State guide · CA
California sales tax and property tax
A single statewide base rate sits under a patchwork of voter-approved district taxes, while property tax follows the purchase price rather than the market.
Facts read on official California pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 7.25%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $5,369
- Effective property rate
- 0.71% · #32 of 51
California's statewide sales tax rate is 7.25%, unchanged since January 1, 2017. It splits into 6% for the state and 1.25% of local Bradley-Burns tax charged everywhere, and most areas then add voter-approved district taxes of 0.10% to 2.00% each, capped in principle at 2% combined per county, though some jurisdictions have special authority to go beyond. Food products are exempt, hot prepared food and meals are not, prescription drugs are exempt and clothing is taxed, with no holiday. The California Department of Tax and Fee Administration (CDTFA) publishes a new rate table every quarter. Property tax runs on Proposition 13: a home is taxed at 1% of its base-year value, the purchase price, which can rise no more than 2% a year until it is sold, plus voter-approved debt. The median owner paid $5,369 in 2024 on a $759,500 home (Census ACS), ranked 7 of 51 by bill but 32 by effective rate at 0.71%.
Total to pay
$107.25
Sales tax $7.25 · 7.25% of the price
| Price before tax | $100.00 |
| State tax · 7.25% | $7.25 |
| Local tax · 0% | $0.00 |
| Total | $107.25 |
Rule applied: general state rate. Exact local rate for an address: California rate lookup. How this is calculated.
Sales tax in California
Every California receipt starts from the same 7.25%. That base is lower than it was: it peaked at 8.25% from April 2009 to June 2011 and fell from 7.50% to its present level on January 1, 2017. What changes from one address to another is the district layer. Cities, counties and special districts ask voters for taxes of 0.10% to 2.00% each, earmarked for transportation, public safety or general purposes, and a single address can sit under several of them. Under Revenue and Taxation Code section 7251.1 their combined rate in a county should not pass 2%, which would put the usual ceiling at 9.25%, yet specific statutes let some places exceed it. The CDTFA rate map gives the exact figure for an address; the current table took effect on October 1, 2026.
A $1,400 laptop owes $101.50 at the base rate before any district tax. Groceries carry nothing, under Regulation 1602, but hot prepared food or a restaurant meal is taxed at the full local rate. Clothing has no exemption at any price, and there is no tax-free weekend to wait for.
Use tax closes the gap on purchases made without California tax, from an out-of-state website or abroad. Individuals can report it on their state income tax return, with CDTFA's lookup table if they prefer an estimate, at 7.25% plus the district tax of the place of use. Vehicles, vessels and aircraft cannot go on the income tax return; their use tax is handled separately.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 7.25% | yes | Statewide base rate of 7.25% since January 1, 2017: 6.00% state portion plus 1.25% local (Bradley-Burns) portion levied everywhere. Voter-approved district taxes of 0.10% to 2.00% each are added in most areas. |
| Groceries (food for home) | 0% | no | Food products for human consumption are exempt (Regulation 1602, R&T Code 6359); hot prepared food and meals are taxable. |
| Clothing | 7.25% | yes | Clothing is taxable at the full rate; California has no clothing exemption or sales tax holiday. |
| Prescription drugs | 0% | no |
Local sales taxes
Levied by district taxes adopted by cities, counties and special districts (transportation, public safety, general purpose), on top of the statewide 1.25% Bradley-Burns local tax. The combined rate of district taxes in a county may not exceed 2% (R&T Code 7251.1), but specific statutes authorize some jurisdictions to exceed it. Find the exact combined rate for an address with the official California lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
California has no sales tax holiday.
Worth knowing about California sales tax
- The 7.25% base splits into 6.00% for the state and 1.25% for cities and counties; it has been unchanged since January 1, 2017, when it fell from 7.50%. source
- District taxes range from 0.10% to 2.00% each, and some areas have more than one. source
- CDTFA publishes a new city and county rate table each quarter; the current table is effective October 1, 2026. source
- The statewide rate peaked at 8.25% from April 2009 to June 2011. source
- Use tax on purchases from out-of-state sellers can be paid on the California income tax return. source
- Use tax also applies to goods bought abroad and brought into California. source
Property tax in California
Proposition 13 sets California's property tax on the price paid, not on today's market. The county assessor records a base-year value at purchase or new construction; each year it may rise by no more than 2%, and it is reset to market value only on a change of ownership or new construction. The general levy is 1% of that taxable value, and voter-approved bonds add their own rate on top. Two neighbors in identical houses can therefore pay very different bills, the long-time owner often far less than the recent buyer.
Take a home bought for $650,000. With the $7,000 Homeowners' Exemption, the 1% levy comes to $6,430 in the first year, before bonds. After 10 years at the maximum 2% growth, its taxable value can reach only $792,346, whatever the market has done. The exemption is claimed once on form BOE-266 with the county assessor, by February 15 for the full year, and the home must be the principal residence on the January 1 lien date. At the Census ratio of 0.71%, a $800,000 home pays about $5,656.
Proposition 19 governs moves and inheritances. Owners aged 55 or older, severely disabled owners and disaster victims can carry their taxable value to a replacement home anywhere in the state, up to three times. A family home passed to a child keeps its old value only if the child lives there, and only up to the factored base-year value plus $1 million: in the Board of Equalization's example, a home with a $300,000 factored value and a $1,500,000 market value adds $200,000 to its taxable value. Secured bills go out by November 1; the first installment is delinquent after December 10 and the second after April 10.
Property tax on a home in California
Typical bill per year
$5,370
| Per month | $447 |
| Median effective rate in California | 0.71% |
| Median bill paid | $5,369 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | California |
|---|---|
| Median home value (owner-occupied) | $759,500 |
| Median real estate taxes paid | $5,369 |
| with a mortgage | $6,071 |
| without a mortgage | $3,956 |
| Effective rate (tax ÷ value) | 0.71% |
| Rank by effective rate (1 = highest) | 32 of 51 |
| Rank by median bill | 7 of 51 |
How the taxable value is set
Proposition 13: real property is assessed at its base-year value (purchase price or value at new construction), which may rise by no more than 2% a year; reassessment to market value on change of ownership or new construction. The general tax rate is 1% of taxable value plus voter-approved debt rates. Who levies the tax: Local: counties assess and collect; the revenue goes to counties, cities, schools and special districts. The State Board of Equalization oversees assessment practices.
Payment calendar: Secured tax bills are mailed by November 1 and paid in two installments: the first is due November 1 and delinquent after December 10; the second is due February 1 and delinquent after April 10.
Other property tax relief
- Proposition 19 base-year value transfer. Homeowners aged 55+, severely disabled or disaster victims can move their taxable value to a replacement home anywhere in California, up to three times. source
- Proposition 19 parent-child exclusion. A family home passed to a child avoids reassessment only if it becomes the child's principal residence, and only up to its factored base-year value plus $1 million (adjusted every other February 16). source
- Active solar exclusion. New active solar energy systems are not assessed until a change of ownership; the exclusion is scheduled to sunset January 1, 2027. source
Worth knowing about California property tax
- Because assessed values rise by at most 2% a year until a sale, long-time owners usually pay much less than recent buyers of similar homes. source
- The base property tax rate is 1% of taxable value; voter-approved bonds add to it. source
- BOE example: a family home with a $300,000 factored base-year value and a $1,500,000 market value is excluded up to $1,300,000, so $200,000 is added to the taxable value. source
- December 10 is the last day to cancel the Homeowners' Exemption without penalty after a home stops being your principal residence. source
- February 15 is the legal deadline for most property tax exemption claims. source