxed like other goods at the full rate for the location — the 7.25% base plus any district tax; California has no general clothing exemption. Prescription medicines are exempt from California sales tax (CDTFA Regulation 1591); over-the-counter medicines are taxable.

How to Calculate California Sales Tax

To calculate California sales tax, multiply the purchase price by the rate that applies where you buy. For the statewide base rate only: price × 7.25% = tax. For a real receipt, enter your exact combined rate in the optional field above — it is published by the California Department of Tax and Fee Administration (CDTFA); the 9.03% statewide average is only an estimate. Example: a $200 purchase at the 9.03% average = $18.06 in tax = $218.06 total.

Tips for Accurate Sales Tax Calculations

Always confirm the exact local rate for your specific city or county — the statewide average (9.03%, Tax Foundation, July 2026) is a population-weighted mean and may differ from your actual checkout rate. Large purchases like appliances or electronics are where the difference between the base rate and the combined rate matters most. Keep receipts that show the tax rate used; this helps verify correct tax was charged and supports any refund claims for exempt purchases. If you are making a business purchase, check whether your state offers a sales tax exemption certificate to avoid paying tax on resale items.

California Sales Tax by Major City — 2026 Combined Rate Lookup Table

California's combined sales tax rate varies widely by city, from 7.25% (the statewide base rate, where no district tax applies) to 11.75% in Lancaster and Palmdale. The differences come from county and city district taxes ("transactions and use taxes"). Per the official California Department of Tax and Fee Administration (CDTFA) city and county rate table for rates operative October 1, 2026, with the district taxes listed in CDTFA-105, here are the combined rates for major California cities:

Los Angeles County's countywide district taxes rose by 0.50% on October 1, 2026 (CDTFA-105), which lifted the rate in every city in the county. On a $1,000 purchase, the difference between Bakersfield (8.25%) and Hayward (10.75%) is $25 — small for a single transaction but meaningful for furniture or appliances. For a vehicle, the rate is based on the address where the vehicle is registered, not the dealership location, so buying from a dealer in a lower-rate city does not capture the lower rate. Updated 2026-10-07.

California Use Tax — When You Owe Sales Tax on Out-of-State Purchases

California also levies a use tax at the same rate as sales tax on taxable items bought without California tax from a business outside the state and then used, stored or consumed in California — online and mail-order purchases, and items carried into California, including foreign purchases. Per the CDTFA Use Tax page, if sales tax would apply when you buy an item in California, use tax applies when you make a similar purchase without tax from an out-of-state business. Out-of-state retailers whose sales for delivery into California exceed $500,000 in the preceding or current calendar year must register with CDTFA and collect the tax (a rule in effect since April 1, 2019), so large online retailers charge it at checkout; sellers below that threshold may not.

Individual taxpayers can report use tax on their California state income tax return (Form 540, line 91) or pay it directly to CDTFA online; the Form 540 instructions include a Use Tax Worksheet and an Estimated Use Tax Lookup Table for individual non-business items bought for less than $1,000. Businesses with a seller's permit report use tax on their sales and use tax return. Use tax on vehicles, vessels and aircraft cannot be reported on the income tax return. Rule of thumb: if you bought a taxable item online or out of state and paid no California tax at checkout, you owe California use tax at the rate for the place where you use it.

Updated 2026-10-07. Source: California Department of Tax and Fee Administration (CDTFA) — rate tables and use tax guidance; Franchise Tax Board — 2025 Form 540 instructions.

California Vehicle Sales Tax & DMV Rate — What Buyers Actually Pay

Vehicle purchases in California are taxed at the combined rate for the address where the vehicle is registered, not the dealership's rate (CDTFA). On a $40,000 vehicle, that means a buyer registering in Hayward pays 10.75% ($4,300) and one registering in Bakersfield pays 8.25% ($3,300) — a $1,000 difference on the same sticker price. Private-party purchases are subject to use tax at the same rate, generally paid to the DMV when you register the vehicle. A trade-in allowance does not reduce the taxable price — tax is based on the full selling price. Per CDTFA Publication 34 — Motor Vehicle Dealers, document preparation fees and mandatory factory warranties are taxable, optional warranties are not, and license fees collected for the DMV are not taxable. Leases of passenger vehicles are generally taxed on each rental payment. Updated 2026-10-07. Source: CDTFA Publication 34 (October 2025) and the CDTFA Tax Guide for Purchasers of Vehicles, Vessels, and Aircraft.

California Sales Tax Quick-Lookup by Purchase Amount (2026)

Use this reference table to gauge sales tax on common purchase amounts before running the California sales tax calculator above. Rates shown: the 7.25% statewide base, the 9.03% statewide average (Tax Foundation, rates as of July 1, 2026), and 11.75% — the highest rate on CDTFA's October 1, 2026 table, charged in Lancaster and Palmdale. Actual tax depends on your specific city — always confirm with CDTFA's rate lookup by address.

Purchase Amount Base 7.25% Avg 9.03% Lancaster / Palmdale 11.75%
$50$3.63$4.52$5.88
$100$7.25$9.03$11.75
$500$36.25$45.15$58.75
$1,000$72.50$90.30$117.50
$5,000$362.50$451.50$587.50
$10,000$725.00$903.00$1,175.00
$40,000 (vehicle)$2,900$3,612$4,700

Note: a vehicle is taxed at the rate for the address where it is registered, not where you shop. Most grocery food and prescription medicines are exempt statewide. Updated 2026-10-07.

