Most of Kern County charges 8.25%, but the rate runs from 7.25% in Shafter to 9.25% in McFarland and Ridgecrest. Here is where each tax comes from and how it affects business purchases and retail deals.
The Kern County sales tax rate is 8.25% in unincorporated areas and in most cities. That is California’s 7.25% base plus a 1% local tax that voters approved, such as the county’s Measure K (2022) or Bakersfield’s Measure N (2018). Shafter charges 7.25%, while McFarland and Ridgecrest charge 9.25%. Businesses owe the same rates as use tax on untaxed purchases delivered into each area.
Kern County sales tax at a glance
| Item | Detail |
|---|---|
| Statewide base | 7.25%, including a 1% Bradley-Burns local share and 0.25% for county transportation |
| Unincorporated Kern County | 8.25%: Measure K 1% tax, approved Nov. 8, 2022, effective April 1, 2023 |
| Bakersfield | 8.25%: Measure N 1% tax, approved November 2018, effective April 1, 2019 |
| Lowest in Kern | Shafter, 7.25% (no local add-on) |
| Highest in Kern | McFarland and Ridgecrest, 9.25% (two 1% city taxes each) |
| Administered by | California Department of Tax and Fee Administration (CDTFA) |
| Local tax cap | Combined district taxes generally limited to 2% (Revenue and Taxation Code 7251.1) |
| Nov. 3, 2026 ballot | Shafter 1% general sales tax; statewide Proposition 43 on local special tax vote thresholds |
| Status | District taxes per CDTFA publication 105, revision 41 (October 2026) |
Key takeaways
- The rate is 8.25% in unincorporated Kern County, Bakersfield, Arvin, California City, Delano, Maricopa, Taft, Tehachapi and Wasco.
- Kern County’s Measure K added a 1% tax in unincorporated areas only, effective April 1, 2023. It does not apply inside incorporated cities.
- Bakersfield’s Measure N 1% tax, effective April 1, 2019, is why the city’s rate is 8.25% rather than the 7.25% state base.
- McFarland and Ridgecrest sit at 9.25%, the practical ceiling under the 2% cap on combined local district taxes.
- Shafter, at 7.25%, will ask voters on Nov. 3, 2026 to approve a 1% general sales tax that city officials estimate would raise about $4 million a year.
What is the Kern County sales tax rate in 2026?
Most buyers in Kern County pay 8.25%. That is the rate in unincorporated areas such as Oildale, Lamont, Rosamond and Mojave, and in eight of the county’s eleven cities. Shafter is the exception on the low side at 7.25%, while McFarland and Ridgecrest have reached 9.25%.
The table below adds each local tax listed in the CDTFA’s district tax list (revision 41, October 2026) to the 7.25% base. The totals are our calculation from that list. The CDTFA rate lookup publishes the exact rate for each address, and the agency updates rates quarterly. Avalara’s rate pages for Shafter show the same 7.25% base-only rate.
| Jurisdiction | Total rate | Local add-on above 7.25% | Local tax start date |
|---|---|---|---|
| Unincorporated Kern County | 8.25% | 1% countywide (unincorporated only) tax, Measure K (Nov. 2022) | April 1, 2023 |
| Arvin | 8.25% | 1% city transactions and use tax | April 1, 2009 |
| Bakersfield | 8.25% | 1% Safety/Vital City Services tax, Measure N (Nov. 2018) | April 1, 2019 |
| California City | 8.25% | 1% city tax, Measure N (Nov. 2024) | July 1, 2025 |
| Delano | 8.25% | 1% city tax; renewed indefinitely by Measure B (Nov. 2025) | April 1, 2008 |
| Maricopa | 8.25% | 1% city tax, Measure W (Nov. 2024) | April 1, 2025 |
| McFarland | 9.25% | Two 1% city taxes: Measure M (2022) and Measure C (Nov. 2025) | April 1, 2023 and April 1, 2026 |
| Ridgecrest | 9.25% | Two 1% city taxes, one from 2017 and one from 2022 (Measure P) | April 1, 2017 and April 1, 2023 |
| Shafter | 7.25% | None (1% measure on the Nov. 3, 2026 ballot) | Not applicable |
| Taft | 8.25% | 1% Essential Services Protection tax | April 1, 2022 |
| Tehachapi | 8.25% | 1% city tax, Measure S (Nov. 2022) | April 1, 2023 |
| Wasco | 8.25% | 1% city tax | April 1, 2017 |
Measure letters and approval dates come from Ballotpedia’s Kern County list. Ballotpedia describes Ridgecrest’s Measure P as a nine-year tax, so that 1% could end earlier than the others.
Rates apply by location, not by mailing address or ZIP code. A Bakersfield address can sit in an unincorporated county island. The total is the same 8.25% either way today, but the money goes to a different government.
