State guide · OK
Oklahoma sales tax and property tax
The state stopped taxing groceries in 2024, the cities and counties did not, and property values for homeowners can rise only 3% a year.
Facts read on official Oklahoma pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 4.5%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $1,672
- Effective property rate
- 0.75% · #27 of 51
Oklahoma's state sales tax is 4.5%, and counties and incorporated cities and towns add voter-approved local taxes at the point of delivery, so the total on a receipt depends on the delivery address. Since August 29, 2024, grocery food has carried a 0% state rate, but city and county sales taxes still apply to it, and prepared food, deli sandwiches, rotisserie chicken, pet food, vitamins and over-the-counter medicine stay taxable at 4.5%. Clothing and footwear under $100 are exempt from the state portion during the August back-to-school weekend. New cars pay a 3.25% excise tax instead of local sales tax. Property tax is low: the median owner paid $1,672 in 2024 on a $222,100 home (Census ACS), an effective rate of 0.75%, ranked 27 of 51, with homes assessed at 11% to 13.5% of value and a 3% yearly cap on homestead values.
Total to pay
$104.50
Sales tax $4.50 · 4.5% of the price
| Price before tax | $100.00 |
| State tax · 4.5% | $4.50 |
| Local tax · 0% | $0.00 |
| Total | $104.50 |
Rule applied: general state rate. Exact local rate for an address: Oklahoma rate lookup. How this is calculated.
Sales tax in Oklahoma
Two numbers make up every Oklahoma receipt: the 4.5% state rate, and a local rate that combines what the county and the city or town charge where the goods are delivered. A general county sales tax cannot exceed 2% and needs voter approval, but other statutes allow more county levies and cities set their own rates, so no overall ceiling exists. The Tax Commission links to the University of Oklahoma's rate locator for the exact combined figure; type its local part into the calculator above.
The grocery change of 2024 (HB 1955 and SB 1283) removed only the state's share. A $200 grocery run that paid $9.00 of state tax before August 29, 2024 now pays none to the state, yet the local rate is still charged on the full amount, so choose "Groceries" in the calculator and enter your local rate to see what remains. The line between food and non-food is drawn tightly: fountain drinks, rotisserie chicken and deli sandwiches stay taxed, and a store whose prepared food exceeds 75% of its food sales, with utensils available, must charge state tax on all its food.
The back-to-school holiday, August 7 to August 9, 2026, follows the statute's first-Friday-of-August rule and covers clothing and footwear priced under $100, not athletic gear, accessories or rentals. It removes only the state's 4.5%: a $95 pair of boots saves $4.28, while local tax is still charged. Vehicles follow their own rule: a new $40,000 truck pays the 3.25% motor vehicle excise tax, $1,300, plus a 1.25% portion of state sales tax, and no city or county tax. Veterans with a 100% service-connected disability can get a permit exempting up to $25,000 of purchases a year.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 4.5% | yes | State rate 4.5% of gross receipts; county and municipal sales taxes are added where the sale is sourced (point of delivery). |
| Groceries (food for home) | 0% | yes | State rate on food and food ingredients is 0% since August 29, 2024 (HB 1955 and SB 1283, 2024); local city and county sales taxes still apply. Prepared food, alcohol and dietary supplements stay taxable at 4.5%. |
| Clothing | 4.5% | yes | Clothing is taxable except during the August back-to-school holiday (articles under $100). |
| Prescription drugs | 0% | no | |
| New motor vehicles | 3.25% | Motor vehicle excise tax of 3.25% of value on new vehicles, plus a 1.25% portion of state sales tax; vehicles are not subject to city or county sales taxes. |
Local sales taxes
Levied by counties and incorporated cities and towns (voter-approved sales and use taxes). The general county sales tax under 68 O.S. §1370 may not exceed 2% and needs voter approval; other statutes authorize additional county levies, and municipalities set their own rates, so no single overall cap. Find the exact combined rate for an address with the official Oklahoma lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| Back-to-school sales tax holiday | August 7, 2026 to August 9, 2026 | articles of clothing or footwear priced under $100 (not athletic/protective gear, accessories or rentals) |
Dates follow 68 O.S. §1357.10 (first Friday in August through the following Sunday); the holiday exempts the state 4.5% portion only.
