Welcome to the  California Energy Almanac

Transportation Taxes in California


Retail Gasoline Taxes

Californians pay 50.4 cents per gallon of gasoline for state and federal excise and use taxes. This includes:

  • Federal Excise Tax - 18.3¢/gallon
  • Federal Underground Storage Tank Fee - 0.1¢/gallon
  • State Fuel Tax - 30.0¢/gallon*
  • State Underground Storage Tank Fee - 2.0¢/gallon

On top of that, state sales and use tax of 2.25% percent is added, along with any additional local tax rates, which can vary from 0.125% to 1.25%.

For details on California sales taxes, see the California Board of Equalization

Detailed Description of the Sales & Use Tax Rate

The tax rate in your area may be higher than 2.25% depending on the district taxes that apply there.

Components of the Statewide Gasoline 2.25 percent Sales and Use Tax Rate:

Rate Jurisdiction Purpose Authority
0.25% State Goes Towards State's Fiscal Recovery Fund, to pay off Economic Recovery Bonds (2004) Revenue and Taxation Code Sections 6051.5, 6201.5 (Operative 7/1/04)
0.50% State Goes to Local Public Safety Fund to support local criminal justice activities (1993) Section 35, Article XIII, State Constitution
0.50% State Goes to Local Revenue Fund to support local health and social services programs (1991 Realignment) Revenue and Taxation Code Sections 6051.2, 6201.2
1.00% Local 0.25% Goes to county transportation funds
0.75% Goes to city and county operations
Revenue and Taxation Code Section 7203.1 (Operative 7/1/04)
2.25% State/Local Total Statewide Base Sales and Use Tax Rate  

Sources: State Board of Equalization