California sales tax calculator

How California sales tax actually works

California's sales tax is the highest base rate in the United States at 7.25%, and almost no purchase in California actually pays only that. The state rate is the floor; counties and cities layer "district taxes" on top, typically 0.10% to 2.50% additional, sometimes combined from multiple overlapping districts. The total rate you pay depends on the specific address of the buyer or seller.

Sample 2026 effective combined rates across major California cities:

• Los Angeles: 9.50% (7.25% state + 1.00% LA County + 1.25% LA City)
• San Francisco: 8.625% (7.25% state + 1.375% SF District)
• San Diego: 7.75% (7.25% state + 0.50% SD County)
• San Jose: 9.375% (7.25% state + 2.125% Santa Clara)
• Sacramento: 8.75% (7.25% state + 1.50% Sacramento)
• Oakland: 10.25% (7.25% state + 3.00% Alameda County)

The CDTFA (California Department of Tax and Fee Administration) maintains the authoritative rate lookup tool. For commercial use, look up by exact street address — district boundaries cross zip codes and small differences matter on large purchases.

The math: add California sales tax

Sales tax in the US is added to the displayed price (unlike VAT in Europe, which is included). The math:

• Sticker price + tax = total: total = sticker × (1 + rate/100)
• A $1,000 laptop in Los Angeles at 9.5%: $1,000 × 1.095 = $1,095. The $95 difference is sales tax.
• A $1,000 laptop in Oakland at 10.25%: $1,000 × 1.1025 = $1,102.50. The $102.50 is sales tax.

Use the calculator above with the rate that applies to your location.

What's exempt from California sales tax

• Groceries for home consumption. Food sold by grocery stores for off-premises consumption is exempt. Restaurant meals (eat-in or carry-out) are taxable.
• Prescription medicines. Exempt. Over-the-counter medicines are taxable.
• Sales to the federal government. Exempt. Sales to California state or local government are generally taxable.
• Manufacturer equipment. Partial exemption (3.9375% reduction) for purchases used directly in manufacturing.

Online sales and the Wayfair decision

Since the 2018 Supreme Court decision in South Dakota v. Wayfair, online retailers must collect California sales tax on sales to California addresses regardless of where the retailer is located, provided they exceed $500,000 in annual California sales. Most major e-commerce sites (Amazon, Best Buy, Target, Apple) collect at the destination rate including local district taxes; smaller sellers may or may not. The buyer is technically liable for "use tax" at the same rate on out-of-state purchases where sales tax was not collected.

Common California sales tax mistakes

• Hot food vs cold food. Hot prepared food is always taxable. Cold food sold by a grocery store is exempt; cold food prepared by a deli or restaurant for immediate consumption is taxable.
• Bundled sales. When a taxable and non-taxable item are sold for a single price (a meal deal with a soda, for example), the entire bundle is usually taxable unless properly itemized.
• Shipping charges. If clearly stated separately on the invoice and at the seller's actual cost, shipping is usually exempt. If bundled into the item price or marked up, it's taxable.
• SaaS and digital goods. Generally not taxable in California (one of the few states that doesn't broadly tax digital goods). Physical software on disc is taxable.

How to use the calculator

Enter the rate that applies to your specific California location (use the CDTFA address lookup if you're unsure), then enter the pre-tax amount. The calculator returns the tax amount and total. For California purchases, this is almost always "add tax to a displayed price" rather than "remove tax from an inclusive price."