California's sales tax starts at 7.25%, the highest statewide rate in the US. Yet you'll often pay more than that. Cities and counties add district taxes on top, so the rate on your receipt depends on where you buy. Across the state, the average combined rate is 9.03%, according to the Tax Foundation.
Here's which rate to enter, what it adds to real purchases, and which sales escape the tax.
Which rate should you enter?
Use the combined rate for the place of sale. In a store, that's the store's location. For a car, boat or plane, the dealer charges the district tax where you register it.
These combined rates come from the California Department of Tax and Fee Administration (CDTFA) list effective July 1, 2026:
| Location | Combined rate | Tax on $100 | Total |
|---|---|---|---|
| Statewide base (e.g. unincorporated Placer County) | 7.25% | $7.25 | $107.25 |
| San Diego | 7.75% | $7.75 | $107.75 |
| Fresno | 8.35% | $8.35 | $108.35 |
| Los Angeles | 9.75% | $9.75 | $109.75 |
| Long Beach | 10.50% | $10.50 | $110.50 |
| Oakland | 10.75% | $10.75 | $110.75 |
| Lancaster and Palmdale | 11.25% | $11.25 | $111.25 |
From the base to the top rate, the gap is 4 percentage points. On a $2,000 laptop, that's $80 more tax in Lancaster than at the base rate.
How the calculator works it out
Enter the pre-tax price and your combined rate. You get the tax and the total you'll pay.
On $100 at 7.25%, the tax is $7.25 and the total is $107.25. The calculator also shows the tax as a share of the total: 6.76%. That share is always a little below the rate, because the total already includes the tax.
Where a car is registered matters most
On a big purchase, a few tenths of a percent turn into real money. Here's the tax on a $30,000 car at three registration addresses:
Sales tax on a $30,000 car
By the district rate of the registration address
Registering in Lancaster instead of an area at the base rate adds $1,200. Buying from a dealer in a cheaper county doesn't change that. The district tax follows the registration address.
Working backwards from a receipt
Got a total but no breakdown? Divide, don't subtract. In Los Angeles, a $109.75 total came from a $100 item:
Taking 9.75% off the total gives $99.05 instead. That's 95 cents too low, and the error grows with the amount. It matters for expense claims, where the pre-tax figure goes on the form.
What doesn't get taxed?
Two rules from the CDTFA's guide for restaurants catch people out:
- Hot food versus cold food. Hot food is usually taxable, even as takeout. Cold food sold to go usually isn't, unless the seller falls under the CDTFA's 80-80 rule.
- Tips versus service charges. A tip you choose to leave isn't taxed. A mandatory service charge is part of the taxable bill, even if staff get the money.
Buying from out of state?
An online seller that doesn't charge California tax doesn't make the purchase tax-free. According to the CDTFA, you owe use tax instead. It applies when an out-of-state retailer isn't registered to collect California tax.
The rate is the one for your location, so you can use the same calculator to work it out.
Rates change during the year
The CDTFA puts it plainly: rates change often, as voters approve new districts and old ones expire. The table above uses the list that took effect on July 1, 2026.
Before a large purchase, check the current rate for your address on the CDTFA site. A quarter of a point on a $40,000 car is $100.
If you sell: the tax isn't your money
A seller collects sales tax for the state. Say you take in $50,000 in a month in Los Angeles, tax included. Then $4,442 of it is tax due to the CDTFA, and only $45,558 is your revenue.
Keep that money apart from your takings, so the payment to the CDTFA never catches you short. The sales tax calculator does the same sums for any state. The California income tax calculator covers the other big levy. Selling abroad? The VAT calculator handles Europe's system, which works differently.