Last updated: October 2026. Sources: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026); CDTFA — California City & County Sales & Use Tax Rates (operative October 1, 2026); CDTFA-105 — District Taxes, Rates, and Effective Dates; CDTFA — Detailed Description of the Sales & Use Tax Rate; CDTFA — Use Tax; CDTFA Publication 34 — Motor Vehicle Dealers; CDTFA — Tax Guide for Purchasers of Vehicles, Vessels, and Aircraft; CDTFA Publication 100 — Shipping and Delivery Charges; CDTFA Publication 31 — Grocery Stores; Franchise Tax Board — 2025 Form 540 instructions; IRS Topic No. 503 — Deductible Taxes.

Frequently Asked Questions

What is the sales tax rate in California?

The California statewide base sales tax rate is 7.25%. Cities and counties add voter-approved district taxes on top, and the statewide average combined rate is 9.03% (Tax Foundation, July 2026). Your own rate depends on where you buy — from 7.25% up to 11.75% on CDTFA's table of rates operative October 1, 2026.

Does California tax groceries?

No, not most groceries. Sales of food products for human consumption are generally exempt from California sales tax. Hot prepared food, food sold to eat on the premises and carbonated drinks are taxable (CDTFA Publication 31).

Is clothing taxed in California?

Yes. California has no general clothing exemption, so clothing is taxed at the 7.25% statewide base rate plus any district tax that applies where you buy.

What is the combined sales tax rate in California?

The statewide average combined (state + local) sales tax rate in California is 9.03%, according to the Tax Foundation's table of rates as of July 1, 2026. The statewide base is 7.25%; the rest is city and county district tax that varies by location — combined rates on CDTFA's October 1, 2026 table run up to 11.75%.

How do I calculate sales tax in California?

Multiply the purchase price by the rate. For the statewide base rate only: price × 0.0725. For the statewide average: price × 0.0903. Example: $50 × 0.0903 = $4.52 tax, total $54.52.

Which California city has the highest sales tax rate in 2026?

Lancaster and Palmdale (Los Angeles County) have the highest combined sales tax rate in California at 11.75% on CDTFA's table of rates operative October 1, 2026 — the 7.25% statewide base + 3.00% Los Angeles County district taxes + 1.50% city district taxes. Santa Fe Springs is next at 11.50%, then Santa Monica and several other Los Angeles County cities at 11.25%. The lowest combined rate is the 7.25% statewide base, charged where no district tax applies — for example in Alpine and Modoc counties. On a $1,000 purchase the spread is $45 — small per transaction but significant for appliances and furniture. Verify your exact rate at cdtfa.ca.gov before large purchases.

Do I owe California use tax on Amazon and online purchases?

Usually not on orders from large online retailers: out-of-state retailers whose sales for delivery into California exceed $500,000 in the preceding or current calendar year must register with CDTFA and collect the tax at checkout (a rule in effect since April 1, 2019). You do owe use tax when a taxable item was sold to you without California tax — for example (1) purchases from small out-of-state sellers below that threshold, (2) items bought in person out of state and brought home, and (3) foreign purchases brought into California. Report it on line 91 of Form 540 or pay it directly to CDTFA. Check your receipt: if no California tax was charged on a taxable item, use tax is due.

California sales tax calculator — how much sales tax do I pay on a $40,000 car?

A $40,000 vehicle is taxed at the combined rate for the address where the vehicle is registered, not the dealership's rate. Examples: Bakersfield 8.25% = $3,300; San Diego 7.75% = $3,100; Los Angeles 10.25% = $4,100; Hayward 10.75% = $4,300. A trade-in allowance does not reduce the taxable price — tax is based on the full selling price. Document preparation fees and mandatory warranties are taxable; optional warranties and DMV license fees are not. Source: CDTFA Publication 34 and CDTFA's vehicle purchaser guide; rates from CDTFA's October 1, 2026 table.

Does California charge sales tax on shipping and delivery fees?

It depends on how the seller ships and bills. Per CDTFA Publication 100, a delivery charge on a taxable sale is not taxable when (1) the seller ships directly to you by common carrier, contract carrier or US Mail, (2) the invoice lists delivery, shipping, freight or postage as a separate charge, and (3) the charge is not greater than the seller's actual delivery cost. If the charge is greater than the actual cost, the excess is taxable. Delivery in the seller's own vehicles is generally taxable, and so is a delivery charge included in the price of the item. In a combined shipping-and-handling charge, the handling portion is taxable.

How much sales tax on $100 in California?

On a $100 purchase in California: statewide base rate 7.25% = $7.25 tax ($107.25 total); statewide average 9.03% (Tax Foundation, July 2026) = $9.03 tax ($109.03 total); highest rate 11.75% (Lancaster and Palmdale) = $11.75 tax ($111.75 total). The exact amount depends on your city and county district taxes. Enter your exact combined rate in the calculator above, or look it up by address at maps.cdtfa.ca.gov.

Can I deduct California sales tax on my federal tax return?

Yes, if you itemize. On federal Schedule A you can deduct state and local income taxes or, instead, elect to deduct state and local general sales taxes — not both (IRS Topic No. 503). If you elect sales taxes, you can use your actual expenses or the optional sales tax tables, or the IRS Sales Tax Deduction Calculator. The combined deduction for state and local taxes is limited: IRS Topic No. 503 gives the limit as $40,000 ($20,000 if married filing separately), reduced by a modified adjusted gross income limitation but not below $10,000.