Why do sales tax rates differ by ZIP code in San Diego?

Local sales taxes follow city, county and district boundaries, and ZIP codes don't. Of the 75 ZIP codes with a San Diego mailing address, 64 carry 7.75% and the rest range up to 8.75% or down to 7.75%, usually because part of the ZIP lies in a neighboring city or a special taxing district. Always rate a sale by the delivery address, not the ZIP alone.

What does California tax?

At the state level, SaaS is exempt, clothing is taxable, groceries are exempt and digital goods are exempt. The California sales tax guide covers exemptions and local exceptions.

San Diego, CA Sales Tax Rate (2026)

Q: Do I need to collect San Diego sales tax if I'm based out of state?

Only once you have nexus in California. You have economic nexus in California if your total combined sales delivered into the state exceed $500,000 in the current or prior calendar year, including sales made through a marketplace. There is no transaction-count trigger. After you register, you collect California sales tax on taxable sales delivered to San Diego.

Combined state and local rate for San Diego, CA, with the rate for each of its 75 ZIP codes.

Rates as ofSeptember 2026

7.75%combined sales tax rate in San Diego

The combined sales tax rate in San Diego, CA is 7.75% as of September 2026: 7.25% state and 0.5% special district. That is the most common rate across the 75 ZIP codes with a San Diego mailing address, which range from 7.75% to 8.75%.

State: 7.25%
County: 0%
City: 0%
Special district: 0.5%
Combined: 7.75%

California's 7.25% statewide rate includes the 1.25% every city and county receives; local district taxes are shown as special.

Source: Kintsugi's rate table, updated monthly, as of September 2026. Official rates: CDTFA — California City & County Sales & Use Tax Rates.

Look up an exact address California sales tax guide

San Diego sales tax rates by ZIP code

Every ZIP code with a San Diego mailing address, with its combined rate as of September 2026. A ZIP code can cross city and district lines, so the delivery address decides the rate on a sale; the sales tax calculator looks one up.

