California City & County Sales & Use Tax Rates
- Find a Sales and Use Tax Rate by Address
- Tax Rates Effective October 1, 2014
- Tax Rates Effective April 1, 2014
- Know Your Sales and Use Tax Rate
- Tax Rate Charts (BOE-180, Sales Tax Reimbursement Schedules)
- Tax Rates by County and City (BOE-95 PDF)
- District Taxes, Rates, and Effective Dates
- Detailed Breakdown of the Sales and Use Tax Rate
- Historical Tax Rates in California Cities and Counties
California has many special taxing jurisdictions (districts), which are funded by a transactions (sales) and use tax rate that is added to the standard statewide rate of 7.50%, effective January 1, 2013. The tax rates for these districts range from 0.10% to 1.00% per district. In some areas, there is more than one district tax in effect. In others, there is no district tax in effect.
Please Note: Some communities located within a county or a city may not be listed. If you are in doubt about the correct rate or if you cannot find a community, please call our toll-free number 1-800-400-7115 (TTY:711) or call the local Board of Equalization (BOE) office near you for assistance.
Sellers are required to report and pay the applicable district taxes for your taxable sales and purchases. For more information see:
Find a Tax Rate by Address*
As an additional resource, we offer a tool anyone can use to determine the current sales and use tax rate for a specific address. This service is not hosted on the BOE website. Please ensure the address information you input is the address you intended. The tax rate given here will reflect the current rate of tax for the address you that you enter.
Database of Addresses
Some cities have developed lists of addresses to assist retailers and consumers in identifying addresses located within the special taxing jurisdictions. In cooperation with these cities, we are providing links to their address databases. If you have questions about the addresses, you should contact the cities directly.
The following files are provided to download tax rates for California Cities (and Counties). Files are available below for tax rates effective 4/1/14 and 10/1/14 (all have 3 digits after the decimal).
Please contact the Local Revenue and Allocation Unit at 916-324-3000 if you have any questions regarding this information.
*Note: It is not always possible to determine the correct tax rate based on the city name. For instance, an address may indicate Sacramento, CA as the city, but the actual address may be outside the city limits; as a result, you may apply an incorrect tax rate (City of Sacramento vs. an unincorporated area of Sacramento County).
Furthermore, a customer may live near a county line and have a zip code and city name whose mail is routed to a post office in a neighboring county which has a different tax rate. If you relied solely on the post office mailing address to determine the tax rate, you might assume the customer lived in a county other than the one in which he or she actually resides. As a result, you may apply an incorrect tax rate.