What is the statewide base sales tax rate in California?

The statewide base sales tax rate in California is 7.25%. Local county and city taxes can increase total combined rates up to 11.25%.

What is the sales tax sourcing rule and nexus threshold in California?

California utilizes Hybrid (Origin for city/county, Destination for district taxes) sourcing rules. The economic nexus threshold for remote sellers is $500,000 in cumulative California sales.

CA • 2376 ZIP Codes Indexed

California Sales Tax Rates 2026 - State & Local Guide

Hướng dẫn đầy đủ về thuế bán hàng năm 2026 cho California (CA). Thuế suất cơ bản tiểu bang là 7.25% với thuế địa phương kết hợp lên đến 11.25%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in California (CA) is 7.25% in 2026. Local county and city taxes can increase total combined rates up to 11.25%, with a statewide average combined rate of 8.72%.

Base State Rate

7.25%

Average Local Rate

8.72%

Maximum Combined

11.25%

Indexed Cities

1149

Thành Phố & Khu Vực Trực Thuộc California

Thành phố	Quận (County)	Thuế Suất Kết Hợp	Action
			Xem Thuế Suất →

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Không tìm thấy thành phố hoặc quận phù hợp.

📋 State Tax Rules & Compliance Guide (California)

Sourcing Rule Hybrid (Origin for city/county, Destination for district taxes)

Groceries & Food Exempt (0%)

Clothing & Apparel Taxable (standard rates)

SaaS & Digital Goods Non-Taxable (Custom & off-the-shelf cloud software is exempt)

Economic Nexus Threshold $500,000 in cumulative California sales

Official Tax Authority California Department of Tax and Fee Administration (CDTFA) ↗

🏛️ Counties in California

Alameda County 67 ZIPs → Alpine County 2 ZIPs → Amador County 13 ZIPs → Butte County 25 ZIPs → Calaveras County 20 ZIPs → Colusa County 7 ZIPs → Contra Costa County 52 ZIPs → Del Norte County 6 ZIPs → El Dorado County 19 ZIPs → Fresno County 84 ZIPs → Glenn County 5 ZIPs → Humboldt County 30 ZIPs → Imperial County 17 ZIPs → Inyo County 12 ZIPs → Kern County 60 ZIPs → Kings County 8 ZIPs → Lake County 12 ZIPs → Lassen County 11 ZIPs → Los Angeles County 490 ZIPs → Madera County 11 ZIPs → Marin County 37 ZIPs → Mariposa County 9 ZIPs → Mendocino County 21 ZIPs → Merced County 21 ZIPs → Modoc County 11 ZIPs → Mono County 8 ZIPs → Monterey County 30 ZIPs → Napa County 11 ZIPs → Nevada County 11 ZIPs → Orange County 140 ZIPs → Placer County 24 ZIPs → Plumas County 15 ZIPs → Riverside County 96 ZIPs → Sacramento County 120 ZIPs → San Benito County 5 ZIPs → San Bernardino County 94 ZIPs → San Diego County 168 ZIPs → San Francisco County 49 ZIPs → San Joaquin County 38 ZIPs → San Luis Obispo County 31 ZIPs → San Mateo County 36 ZIPs → Santa Barbara County 37 ZIPs → Santa Clara County 102 ZIPs → Santa Cruz County 21 ZIPs → Shasta County 28 ZIPs → Sierra County 8 ZIPs → Siskiyou County 14 ZIPs → Solano County 14 ZIPs → Sonoma County 41 ZIPs → Stanislaus County 28 ZIPs → Sutter County 8 ZIPs → Tehama County 14 ZIPs → Trinity County 11 ZIPs → Tulare County 42 ZIPs → Tuolumne County 10 ZIPs → Ventura County 45 ZIPs → Yolo County 19 ZIPs → Yuba County 8 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in California is 7.25%. Depending on the city and county, local sales taxes can increase the total combined rate up to 11.25%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $500,000 in cumulative California sales. Tax calculations follow Hybrid (Origin for city/county, Destination for district taxes) sourcing rules.