California Sales Tax: The 7.25% Base Rate and City Rates Up to 11.75%

California's tax agency, the California Department of Tax and Fee Administration (CDTFA), publishes the rate for every city and county. This guide uses its rate information page, its city and county rate table effective October 1, 2026, and its CDTFA-95 rate list operative the same day, all read in October 2026.

California sales tax rates in major cities

City	County	Combined rate from October 1, 2026
Los Angeles	Los Angeles	10.250%
Long Beach	Los Angeles	11.000%
Lancaster	Los Angeles	11.750%
San Diego	San Diego	7.750%
San Francisco	San Francisco	8.625%
San Jose	Santa Clara	10.000%
Oakland	Alameda	10.750%
Sacramento	Sacramento	8.750%
Fresno	Fresno	8.350%
Bakersfield	Kern	8.250%
Irvine	Orange	7.750%

These figures combine the state, county, local and district taxes, as the CDTFA lists them with three digits after the decimal. Alpine County sits at the 7.250% base.

The highest and lowest rates in the October 2026 table

The spread inside Los Angeles County alone shows why the address matters. The CDTFA's table lists these at the top end:

• Lancaster and Palmdale: 11.750%.
• Santa Monica, Calabasas, Bell Gardens and City of Commerce: 11.250%.
• Pasadena, Alhambra and Long Beach: 11.000%.

At the other end, Alpine County sits at the 7.250% base, and cities such as Anaheim, Irvine and San Diego are at 7.750%. Elsewhere, Santa Ana and Santa Barbara are at 9.250%, Stockton at 9.000%, Modesto at 8.875%, and Riverside and Contra Costa County at 8.750%. Alameda County and Berkeley are both at 10.250%, while Oakland, inside Alameda County, is at 10.750%.

Why two addresses in one county can have different rates

This is what catches most sellers. The 7.25% is only the floor. On top of it, cities and counties can add district taxes, each between 0.10% and 2.00%, and some areas have more than one in force. That's why Los Angeles is at 10.250% while Lancaster, in the same county, is at 11.750%. The CDTFA also notes that unincorporated areas aren't listed by town name: if an address isn't inside an incorporated city, the county's unincorporated area rate applies.

So a ZIP code or a city name on an order isn't enough. The CDTFA says to look up the rate by address, and that's the only safe way to charge it.

Who needs to collect California sales tax

If you sell taxable goods in California, you'll generally need a seller's permit from the CDTFA, and the agency says sellers must report the district taxes that apply to your sales and purchases. My guide to the California seller's permit walks through who needs one and how to apply. If you're forming a company too, my California LLC guide covers the setup costs and filings.

How to charge the right rate, step by step

1. Work out which address sets the rate. For sales you deliver inside California, the CDTFA's Publication 105 explains how district taxes apply.
2. Look up that exact address with the CDTFA's rate lookup, not the ZIP code.
3. Check whether the address is in an incorporated city. If it isn't, use the county's unincorporated area rate.
4. Charge the combined rate on the taxable part of the sale and record which district the sale belongs to.
5. Report the district taxes on your return, as the CDTFA requires sellers to report and pay the district taxes that apply.

Check the rate table is current

The current CDTFA tables took effect on October 1, 2026, and the agency's own city and county list carries a warning that the rates may be outdated, pointing sellers to its live rate pages for current and past rates. If you sell across the state, set a reminder to check whether any of your usual delivery areas changed whenever a new table is published.

Two CDTFA publications worth bookmarking

• Publication 44, District Taxes (Sales and Use Taxes), which explains how district taxes work and who must report them.
• Publication 105, District Taxes and Sales Delivered in California, which covers how district tax applies when you deliver goods to customers in another district.

Both are listed on the CDTFA's rate information page, alongside a detailed breakdown of the sales and use tax rate and a list of active district taxes with their start and end dates.

Who to ask when you're not sure

• The CDTFA rate lookup by address on its website.
• The CDTFA Customer Service Center on 1-800-400-7115 (TTY 711), Monday to Friday, 7:30 a.m. to 5:00 p.m. Pacific time, except state holidays.
• Your local CDTFA office.

Common California sales tax mistakes

• Charging 7.25% everywhere because that's the number people quote.
• Using the rate for the city name in the mailing address when the address is unincorporated.
• Using a rate table from before October 1, 2026.
• Forgetting that some areas have more than one district tax.

If you'd rather not track this by hand, my roundup of sales tax software lists tools that calculate the district rate by address.

My verdict

Don't think of California sales tax as 7.25%. Think of it as 7.25% plus whatever the address adds, which takes Lancaster and Palmdale to 11.750%. Look up every rate by address, recheck the tables when a new set takes effect, and you'll avoid the most expensive small-seller mistake: charging the wrong district.

Frequently asked questions

What is the sales tax rate in California?

The statewide rate is 7.25% as of October 2026. District taxes of 0.10% to 2.00% each push most local rates higher.

What is the sales tax in Los Angeles?

The City of Los Angeles rate is 10.250% from October 1, 2026, according to the CDTFA's city and county rate table.

Which California city has the highest sales tax?

Lancaster and Palmdale, both in Los Angeles County, have the highest rate in the CDTFA's October 1, 2026 table at 11.750%.

What is the sales tax in San Francisco?

San Francisco's combined rate is 8.625% from October 1, 2026, according to the CDTFA.

How do I find the right California sales tax rate?

Look up the exact address with the CDTFA's rate lookup. If the address isn't in an incorporated city, the county's unincorporated area rate applies.