The sales tax you pay in Los Angeles is not one rate set by the city. California sets a statewide rate, and local jurisdictions add district taxes on top, so the total depends on where the sale is made. The CDTFA publishes the combined rate for every incorporated city.
This page gives the combined rate for the City of Los Angeles from the CDTFA table, a worked example showing how much tax lands on different purchase sizes, and the use tax rule for purchases from sellers that do not charge California tax. It uses the CDTFA pages read on 2 November 2026.
In the CDTFA table titled "California City & County Sales & Use Tax Rates (effective October 1, 2026)", the City of Los Angeles is listed at 10.250%, the same combined rate the table lists for Los Angeles County. CDTFA says the statewide rate is 7.25% and that in most areas local jurisdictions have added district taxes that increase the tax owed by a seller. Subtracting the statewide rate from the city figure leaves 3.00 percentage points of local and district tax (our arithmetic, not a CDTFA line item). CDTFA's explanation of tax rate changes lists the Los Angeles County rate rising from 9.750% to 10.250% on October 1, 2026 under Measure ER, so a source showing 9.75% for the city is out of date.
CDTFA also notes that unincorporated areas are not listed in the city table: if a location is not inside an incorporated city, the county unincorporated-area rate or county rate applies. A Los Angeles mailing address does not by itself put a property inside the City of Los Angeles, and other cities in the same county have their own rows in the same table. Use the address lookup below for the exact location.
Our calculation, using the 10.250% combined rate and the 7.25% statewide rate from the CDTFA table. It applies only to a taxable sale in the City of Los Angeles; whether an item is taxable at all is a separate question that CDTFA answers item by item.
| Taxable purchase price | State part (7.25%) | Local and district part (3.00%) | Total tax (10.25%) | Price plus tax |
|---|---|---|---|---|
| $25 | $1.81 | $0.75 | $2.56 | $27.56 |
| $100 | $7.25 | $3.00 | $10.25 | $110.25 |
| $500 | $36.25 | $15.00 | $51.25 | $551.25 |
| $1,000 | $72.50 | $30.00 | $102.50 | $1,102.50 |
| $2,500 | $181.25 | $75.00 | $256.25 | $2,756.25 |
Method: tax = price x 10.25%, split into 7.25% and the 3.00-point remainder, rounded to the cent. Actual receipts can differ by a cent because sellers may round on the whole transaction.
CDTFA's rate information page lists "Tax Rates Effective October 1, 2026". CDTFA also publishes historical and prior rate tables. Because district taxes start and end on set dates, treat any rate on a third-party page, including this one, as a snapshot.
For a specific address, CDTFA offers a rate lookup by address and a Customer Service Center at 1-800-400-7115 (TTY: 711), Monday to Friday, 7:30 a.m. to 5:00 p.m. Pacific time except state holidays.
CDTFA describes use tax as the companion to sales tax: when an out-of-state or online retailer does not collect California tax on an item delivered to California, the purchaser may owe use tax on its use, storage or consumption in California. Items exempt from sales tax are exempt from use tax as well.
Vehicles, vessels and aircraft are different: CDTFA says use tax on those cannot be reported on the state income tax return. See our California vehicle sales tax guide for the vehicle rules.
We have not listed which goods and services are taxable or exempt in California, because that is set item by item in CDTFA guidance that we did not read for this page. We also do not break the 3.00 local points into individual district taxes: CDTFA publishes a detailed breakdown of the sales and use tax rate on its rate information page. For California income tax, see our California tax guide.