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CALIFORNIA · TAXES

California Taxes

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California statewide rule

California's statewide base sales and use tax rate is 7.25%; counties, cities, and special districts may add district taxes ranging from 0.10% to 2.00%, so the total rate varies by location.

§ cdtfa.ca.gov
Verified Jul 3, 2026Reviewed
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Every Taxes rule LawLert has for California

Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.

Conditional

Graduated personal income tax from 1% to 12.3% across nine brackets (2025 California Tax Rate Schedules); an additional 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) applies to taxable income over $1,000,000, for a top marginal rate of 13.3%.

§ ftb.ca.govVerified Jul 3, 2026Reviewed

Conditional

California's state motor vehicle fuel (gasoline) excise tax is $0.634 per gallon (63.4 cents) effective July 1, 2026, per the California Department of Tax and Fee Administration (CDTFA), which adjusts the rate every July 1 for inflation. The rate excludes aviation gasoline. State and local sales tax is also charged on gasoline at the pump, on top of the excise. No 2026 gas-tax suspension is in effect in California. The 18.4-cent federal gasoline tax is extra.

§ cdtfa.ca.govVerified Nov 11, 2026Reviewed
What the official source says
“Motor Vehicle Fuel Tax (Operative On or After January 1, 2002) Effective Date Rate Per Gallon July 1, 2026 $0.634 (excludes AV gas)”

Read on Nov 11, 2026 from cdtfa.ca.gov.

Checked once · Nov 11, 2026

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No sales-tax holiday.

§ cdtfa.ca.govVerified May 31, 2026Reviewed

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Under Proposition 13 (California Constitution Article XIII A), property is taxed at 1% of its assessed ("taxable") value plus any voter-approved debt-service rates; annual growth in a property's base-year value is capped at 2% until it changes ownership or is newly constructed, when it is reassessed to market value. Property is assessed by the 58 county assessors.

§ boe.ca.govVerified Jul 3, 2026Reviewed

Permitted

Sales of food products for human consumption (groceries) are exempt from sales and use tax (CDTFA Regulation 1602; Rev. & Tax. Code § 6359). Tax still applies to hot prepared foods, carbonated and alcoholic beverages, and dietary supplements.

§ cdtfa.ca.govVerified Jul 3, 2026Reviewed
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