California’s statewide sales tax did not go up in 2026. The base rate is still 7.25%, the same floor that has applied for years. What did go up are the local district taxes that sit on top of that base in specific cities, and those increases are why receipts look higher in much of the state. Dozens of cities raised their combined rates in January and April 2026, with several now above 10% and a few at 11.25%.
Which California Cities Raised Sales Tax in 2026
Local sales tax rates in California change on a quarterly cycle, taking effect on the first day of January, April, July, or October.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rate Information Two rounds of increases have taken effect so far in 2026.
On January 1, 2026, Culver City added a new 0.25% district tax, bringing its combined rate to 10.75%.2California Department of Tax and Fee Administration. Explanation of Tax Rate Changes
On April 1, 2026, a larger wave of increases hit, concentrated in Santa Clara County. San Jose and Milpitas both moved to 10.00%. Campbell reached 10.50%. Los Gatos rose to 9.875%, and unincorporated areas of Santa Clara County went to 9.75%. In Los Angeles County, Santa Fe Springs climbed to 11.00%. Smaller increases also took effect in Dunsmuir (8.25%) and McFarland (9.25%).3California Department of Tax and Fee Administration. Special Notice – New Sales and Use Tax Rate Operative April 1, 2026
Two shoppers buying the same item 20 miles apart can now pay noticeably different tax, because each city stacks its own combination of voter-approved district taxes on the state base.
The Statewide Rate Is Still 7.25%
Every taxable purchase in California starts with a 7.25% floor, set by the Revenue and Taxation Code. Section 6051 imposes the base sales tax on retailers, and Section 6201 imposes the corresponding use tax on buyers.4California Department of Tax and Fee Administration. Revenue and Taxation Code 6051 – Imposition and Rate of Sales Tax That number has not moved. When people ask whether Sacramento raised sales tax, the answer is no. What keeps climbing are district taxes decided by local voters, city by city and county by county.
How District Taxes Push Combined Rates Past 10%
On top of the 7.25% base, local voters can approve district taxes to fund transit, housing, school facilities, public safety, or general government operations. Each district tax stacks on top of every other one that applies at the point of sale. If a purchase happens inside three overlapping districts, all three rates apply.
State law caps the total combined district tax rate at 2% per county unless a specific statute authorizes a higher ceiling.5California Department of Tax and Fee Administration. Implementing New Local Jurisdictions or District Taxes Several counties have received statutory exceptions to that cap, which is how some cities exceed the 9.25% that a strict 2% ceiling would produce. As of early 2026, the highest combined rates in California belong to Lancaster and Palmdale, both at 11.25%.6California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates Santa Fe Springs joined the 11% tier when its April 2026 increase took effect.3California Department of Tax and Fee Administration. Special Notice – New Sales and Use Tax Rate Operative April 1, 2026
Which district taxes apply to any given purchase depends on where the transaction takes place, meaning where the goods are handed over or delivered to the buyer. That is why the rate at a store on one side of a city line can differ from the rate half a mile away.
How Local Increases Get Approved
Every district tax increase on your receipt got there through a public vote. California distinguishes between two kinds of local taxes. A general tax, whose revenue goes into a city’s or county’s unrestricted general fund, needs a simple majority to pass. A special tax, earmarked for a specific purpose such as transit or libraries, requires two-thirds approval when placed on the ballot by a local governing body.
That distinction explains why many recent measures are drafted as general taxes even when the campaign focuses on a specific use. Keeping the legal designation general means sponsors need only majority support instead of the steeper two-thirds threshold, and that difference often decides whether a measure passes.
How to Check Your City’s Current Rate
The California Department of Tax and Fee Administration maintains a searchable database of current rates for every city and county at cdtfa.ca.gov.6California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates Rates update quarterly, so it is worth checking before any large purchase. The rate for an unincorporated area of a county often differs from the rate inside nearby city limits, even when the mailing address looks the same. On a $5,000 purchase, a one-and-a-half-percentage-point gap between neighboring jurisdictions works out to $75.
What About Online Purchases
Online sales tax is not part of the 2026 rate changes, but it comes up often enough to be worth clarifying. Since the U.S. Supreme Court’s 2018 Wayfair decision, California has required remote sellers to collect and remit sales tax once they exceed $500,000 in gross sales of tangible personal property delivered into the state during the current or previous calendar year. California uses a revenue-only threshold, with no separate transaction-count trigger.
Marketplace platforms such as Amazon, eBay, and Etsy carry their own collection obligation. When you buy from a third-party seller on one of these platforms, the platform itself collects and remits California sales tax on that transaction, regardless of whether the individual seller has hit the $500,000 threshold. The rate charged is the rate at your delivery address, which means the same 2026 local increases that raised in-store prices in cities like San Jose and Culver City also raised the tax on packages shipped there.
When an out-of-state seller does not collect California tax, the buyer owes the equivalent amount as use tax at the same combined rate that would apply locally. For most personal purchases, that gets reported on the California income tax return, using either the actual amount or the Franchise Tax Board’s lookup table for purchases under $1,000. Vehicles, vessels, and aircraft are paid directly to the CDTFA rather than through the income tax return.7California Department of Tax and Fee Administration. California Use Tax, Good for You. Good for California