California’s base sales tax rate is 7.25%, but the combined rates range from 7.25%–11.25% across the state’s jurisdictions. The base sales tax rate includes a 6% state rate and 1.25% mandatory local rate that funds county and city transportation.

Below, we’ll explain how the California sales tax rate is structured, how origin- and destination-based rules determine rates, and the sales tax rates for California’s cities and counties.

Highlights

• California’s base sales tax rate is 7.25%, but it can be as high as 11.25% in certain cities.

• Because combined rates vary so widely, address-level rate data is important for accurate sales tax calculations.

• Sales tax rates are mainly based on where you sell for in-state sales and where the customer is located for out-of-state sales.

What is the California sales tax rate?

California’s statewide base sales tax rate is 7.25%, one of the highest in the country before any local tax is added. California lets counties and cities apply additional district taxes, which means 7.25% is rarely what customers actually pay. The effective California sales tax rate ranges from 7.25%–11.25%.

District tax rates shift regularly. The California Department of Tax and Fee Administration (CDTFA) publishes its rate tables quarterly.

How does California’s sales tax rate work?

California is a modified origin-based state for in-state sellers. State, county, and city taxes are based on seller location, and a district tax applies based on the consumer’s location.

Out-of-state sellers, including online sales, are subject to a use tax that has the same base rate (7.25%) as sales tax and is based on the customer’s district in California. Sales tax and use tax are mutually exclusive: if you charge sales tax on a purchase, you cannot also charge use tax.

Economic nexus rules have been in effect since 2019. Out-of-state businesses that exceed $500,000 in California sales in the previous or current calendar year must register with the CDTFA and collect and remit sales tax, even if they have no physical presence in the state.

What sales are taxable in California?

Tangible personal property is generally taxable by default, while services generally aren’t.

Here are some notable exemptions:

• Groceries: Food sold for home preparation is usually exempt from sales tax, though prepared and hot food is taxable.

• Prescription medicines, medical devices, diapers, and menstrual products: These are all exempt from sales tax under specific circumstances.

• Digital goods: California generally doesn’t tax downloadable software or mobile applications, though the rules vary depending on how the product is delivered.

• Manufacturing equipment: Certain purchases qualify for partial exemptions under specific CDTFA programs.

If you’re unsure whether what you sell is taxable, the CDTFA’s website has category-specific guidance that confirms status by product type.

How do you calculate California’s sales tax?

The formula is straightforward: multiply the taxable sale amount by the combined rate for the transaction location. What makes California complicated is finding the right rate for every transaction.

The state has hundreds of distinct tax jurisdictions, and a business with customers across California might be dealing with dozens of applicable rates simultaneously. Stripe Tax handles this automatically; it calculates the correct rate at checkout based on transaction location, applies it, and keeps an audit trail mapping each charge to the rate used. To see combined rates by address, use Stripe’s sales tax calculator.

What are the local sales tax rates in California?

California’s local sales tax structure is built in layers. The 6% state base rate has an additional 1.25% local tax that funds county transportation. Counties and cities can also add additional district taxes by popular vote.

District taxes typically range from 0.25%–1.5% per measure, and multiple measures can stack within a single jurisdiction. Cities such as Alameda, Long Beach, and parts of Los Angeles have combined rates above 11%.

2026 California sales tax range

Most tax rates in the state range from 8.25%–10.25%.

What are California’s sales tax rates by city?

Combined rates vary across California’s major cities. The figures below reflect the minimum combined rate for each city. The actual rate for a specific address might be higher if additional district taxes apply to that location. If you’re shipping to customers across California and applying a flat rate rather than address-level lookups, the variance across that list is large enough to create real filing errors.

Rates are current as of Q2 2026. Verify with the CDTFA before filing, as district tax changes take effect quarterly.

What are California’s sales tax rates by county?

County-level rates reflect the base plus any county-wide district taxes. Remember that cities within each county can add further taxes on top, so the figures in the chart below are minimums. Orange, Sacramento, San Diego, and San Bernardino counties sit close to the base rate at the county level, but several cities within those counties have passed their own district taxes that increase totals.

Here are the minimum combined sales tax rates in California’s 10 most populous counties:

Rates reflect county minimums as of Q2 2026. Individual cities within each county can carry higher combined rates. Anyone processing California transactions should be working with address-level rate data.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and GST on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.