California Sales Tax Calculator (2026 Rates)
Current California sales tax rates, city examples, economic nexus thresholds, exemptions, and FAQ.
State Rate
7.25%
Avg Combined
16.10%
Max Combined
18.00%
Nexus Threshold
$500K
Example: $100 purchase in California
Tax to collect (avg)
$16.10
Total from customer
$116.10
About California Sales Tax
California has the highest statewide base sales tax rate in the United States at 7.25%, composed of a 6% state rate plus a 1.25% uniform local rate. On top of this, California allows district taxes that vary by location, pushing the combined rate in many areas above 9%. Los Angeles, for example, has a combined rate of 9.5%, while parts of Alameda County reach 10.75% — the highest in the state.
California uses a district tax system, meaning the exact rate depends on where the buyer is located, not where the seller is based. This makes California a destination-based state for district taxes. E-commerce sellers must collect at the rate corresponding to the customer's shipping address.
The economic nexus threshold in California is $500,000 in annual gross sales into the state — one of the highest thresholds in the country. There is no transaction-count requirement. Once you exceed $500K, you must register with the California Department of Tax and Fee Administration (CDTFA) and begin collecting.
California Sales Tax by City
| City | Combined Rate |
|---|---|
| Los Angeles | 9.50% |
| San Francisco | 8.63% |
| San Diego | 7.75% |
| Sacramento | 8.75% |
| San Jose | 9.38% |
Rates shown are combined state + local rates for representative cities. Actual rates may vary by specific address, district, or zone. Verify with the California Department of Revenue.
California Sales Tax Facts
Tax Structure
- State rate
- 7.25%
- Average local rate
- 8.85%
- Maximum local rate
- 10.75%
- Avg combined rate
- 16.10%
- Sourcing method
- Origin + district
Economic Nexus
- Threshold
- $500K
- Includes transactions
- No
Once you exceed this threshold in annual sales into California, you must register and collect sales tax.
California Sales Tax Exemptions
- Groceries for home consumption
- Prescription drugs
- Most agricultural supplies
- Sales to the U.S. government
- Certain manufacturing equipment
California Sales Tax FAQ
What is the California state sales tax rate in 2026?
California's statewide base sales tax rate is 7.25% — the highest in the nation. This consists of a 6% state rate and a 1.25% uniform local rate. However, most areas add district taxes on top, pushing the average combined rate to 8.85%. Los Angeles has a combined rate of 9.5%, and parts of Alameda County reach 10.75%.
What is the economic nexus threshold for California?
California's economic nexus threshold is $500,000 in gross annual sales into the state. There is no separate transaction count requirement. Once you exceed $500K in a calendar year, you must register with the CDTFA and begin collecting sales tax. This is one of the highest thresholds among states with sales tax.
Are groceries taxed in California?
No. California exempts most groceries for home consumption from sales tax. This includes staple foods, meats, dairy, produce, and bakery items. However, prepared foods (restaurant meals, hot foods), alcohol, tobacco, and non-food grocery items (paper products, cleaning supplies) are taxable. Supplements and vitamins are also taxable.
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Data Sources & Disclaimer
Sales tax rates are based on data from the Sales Tax Institute and Avalara, effective for 2026 (updated annually). State and local sales tax rates are approximate averages. Actual rates vary by city, county, and district. Economic nexus thresholds are simplified. Always verify with the California Department of Revenue or a tax professional.