Among major U.S. cities, Seattle has the highest combined sales tax rate at 10.35 percent. Tacoma follows closely at 10.3 percent, with Chicago, Long Beach, Fremont, and Oakland all tied at 10.25 percent. These rates combine what you owe to the state with what local governments add on top, and the total you pay at the register can vary significantly depending on where you shop.
Cities With the Highest Combined Rates
The Tax Foundation tracks combined sales tax rates for every U.S. city with a population over 200,000. As of its midyear 2024 analysis, six major cities had combined rates above 10 percent:
- Seattle, Washington: 10.35%
- Tacoma, Washington: 10.3%
- Chicago, Illinois: 10.25%
- Long Beach, California: 10.25%
- Fremont, California: 10.25%
- Oakland, California: 10.25%
At 10.35 percent, a $500 purchase in Seattle costs you $51.75 in sales tax alone. That same purchase in Portland, just three hours south, would cost nothing extra because Oregon has no sales tax at all. In total, 23 major U.S. cities have combined rates of 9 percent or higher.
How the Rate Adds Up
Your sales tax bill is rarely just one tax. It’s typically a state-level rate plus one or more local add-ons from the city, county, or special taxing districts. Seattle’s 10.35 percent, for example, includes the state sales tax plus layers of local taxes that fund transit, housing, and other services. Washington state allows cities and counties to stack multiple local levies, and transportation benefit districts have pushed rates higher in many jurisdictions across the state.
This layering effect is why some cities end up with surprisingly high totals even when their state rate seems moderate. A few states also impose mandatory local add-on taxes at the state level. California adds 1.25 percent, Utah adds 1.25 percent, and Virginia adds 1 percent. These mandatory local portions get baked into the state rate, so you may not even realize you’re paying a local tax.
Cities With the Highest Local Taxes
The cities topping the combined rate list aren’t always the ones with the highest local portion. Some cities layer enormous local taxes onto a lower state rate. Baton Rouge carries a 5.5 percent local rate, the highest local sales tax among major cities, bringing its combined total to 9.95 percent. Colorado Springs adds 5.3 percent locally. New York City tacks on 4.875 percent in local taxes on top of the state rate.
The states where local sales taxes run highest on average are Alabama (5.46 percent average local rate), Louisiana (5.11 percent), Colorado (4.99 percent), Oklahoma (4.56 percent), and New York (4.54 percent). Even smaller towns in these states can carry combined rates well above 9 percent because local governments rely heavily on sales tax revenue.
Rates Change More Often Than You’d Think
Sales tax rates are not static. Cities and counties regularly vote on new levies or let old ones expire. Milwaukee imposed a new 2 percent sales tax starting January 1, 2024. St. Paul’s combined rate climbed to 9.975 percent after an April 2024 increase. Special taxing districts for transit, stadiums, or property tax relief can push rates up by a fraction of a percent or a full percentage point, sometimes with an expiration date attached.
This means the city with the absolute highest rate can shift from year to year. Small, unincorporated areas or special districts sometimes exceed even Seattle’s rate, but they don’t appear in major-city rankings because of their population size. If you’re trying to pin down exactly what you’ll pay, your best bet is to check the combined rate for the specific address where you’re buying, not just the city name.
Cities With No Sales Tax
On the opposite end of the spectrum, five states charge no state sales tax at all, and some of their cities charge nothing locally either. Portland and Anchorage both sit at a flat 0 percent combined rate. Among cities that do charge sales tax, Honolulu has one of the lowest major-city rates at 4.5 percent, all imposed at the state level with no local add-on. Madison comes in at 5.5 percent.
The gap between the top and bottom is striking. A household spending $30,000 a year on taxable goods in Seattle would pay roughly $3,105 in sales tax annually. That same spending in Portland would cost zero in sales tax, though Oregon makes up for it in other ways, including higher income taxes. No city gets a free pass on revenue. The question is always which tax you end up paying, not whether you pay one.