California Sales Tax Calculator
Compute California sales tax for any city in 2025. Add tax to a pre-tax price or strip it from a total.
🛍️ What is California Sales Tax?
California sales tax is a consumption tax collected by retailers at the point of sale on most tangible goods. The tax is administered by the California Department of Tax and Fee Administration (CDTFA) and is composed of multiple layers: a statewide base rate, a uniform local rate, and optional district taxes passed by voters at the city or county level.
The statewide base rate is 7.25%, broken down as 6% state general fund, 1% uniform local tax (distributed to counties and cities), and 0.25% county transportation fund. On top of this base, many jurisdictions add voter-approved district taxes ranging from 0.125% to more than 3%. That is why the combined rate varies so widely across the state, from 7.25% in some rural areas to as high as 10.75% in places like Hayward.
You encounter this calculator in several real-world situations. As a shopper, you want to know the true cost before you buy a $2,500 laptop in San Diego or a $400 pair of shoes in Los Angeles. As a small business owner, you need to quote tax-inclusive prices and then remit only the tax portion to the CDTFA. As an accountant or bookkeeper, you reverse-calculate the pre-tax base from receipts that show only the total charged. As a traveler, you compare purchasing a high-ticket item in a low-rate city such as Irvine (7.75%) versus a high-rate city such as Hayward (10.75%) to decide where to shop.
A common misconception is that California has one single sales tax rate. In practice, the rate depends on the physical location of the point of sale, not the billing address. A retailer in Pasadena charges 10.25% even if the buyer lives in San Diego. Online sellers with California nexus must charge the rate for the destination address. Another frequent confusion: the tax is on the seller but passed on to the buyer, so legally the seller owes the CDTFA, not the consumer directly.
📐 Formula
📖 How to Use This Calculator
Steps
💡 Example Calculations
Example 1: Buying Electronics in Los Angeles
$85 item purchased in Los Angeles at 10.25% combined rate
Example 2: Decoding a San Francisco Restaurant Receipt
$54.28 tax-inclusive total in San Francisco at 8.625% combined rate
Example 3: Large Appliance Purchase in San Diego
$2,500 appliance in San Diego at 7.75% combined rate
❓ Frequently Asked Questions
🔗 Related Calculators
What is the California state sales tax rate in 2025?
California's statewide base rate is 7.25%, composed of 6% state tax, 1% uniform local tax, and 0.25% county transportation fund. Most cities add district taxes on top, pushing combined rates to 8.25%-10.75% depending on location.
Which California city has the highest sales tax rate in 2025?
Among major cities, Hayward has the highest combined rate at 10.75%. Los Angeles, Oakland, Pasadena, and Long Beach follow at 10.25%. The exact rate for any address can vary by district boundary.
How do I calculate California sales tax?
Multiply the pre-tax price by the combined rate divided by 100. For example, a $100 item in San Francisco (8.625%) incurs $8.63 in tax for a $108.63 total. The formula is: Tax = Price x (Rate / 100).
How do I remove California sales tax from a total price?
Divide the tax-inclusive total by (1 + Rate/100). For a $108.63 total at 8.625%: Pre-tax = 108.63 / 1.08625 = $100.00. The calculator's Remove Tax mode does this automatically.
Are groceries exempt from California sales tax?
Yes. Most unprepared food items sold for home consumption are exempt from California sales tax. However, hot prepared foods, soft drinks, and candy are taxable at the full combined rate.
Is clothing taxable in California?
Yes. Unlike some other states, California does not exempt clothing from sales tax. All apparel is taxable at the applicable combined rate for the point of sale.
What is the sales tax rate in Los Angeles in 2025?
The combined sales tax rate in Los Angeles is 10.25% in 2025, made up of the 7.25% statewide base plus 3% in local district taxes. This rate applies across most of the city limits.
What is the sales tax rate in San Francisco in 2025?
San Francisco's combined rate is 8.625% in 2025. It sits below Los Angeles because SF imposes fewer district-level add-ons beyond the state and county base.
Can cities in California have different sales tax rates?
Yes. California allows cities and special districts to add voter-approved taxes on top of the statewide 7.25% base, up to a combined cap of 10.25% for general-purpose taxes. Some places exceed this cap through special district overrides.
Is online shopping subject to California sales tax?
Yes. Since 2019, out-of-state sellers with more than $500,000 in California sales must collect and remit California sales tax. California residents owe use tax on untaxed online purchases even if the seller does not collect it.
What is use tax in California?
Use tax is the counterpart to sales tax. It applies when you buy a taxable item from an out-of-state seller who does not collect California sales tax, or when you bring a purchase into California. The rate equals what sales tax would have been.
Does California sales tax apply to services?
Generally no. California sales tax applies to the sale of tangible personal property. Most services, such as legal, medical, and consulting fees, are not subject to sales tax unless they are bundled with a taxable product sale.