Combined sales tax rate for each ZIP code with a San Diego mailing address, as of September 2026
ZIP	County	Combined rate	State	County	City	Special
92101	San Diego	7.75%	7.25%	0%	0%	0.5%
92102	San Diego	8.75%	7.25%	0%	1%	0.5%
92103	San Diego	7.75%	7.25%	0%	0%	0.5%
92104	San Diego	7.75%	7.25%	0%	0%	0.5%
92105	San Diego	7.75%	7.25%	0%	0%	0.5%
92106	San Diego	7.75%	7.25%	0%	0%	0.5%
92107	San Diego	7.75%	7.25%	0%	0%	0.5%
92108	San Diego	7.75%	7.25%	0%	0%	0.5%
92109	San Diego	8.75%	7.25%	0%	1%	0.5%
92110	San Diego	7.75%	7.25%	0%	0%	0.5%
92111	San Diego	7.75%	7.25%	0%	0%	0.5%
92112	San Diego	7.75%	7.25%	0%	0%	0.5%
92113	San Diego	8.75%	7.25%	0%	1%	0.5%
92114	San Diego	8.75%	7.25%	0%	1%	0.5%
92115	San Diego	7.75%	7.25%	0%	0%	0.5%
92116	San Diego	8.75%	7.25%	0%	1%	0.5%
92117	San Diego	8.25%	7.25%	0%	0.5%	0.5%
92119	San Diego	8.5%	7.25%	0%	0.75%	0.5%
92120	San Diego	8.75%	7.25%	0%	1%	0.5%
92121	San Diego	7.75%	7.25%	0%	0%	0.5%
92122	San Diego	7.75%	7.25%	0%	0%	0.5%
92123	San Diego	7.75%	7.25%	0%	0%	0.5%
92124	San Diego	7.75%	7.25%	0%	0%	0.5%
92126	San Diego	7.75%	7.25%	0%	0%	0.5%
92127	San Diego	7.75%	7.25%	0%	0%	0.5%
92128	San Diego	7.75%	7.25%	0%	0%	0.5%
92129	San Diego	7.75%	7.25%	0%	0%	0.5%
92130	San Diego	7.75%	7.25%	0%	0%	0.5%
92131	San Diego	7.75%	7.25%	0%	0%	0.5%
92132	San Diego	7.75%	7.25%	0%	0%	0.5%
92134	San Diego	7.75%	7.25%	0%	0%	0.5%
92135	San Diego	7.75%	7.25%	0%	0%	0.5%
92136	San Diego	8.75%	7.25%	0%	1%	0.5%
92137	San Diego	7.75%	7.25%	0%	0%	0.5%
92138	San Diego	7.75%	7.25%	0%	0%	0.5%
92139	San Diego	8.75%	7.25%	0%	1%	0.5%
92140	San Diego	7.75%	7.25%	0%	0%	0.5%
92142	San Diego	7.75%	7.25%	0%	0%	0.5%
92145	San Diego	7.75%	7.25%	0%	0%	0.5%
92147	San Diego	7.75%	7.25%	0%	0%	0.5%
92149	San Diego	7.75%	7.25%	0%	0%	0.5%
92150	San Diego	7.75%	7.25%	0%	0%	0.5%
92152	San Diego	7.75%	7.25%	0%	0%	0.5%
92153	San Diego	7.75%	7.25%	0%	0%	0.5%
92154	San Diego	8.75%	7.25%	0%	1%	0.5%
92155	San Diego	7.75%	7.25%	0%	0%	0.5%
92158	San Diego	7.75%	7.25%	0%	0%	0.5%
92159	San Diego	7.75%	7.25%	0%	0%	0.5%
92160	San Diego	7.75%	7.25%	0%	0%	0.5%
92161	San Diego	7.75%	7.25%	0%	0%	0.5%
92163	San Diego	7.75%	7.25%	0%	0%	0.5%
92165	San Diego	7.75%	7.25%	0%	0%	0.5%
92166	San Diego	7.75%	7.25%	0%	0%	0.5%
92167	San Diego	7.75%	7.25%	0%	0%	0.5%
92168	San Diego	7.75%	7.25%	0%	0%	0.5%
92169	San Diego	7.75%	7.25%	0%	0%	0.5%
92170	San Diego	7.75%	7.25%	0%	0%	0.5%
92171	San Diego	7.75%	7.25%	0%	0%	0.5%
92172	San Diego	7.75%	7.25%	0%	0%	0.5%
92174	San Diego	7.75%	7.25%	0%	0%	0.5%
92175	San Diego	7.75%	7.25%	0%	0%	0.5%
92176	San Diego	7.75%	7.25%	0%	0%	0.5%
92177	San Diego	7.75%	7.25%	0%	0%	0.5%
92179	San Diego	7.75%	7.25%	0%	0%	0.5%
92182	San Diego	7.75%	7.25%	0%	0%	0.5%
92186	San Diego	7.75%	7.25%	0%	0%	0.5%
92187	San Diego	7.75%	7.25%	0%	0%	0.5%
92191	San Diego	7.75%	7.25%	0%	0%	0.5%
92192	San Diego	7.75%	7.25%	0%	0%	0.5%
92193	San Diego	7.75%	7.25%	0%	0%	0.5%
92195	San Diego	7.75%	7.25%	0%	0%	0.5%
92196	San Diego	7.75%	7.25%	0%	0%	0.5%
92197	San Diego	7.75%	7.25%	0%	0%	0.5%
92198	San Diego	7.75%	7.25%	0%	0%	0.5%
92199	San Diego	7.75%	7.25%	0%	0%	0.5%

Selling into San Diego: California rules

What's taxable: At the state level, SaaS is exempt, clothing is taxable, groceries are exempt and digital goods are exempt.

Economic nexus: You have economic nexus in California if your total combined sales delivered into the state exceed $500,000 in the current or prior calendar year, including sales made through a marketplace. There is no transaction-count trigger.

Filing: The CDTFA assigns monthly, quarterly, or annual filing based on reported or estimated taxable sales. Quarterly is the default for most mid-sized sellers; high-volume sellers file monthly and may owe prepayments on the 24th of the second and third months of each quarter.

Registration, exemptions, penalties and marketplace rules are in the California sales tax guide.

Frequently asked questions

Other California cities

Rates change monthly. Kintsugi applies them automatically.

Free plan, filing from $75 per filing, no per-state subscription.

Start free Book a demo