California Sales Tax Rates and Fees
California has the highest state sales tax rate in the nation at 7.25%. With local district taxes, combined rates can exceed 10% in some areas.
California State Sales Tax Rate
The statewide base rate is 7.25%, which includes:
- 6.00% state tax
- 1.25% mandatory local tax (county/city)
District Tax Rates
Additional district taxes can add 0.10% to 3%+ depending on location. The combined rate in some areas exceeds 10%.
Major California Cities Tax Rates (2025)
| City | Combined Rate |
|---|---|
| Los Angeles | 9.50% |
| San Francisco | 8.625% |
| San Diego | 7.75% |
| San Jose | 9.375% |
| Oakland | 10.25% |
| Sacramento | 8.75% |
| Long Beach | 10.25% |
| Fresno | 8.35% |
What Is Taxable in California?
- Retail sales of tangible personal property
- Certain labor and fabrication charges
- Leases of tangible personal property
- Some digital goods and services
What Is Exempt in California?
- Most groceries (unprepared food)
- Prescription medications
- Items purchased for resale
- Sales to the U.S. government
- Certain manufacturing equipment
Registration Fees
Registering for a California Seller’s Permit is free. However, a security deposit may be required based on estimated tax liability.
Late Filing Penalties
- 10% penalty on unpaid tax
- Interest accrues on unpaid amounts
- Additional penalties for negligence or fraud
Related California Guides
Seller’s Permit — Step-by-step guide to get your California permit.
CDTFA Contact — Questions about rates? Contact the CDTFA.