Sales Tax in California

California's statewide base sales tax rate of 7.25% is itself among the highest state base rates in the country, and combined state-plus-local rates run 7.25%-11.25% depending on jurisdiction -- a real, meaningful cost factor this record does not understate.

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A high base rate, before local add-ons

California's 7.25% statewide base rate is made up of a 6% state rate plus a 1.25% mandatory local rate that funds county and city transportation -- meaning even the LOWEST possible combined rate anywhere in California (7.25%) already sits well above many other states' full combined rates.

Local district taxes push many cities well above the base

On top of the 7.25% base, cities, counties, and special districts can layer additional local district taxes, producing combined rates up to roughly 11.25% in specific jurisdictions -- Los Angeles runs 10.25%, while San Diego runs a comparatively lower 7.75%. Confirm the specific combined rate for your target city before budgeting big-ticket purchases.

This compounds with California's high income tax, not offsets it

Unlike a state such as Oregon (zero sales tax, high income tax) or Washington (zero income tax, real sales tax), California runs high on BOTH major consumption and income tax levers, with no offsetting zero-tax category in its overall structure -- a genuinely different, more uniformly high-tax profile than states built around one standout low-tax feature.

Key takeaways

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Read the full California overview for the complete picture, or explore individual cities and towns we've researched.

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Last reviewed: 2026-08-25. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.