California Sales Tax Rates by City: 7.25% State Base, 7.25% to 11.75% Combined and the Seller's Permit
California Sales Tax Rates by City: 7.25% State Base, 7.25% to 11.75% Combined and the Seller's Permit
Every California city and county has its own combined sales tax rate. The rate you charge depends on where the sale happens, and it is made of the 7.25% statewide base plus any local district taxes that apply. This guide covers the rates in the California Department of Tax and Fee Administration (CDTFA) rate file effective October 1, 2026, how the rate is built, what the largest cities charge, and how to get the seller's permit you need to collect it.
Rates effective October 1, 2026. District taxes change, so these figures can change too. Check the CDTFA rate lookup before you file a return or set your prices.
How the California Sales Tax Rate Is Built
The sales tax rate has three layers:
- Statewide base: 7.25%. This applies everywhere in California.
- Local district taxes: These add from 0.10% to 2.00%. Some areas have more than one district tax, and the total depends on which districts cover the location of the sale.
- Combined rate: The base plus all applicable district taxes. This is the rate you collect.
California has 483 incorporated cities. Mountain House became the 483rd on July 1, 2024. The CDTFA rate file lists a combined rate for each of those cities, plus 58 county rates for unincorporated areas. That means a rate search by city name is the starting point, not the final answer.
The Range: Lowest and Highest City Rates
Combined city rates run from 7.25% to 11.75%:
- Lowest: 7.25%, which applies in places such as Alturas, Camarillo and Auburn. At this rate, the city adds no district tax on top of the statewide base.
- Highest: 11.75%, which applies in Palmdale and Lancaster.
- Next highest: Santa Fe Springs at 11.50%, then South El Monte, South Gate and Santa Monica at 11.25%.
Most cities fall in a narrow middle band. The most common combined rate is 8.75%, which applies in 89 of the 483 cities. The next most common are 7.75% (70 cities) and 9.25% (43 cities). If you sell in a typical California city, you will likely collect somewhere between 7.75% and 9.25%.
Combined Sales Tax Rates in the Largest California Cities
These are the combined city rates for selected large cities, effective October 1, 2026. Use them as a reference only. Confirm the rate for your exact address before you file.
| City | Combined Rate (October 1, 2026) |
|---|---|
| Los Angeles | 10.25% |
| San Diego | 7.75% |
| San Jose | 10.00% |
| San Francisco | 8.625% |
| Fresno | 8.35% |
| Sacramento | 8.75% |
| Long Beach | 11.00% |
| Oakland | 10.75% |
| Bakersfield | 8.25% |
| Anaheim | 7.75% |
| Stockton | 9.00% |
| Riverside | 8.75% |
| Irvine | 7.75% |
| Santa Ana | 9.25% |
| Chula Vista | 8.75% |
California Sales Tax Rate in Los Angeles
Los Angeles is the largest city in the state, and its combined rate of 10.25% is well above the 7.25% statewide base. If you sell from a Los Angeles location or deliver taxable goods to a Los Angeles address, you collect at the rate that applies to that location. Because Los Angeles is a large city with many district boundaries, do not assume the 10.25% figure applies to every address in the city. Run the address through the CDTFA lookup before you set your tax line.
Why a City Rate Is Not Always the Rate for Your Address
A city rate is a starting point. District boundaries can split a city, so two addresses in the same city may carry different combined rates. This matters most in three situations:
- Your business sits near a district boundary.
- You ship or deliver goods into different districts.
- Your customers buy in person at a location you did not expect.
Use the CDTFA address lookup to find the rate for each location. If you ship into multiple districts, read the CDTFA district guidance on how the rate for a sale is determined. Your obligation is to collect the rate that applies under the location rules for the sale, not simply the rate for the city where your office sits.
Two topics are outside the scope of this guide: marketplace facilitator rules and sales tax on services. Check both with the CDTFA before you rely on them.
The California Seller's Permit
A business needs a seller's permit if it is engaged in business in California and plans to sell or lease tangible personal property that would ordinarily be taxed at retail. The permit is issued by the CDTFA, and the key facts are:
- Cost: Free.
