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Combined Rate: 7.25%
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About

California imposes a statewide base sales tax rate of 7.25%, composed of a 6.00% state levy plus a mandatory 1.25% local allocation. Individual counties and special taxing districts layer additional rates on top, pushing combined rates from 7.25% to as high as 10.75% in parts of Los Angeles County. Miscalculating by even 0.25% on a $50,000 commercial purchase creates a $125 discrepancy that triggers CDTFA audit flags. This calculator applies the correct combined rate for all 58 California counties, handles multi-item subtotals, and produces an itemized receipt suitable for bookkeeping. Note: rates reflect standard district levies and may not capture hyper-local transportation or housing authority surcharges approved after July 2024.

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Formulas

The California sales tax applied to any purchase is computed as the product of the pre-tax subtotal and the applicable combined rate for the transaction's county. The combined rate is the sum of the statewide base and the local district surcharge.

T = S × rcombined100

where T = tax amount in $, S = pre-tax subtotal in $, and rcombined = combined sales tax rate in %.

rcombined = rstate + rdistrict

where rstate = 7.25% (fixed statewide base comprising 6.00% state + 1.25% mandatory local), and rdistrict = additional voter-approved district tax (0.00% to 3.50% depending on jurisdiction).

Total = S + T

For multi-item transactions, the subtotal S is computed as:

S = ni=1 qi × pi

where qi = quantity and pi = unit price of the i-th item. All monetary results are rounded to the nearest cent using banker's rounding.

Reference Data

CountyState RateDistrict RateCombined Rate
Alameda7.25%3.00%10.25%
Alpine7.25%0.00%7.25%
Amador7.25%0.50%7.75%
Butte7.25%0.00%7.25%
Calaveras7.25%0.50%7.75%
Colusa7.25%0.50%7.75%
Contra Costa7.25%1.75%9.00%
Del Norte7.25%0.50%7.75%
El Dorado7.25%0.50%7.75%
Fresno7.25%0.98%8.23%
Glenn7.25%0.50%7.75%
Humboldt7.25%1.00%8.25%
Imperial7.25%0.75%8.00%
Inyo7.25%0.50%7.75%
Kern7.25%0.75%8.00%
Kings7.25%0.50%7.75%
Lake7.25%0.50%7.75%
Lassen7.25%0.00%7.25%
Los Angeles7.25%2.25%9.50%
Madera7.25%0.50%7.75%
Marin7.25%1.50%8.75%
Mariposa7.25%0.50%7.75%
Mendocino7.25%1.13%8.38%
Merced7.25%0.50%7.75%
Modoc7.25%0.50%7.75%
Mono7.25%0.50%7.75%
Monterey7.25%1.00%8.25%
Napa7.25%0.50%7.75%
Nevada7.25%0.75%8.00%
Orange7.25%0.50%7.75%
Placer7.25%0.50%7.75%
Plumas7.25%0.50%7.75%
Riverside7.25%0.50%7.75%
Sacramento7.25%1.50%8.75%
San Benito7.25%1.00%8.25%
San Bernardino7.25%0.50%7.75%
San Diego7.25%0.50%7.75%
San Francisco7.25%1.38%8.63%
San Joaquin7.25%1.75%9.00%
San Luis Obispo7.25%0.50%7.75%
San Mateo7.25%2.00%9.25%
Santa Barbara7.25%0.50%7.75%
Santa Clara7.25%1.88%9.13%
Santa Cruz7.25%1.75%9.00%
Shasta7.25%0.00%7.25%
Sierra7.25%0.00%7.25%
Siskiyou7.25%0.25%7.50%
Solano7.25%0.63%7.88%
Sonoma7.25%1.50%8.75%
Stanislaus7.25%0.63%7.88%
Sutter7.25%0.50%7.75%
Tehama7.25%0.00%7.25%
Trinity7.25%0.00%7.25%
Tulare7.25%0.50%7.75%
Tuolumne7.25%0.50%7.75%
Ventura7.25%0.25%7.50%
Yolo7.25%1.00%8.25%
Yuba7.25%0.50%7.75%

Frequently Asked Questions

Los Angeles County has one of the highest baseline combined rates at 9.50%, though specific cities within Los Angeles can reach 10.25% or higher with additional city-level measures. Alameda County sits at 10.25% countywide. San Mateo (9.25%), Santa Clara (9.13%), and San Joaquin (9.00%) also rank among the highest. These elevated rates reflect voter-approved transportation and housing measures layered on top of the 7.25% state base.
Most grocery food items purchased for home consumption are exempt from California sales tax under Revenue and Taxation Code Section 6359. However, prepared food, hot food, carbonated beverages, alcoholic beverages, and food sold through vending machines are taxable at the full combined rate. If you are calculating tax for a mixed receipt that includes both exempt groceries and taxable items, enter only the taxable portion into the calculator.
Tax is computed as S × r and then rounded to two decimal places using standard arithmetic rounding (half-up). The CDTFA publishes tax computation schedules that prescribe bracket-based rounding for point-of-sale transactions, which can differ by fractions of a cent from simple multiplication. For invoices and estimates, simple rounding is standard practice and matches what this calculator produces.
Yes. District tax rates can change on January 1 and April 1 of each year when new voter-approved measures take effect or existing ones expire. The statewide base rate of 7.25% has remained stable since 2017, but county-level combined rates shift regularly. Always verify the effective date if you are filing retroactive returns. The rates in this calculator reflect common countywide combined rates and may not capture every city-specific overlay.
Sales tax is collected by the seller at the point of sale within California. Use tax applies when you purchase a taxable item from an out-of-state seller who does not collect California tax. The rate is identical to your local combined sales tax rate. If you buy equipment online from a seller with no California nexus, you owe use tax on your CDTFA return at the same combined rate this calculator computes.
Resale transactions are generally exempt from sales tax when the buyer provides a valid California Resale Certificate (BOE-230). The exemption applies to goods purchased for resale in the regular course of business. If you are the end consumer or the goods are for internal business use (office supplies, equipment), full sales tax applies. Enter only the non-exempt portion of your invoice.