How is California’s 7.25% base sales tax built?
Every California sale starts at 7.25%. Most of that goes to the state, but 1% is the Bradley-Burns local rate for cities and counties, and another quarter cent funds county transportation programs, the Legislative Analyst’s Office explains.
Cities and counties can add district taxes, formally called transactions and use taxes, with voter approval. These are the 1% measures in the table. Revenue and Taxation Code 7251.1 says “the combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent.” That is why 9.25% is the practical ceiling in McFarland and Ridgecrest unless the Legislature authorizes more.
What is Kern County’s Measure K sales tax?
Measure K is a 1% transactions and use tax that Kern County voters approved on Nov. 8, 2022 for general and emergency services in unincorporated areas, according to Ballotpedia. The CDTFA lists it as the Kern County Unincorporated Area Public Safety, Vital Services, and Local Control Transactions and Use Tax, effective April 1, 2023.
It applies only outside city limits. A business in Bakersfield, Delano or Tehachapi pays its own city’s add-on instead.
What is Bakersfield’s Measure N?
Measure N is Bakersfield’s 1% sales tax, approved by city voters in November 2018. The CDTFA lists it as the City of Bakersfield Safety/Vital City Services and Use Tax, effective April 1, 2019. It raised the city rate from 7.25% to 8.25%, and its name signals the pitch: public safety and vital city services.
Measure N applies only inside city limits. When land is annexed into Bakersfield, sales there shift from the county’s Measure K to the city’s Measure N. The 8.25% total does not change, but the government that collects the money does.
Which Kern cities raised sales taxes recently, and what is on the 2026 ballot?
Small cities have leaned on sales taxes since 2022. Ballotpedia records approvals of McFarland’s Measure M, Ridgecrest’s Measure P and Tehachapi’s Measure S in 2022. California City’s Measure N, Maricopa’s Measure W and a Ridgecrest reauthorization, Measure V, followed in November 2024. Delano’s Measure B and McFarland’s Measure C passed in November 2025. Bakersfield Now described Delano’s measure as keeping its 8.25% rate and McFarland’s as a 1% increase.
On Nov. 3, 2026, Shafter voters will decide a 1% general sales tax. The City Council voted to place it on the ballot, and city officials estimated about $4 million a year in revenue for services and infrastructure, 23ABC reported on July 9, 2026. A general tax needs a simple majority. If it passes, Shafter would move to 8.25%, with the start date set by the measure and the CDTFA.
Other city or district measures may also appear on the Kern County Elections sample ballot. Statewide, Proposition 43 would change the vote needed for citizen-initiated local special taxes. See our guide to the November 2026 propositions.
How do sales and use tax apply to business purchases?
District taxes follow the goods. For most transactions, district tax revenue goes to the place where the buyer takes possession, with vehicles the main exception, the LAO says. A Bakersfield company that has equipment delivered to its McFarland plant pays the McFarland rate on that purchase.
Use tax fills the gap when a seller does not collect California tax. In the LAO’s words, “State law requires buyers to pay a use tax on certain purchases of tangible goods if the retailer does not pay California sales tax.” Common business examples include equipment, racking or parts bought from out-of-state vendors. The rate is the combined rate where the property is used, and businesses with a seller’s permit report it on their sales and use tax return.
- Large purchases from out-of-state suppliers often arrive with no California tax on the invoice, which leaves the buyer owing use tax.
- The rate that applies is the delivery location’s, not the company headquarters’.
- Qualifying manufacturing equipment can receive a partial exemption. Our guide to the California manufacturing sales tax exemption covers the basics.
Why do sales taxes drive city retail deals and incentives?
Cities chase retail and logistics users because the 1% Bradley-Burns share goes to the “place of sale,” according to the LAO. A new store, auto dealer or distribution center that books sales in a city brings ongoing revenue. Some cities have offered partial sales tax rebates to attract development, the LAO notes.
State law limits those deals. Government Code 53084 bars financial assistance to a vehicle dealer or big box retailer relocating from one local agency to another within the same market area. The market area is up to 40 miles for dealers and 25 miles for big box stores. Since Jan. 1, 2016, Government Code 53084.5 has barred agreements that rebate Bradley-Burns revenue to a retailer when the deal reduces another agency’s revenue and the retailer keeps a physical presence there.
For property owners, this explains why cities court large retail and logistics users. It also explains why annexations of commercial land matter to both city and county budgets, as in McFarland’s proposals for Annexation 22 and Annexation 21. For a Bakersfield retail example, see the 7th Standard Marketplace Costco project.
What is the documentary transfer tax in Kern County?
Real property sales carry no sales tax, but deeds carry a documentary transfer tax. Revenue and Taxation Code 11911 allows counties to charge $0.55 for each $500 of value, which equals $1.10 per $1,000, excluding liens that remain on the property. The Kern County Assessor-Recorder lists its rate as 55 cents per $500.