- Security deposit: The CDTFA may require one in some cases, such as a revoked permit or a history of nonpayment.
- Locations: A business with several locations may need a permit for each address, although a consolidated permit is generally possible. Ask the CDTFA which setup fits your operation.
- Temporary permits: These cover selling operations that normally last no longer than 30 days at one location.
Register online through the CDTFA. Have these ready before you start:
- Social Security number and a government ID
- An email address
- Your federal EIN, if you have one
- Your entity details, such as your LLC or corporation information from the Secretary of State
- Bank information
The CDTFA's sales and use tax page at https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax.htm explains the permit and the sales and use tax. The CDTFA's main site is https://www.cdtfa.ca.gov/.
Returns, Reporting Periods and Records
Once you hold a seller's permit, you must file returns on time, even when you made no sales. The rules are:
- Due date: Returns are due on the last day of the month after the reporting period closes. For example, a period ending June 30 is due July 31.
- Reporting basis: The CDTFA assigns your basis: monthly, quarterly, quarterly prepay, fiscal annual or annual.
- Prepayments: The CDTFA requires prepayments from businesses with average taxable sales of $17,000 or more a month. The CDTFA sends this requirement by written notice.
- Records: Keep your records at least four years.
Check your reporting basis and due dates on your CDTFA account, since the basis is set by the CDTFA and not chosen by you.
The Seller's Permit Is Not a Business License
This is the most common mix-up. California has no general statewide business license. The Secretary of State issues no licenses or permits, and the seller's permit is not a business license. Most cities and some counties separately charge a local business tax or require a registration certificate. Of the 483 cities, 445 report revenue from one. There is no common formula for these charges, so the amount and the rules depend on the city where you operate. Regulated trades and professions also need licenses from state boards, such as the Contractors State License Board or the Department of Consumer Affairs boards.
In practice, a seller of taxable goods usually needs three things at the state level: an entity registration with the Secretary of State, a seller's permit from the CDTFA, and, if the business has employees, an account with the Employment Development Department (EDD). Then the business adds whatever local and activity-specific licenses apply. Check the city or county where you operate for its local requirements.
Resale Certificates
If you buy goods to resell, you do not pay sales tax on those purchases. Instead, you give your supplier a resale certificate. California does not require a specific form. The CDTFA-230 is optional, but whatever document you use must state that the property is for resale. Keep copies of the certificates you accept, since they support your tax-free purchases if the CDTFA reviews your records.
The 15% Cannabis Excise Tax
Cannabis retailers collect a 15% cannabis excise tax in addition to sales tax. The excise tax is separate from the combined city and county rate, so cannabis sellers need to budget for both. Cannabis licensing also has its own city-by-city rules, and those are covered in our guide to cannabis business license requirements by city.
Out-of-State Sellers
A seller based outside California can still be required to register if it is engaged in business in California. An out-of-state seller with combined California sales of tangible personal property above $500,000 in the preceding or current calendar year is treated as engaged in business in California. If your sales are near that line, check your numbers with the CDTFA before you ship.
Practical Steps for Collecting the Right Rate
- Find the combined rate for each location you sell from or deliver to, using the CDTFA lookup.
- Set your point-of-sale or invoicing tax rates to match those locations, and review them when district taxes change.
- Register for a seller's permit before you start collecting tax. Register for each location if the CDTFA requires it.
- Calendar your return due dates, which fall on the last day of the month after your reporting period closes.
- Keep sales and purchase records for at least four years.
- Confirm your local business tax or registration with your city or county, since that is a separate obligation from the seller's permit.
The California Small Business Development Center network can help you with the paperwork and planning if you are new to collecting tax.
Important Disclaimer
This guide is general information, not legal or tax advice. Sales tax rules depend on your specific facts, and rates change when district taxes change. Confirm the rate for each location with the CDTFA, and speak with a qualified CPA or attorney before making decisions about your tax registration, reporting or entity structure, especially if you sell across many districts, ship out of state or operate in a regulated industry.