Worth knowing about Oklahoma sales tax
- Since August 29, 2024 grocery food carries a 0% state sales tax, but local sales taxes still apply to it. source
- Rotisserie chicken, deli sandwiches, fountain drinks, pet food, vitamins and over-the-counter medicine remain taxable at the 4.5% state rate. source
- A seller whose prepared-food sales exceed 75% of food sales and who makes utensils available must charge state tax on all its food items. source
- A general county sales tax may not exceed 2% and must first be approved by county voters. source
- Veterans with a 100% service-connected disability can get a sales tax exemption permit covering up to $25,000 of purchases per year. source
- Retailers must still compute sales tax to the cent even if cash totals are rounded to the nickel after the end of penny production. source
Property tax in Oklahoma
County assessors value homes at fair cash value and then apply an assessment percentage chosen by each county between 11% and 13.5%, the range set by the State Board of Equalization. A $220,000 house is therefore assessed at roughly $24,200 to $29,700, and the levies of the county, school district, city and other districts apply to that figure. Under the state constitution, the fair cash value of a homestead or farmland cannot rise more than 3% a year, and other property 5%, unless the property is sold or improved. A long-held home can thus be valued well below its market price.
At the Census ratio of 0.75%, a $220,000 home pays about $1,657 a year. The homestead exemption removes $1,000 of assessed value, which at an 11% to 13.5% assessment level is the tax on about $7,407 to $9,091 of market value. Heads of household with gross household income of $30,000 or less get another $1,000 through Form 994. Apply to the county assessor on OTC Form 921 by March 15, or within 30 days of a notice of a higher valuation; the exemption then carries over while you live in the home, but it is cancelled if you have delinquent personal property taxes.
Owners 65 and older with income under their county's HUD-based limit, $99,000 in Cleveland County for 2026, can freeze the home's value. Veterans rated 100% permanently disabled are fully exempt on the homestead, and so are their surviving spouses. Taxes are due November 1; paying at least half before January 1 lets you pay the rest before April 1, otherwise the whole bill is late on January 1 and draws 1.5% interest a month.
Property tax on a home in Oklahoma
Typical bill per year
$1,672
| Per month | $139 |
| Median effective rate in Oklahoma | 0.75% |
| Median bill paid | $1,672 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Oklahoma |
|---|---|
| Median home value (owner-occupied) | $222,100 |
| Median real estate taxes paid | $1,672 |
| with a mortgage | $2,068 |
| without a mortgage | $1,204 |
| Effective rate (tax ÷ value) | 0.75% |
| Rank by effective rate (1 = highest) | 27 of 51 |
| Rank by median bill | 43 of 51 |
How the taxable value is set
Real property is assessed at a county-set percentage of fair cash value between 11% and 13.5% (State Board of Equalization range). The fair cash value of homestead and agricultural land may not rise more than 3% a year (5% for other property) unless the property is sold or improved (Okla. Const. art. X §8B). Who levies the tax: local only (ad valorem): counties, school districts, cities and other local districts; assessed by county assessors, with the Oklahoma Tax Commission valuing public service property
Payment calendar: Taxes are due November 1. If at least half is paid before January 1, the remainder is due before April 1; otherwise the whole bill is delinquent January 1. Delinquent taxes bear 1.5% interest per month.
Other property tax relief
- Senior valuation limitation (freeze). Homeowners 65+ whose gross household income is at or below the HUD-based limit for their county (e.g. $99,000 in Cleveland County for 2026) can have their home's value frozen. source
- Additional homestead exemption. Extra $1,000 of assessed value exempt when household income is $30,000 or less; applied for on OTC Form 994 by March 15. source
- 100% disabled veteran exemption. Full exemption of the homestead's fair cash value for veterans rated 100% permanently disabled by the VA, extending to the surviving spouse (OTC Form 998). source
Worth knowing about Oklahoma property tax
- State Board of Equalization sets the assessment level at 11%-13.5% of fair cash value for real property and 10%-15% for personal property. source
- Fair cash value of homesteads and farmland cannot rise more than 3% per year, other property 5%, except after a sale or improvement. source
- Bills of $25 or less must be paid in full before January 1; installments are capped at two. source
- Homestead exemption is cancelled if the owner has delinquent personal property taxes on the county lien docket. source
- Public service property is valued by the OTC: 11.84% for railroads and airlines, 12% for video service providers and 22.85% for other public service companies. source