On a $5 million building sale with no assumed debt, that is about $5,500 in county tax. The county page does not address city transfer taxes, which would be in addition.
Example: one equipment order, three Kern delivery addresses
Assume a hypothetical company buys $400,000 of racking and warehouse equipment from an out-of-state supplier that does not collect California tax. These figures are illustrative and assume no exemption applies.
Delivered to a Shafter warehouse at 7.25%, the use tax is $29,000. Delivered to Bakersfield or unincorporated Kern at 8.25%, it is $33,000. Delivered to McFarland at 9.25%, it is $37,000. The $8,000 spread is a real cost in a site comparison, alongside rent, power and labor.
| Delivery location | Rate | Tax on $400,000 |
|---|---|---|
| Shafter | 7.25% | $29,000 |
| Bakersfield or unincorporated Kern | 8.25% | $33,000 |
| McFarland or Ridgecrest | 9.25% | $37,000 |
Frequently asked questions
What is the sales tax rate in Bakersfield in 2026?
Bakersfield charges 8.25%. That is California’s 7.25% base plus the city’s 1% Measure N tax, which voters approved in November 2018 and which took effect April 1, 2019. Unincorporated areas around the city also total 8.25%, but there the county’s Measure K supplies the extra 1%.
What is Measure K in Kern County?
Measure K is a 1% sales and use tax that Kern County voters approved on Nov. 8, 2022 for general and emergency services in unincorporated areas. It took effect April 1, 2023 and lifted the unincorporated rate to 8.25%. Cities set their own add-ons, so it does not apply inside them.
Which Kern County city has the highest sales tax?
McFarland and Ridgecrest, at 9.25%. Each layers two 1% city taxes on the 7.25% base. State law generally caps combined local district taxes at 2%, so neither can add another without special legislative authorization.
Which Kern County city has the lowest sales tax?
Shafter, at 7.25%, the statewide minimum, because it has no local add-on. That could change on Nov. 3, 2026. If a majority of Shafter voters approve the 1% general tax on the ballot, the rate would rise to 8.25%.
Do businesses pay use tax on out-of-state purchases in Kern County?
Yes. When an out-of-state seller does not collect California tax, the buyer owes use tax at the combined rate where the property is used or stored, such as 8.25% in Bakersfield or 9.25% in McFarland. Businesses with a seller’s permit report it on their sales and use tax return. Other businesses can report it directly to the CDTFA. A CPA can advise on use tax and exemptions for a specific purchase.
What is the documentary transfer tax in Kern County?
The Kern County Recorder lists the county rate at 55 cents per $500, or $1.10 per $1,000, in line with Revenue and Taxation Code 11911. It applies to the value minus any liens that stay on the property. A $2 million sale with no assumed debt would carry about $2,200.
Can a Kern County city give sales tax rebates to attract a business?
Sometimes, within limits. Government Code 53084 bars assistance to vehicle dealers and big box retailers relocating within the same market area. Government Code 53084.5 bars rebate deals that pull Bradley-Burns revenue from another local agency where the retailer keeps a physical presence. Other incentive agreements depend on how they are structured.
If sales tax, use tax or transfer tax is part of your site comparison for a Kern County store, warehouse or plant, we can help you weigh locations side by side. Call Kern CRE at 855-KERN-CRE (855-537-6273) or contact us. Get Kern County CRE news monthly: subscribe to the Kern CRE report.
Sources
- CDTFA-105, District Taxes, Rates, and Effective Dates (Rev. 41), California Department of Tax and Fee Administration, October 2026.
- California City and County Sales and Use Tax Rates, California Department of Tax and Fee Administration, updated Oct. 1, 2026.
- Shafter, California sales tax rate, Avalara.
- Understanding California’s Sales Tax, Legislative Analyst’s Office, May 2015.
- Revenue and Taxation Code section 7251.1, California Public Law.
- Government Code section 53084, California Public Law.
- Government Code section 53084.5, California Public Law.
- Revenue and Taxation Code section 11911, California Public Law.
- Document Recording, Kern County Assessor-Recorder.
- Kern County, California ballot measures, Ballotpedia.
- Kern County voters to decide on Prop 50 and local tax measures Tuesday, Bakersfield Now (KBAK/KBFX), Nov. 4, 2025.
- Shafter leaders vote to place 1% sales tax measure on the November ballot, 23ABC News (KERO), July 9, 2026.
- November 3, 2026, General Election, Kern County Elections.
About this article
Kern CRE prepared this article with help from AI research and writing tools. An editor reviewed the draft, checked its facts against the sources linked above and edited it for accuracy and clarity. It is general information, not legal, tax, investment or financial advice; rates and rules change quarterly, so confirm the rate for a specific address with the CDTFA and talk with a CPA about use tax and exemptions.