How to Calculate Sales Tax in California (Rates by City)
Every California sale starts at the same statewide rate. What you actually pay depends on local district taxes where the sale happens.
California sales tax = price × combined rate. The combined rate is the 7.25% statewide base plus any local district taxes where the sale takes place, so rates run from 7.25% to over 10%. A $250 purchase in Los Angeles at 10.25% costs $25.63 in tax, for a total of $275.63.
The 7.25% base and district taxes
The 7.25% statewide rate is itself several taxes combined: state general and special funds plus a uniform 1% local tax that goes to cities and counties. On top of that, voters approve district taxes for transportation, public safety, hospitals and more. That is why two neighboring cities can have different rates.
Rates in major cities
| City | Combined rate |
|---|---|
| Alameda | 10.75% |
| Long Beach | 10.5% |
| Los Angeles | 10.25% |
| Sacramento | 8.75% |
| San Diego | 7.75% |
| San Francisco | 8.625% |
Rates as of July 1, 2026. District rates change on January 1, April 1, July 1 and October 1 as local measures start or end; the CDTFA publishes the current rate for every city and county.
The formula
Sales tax = price × (combined rate ÷ 100). Total = price + sales tax.
To back tax out of a tax-included total: price = total ÷ (1 + rate ÷ 100). For example, a $110.25 receipt at 10.25% was $100.00 before tax.
What is taxable and what isn't
Sales tax applies to sales of tangible goods. Common exemptions include most food products for home consumption (groceries), prescription medicines, and most services that don't involve transferring goods. Restaurant meals and hot prepared food are taxable. Labor is generally not taxable, except for fabrication labor, such as custom work that produces a new item.
Use tax on online and out-of-state purchases
When you buy something for use in California from a seller who doesn't collect California tax, you owe use tax at the same rate you'd have paid locally. Large online retailers collect it at checkout. For other purchases, individuals can report use tax on their California income tax return.
Vehicles are different
For cars, the rate is set by where you register the vehicle, and a trade-in does not reduce the taxable price. See the car sales tax calculator.
Look up your rate
The sales tax district rate lookup shows combined rates for major California cities and calculates the tax on a purchase.
Frequently Asked Questions
What is the sales tax rate in California?
The statewide base rate is 7.25%. Most areas add local district taxes, so combined rates range from 7.25% to over 10% depending on the city or county.
How do I calculate California sales tax?
Multiply the price by the combined rate for the location, divided by 100. At a 9.5% rate, a $200 item has $19 in tax, for a $219 total.
Are groceries taxed in California?
Most food products for home consumption are exempt from California sales tax. Hot prepared food, restaurant meals and some items sold with food, such as alcohol and soda, are taxable.
Do I pay California sales tax on online purchases?
Yes. Large online sellers collect California sales or use tax at checkout. If a seller does not, you owe use tax at your local rate and can report it on your California income tax return.
Why is sales tax different in each California city?
Local voters approve district taxes for things like transportation and public safety, which are added to the 7.25% statewide base. Each city or county can have a different set of district taxes.
This article is for general information only. Rates change quarterly; confirm the current rate for a specific address with the CDTFA.