California Marijuana Tax Revenue 2025

What is the Tax Rate for Marijuana in California?

Marijuana businesses in California are responsible for collecting and remitting various taxes on cannabis-related sales. These include:

  • Cannabis Excise Tax: A 15% tax on the gross receipts from the retail sale of cannabis or cannabis products.
  • Sales and Use Tax: Applied to all retail sales of cannabis and other tangible personal property, unless exempted. The statewide rate is 7.25%, but local district taxes can increase this rate.

Here is a table showing the sales and use tax rates for the top 10 largest cities in California by population:

City Sales and Use Tax Rate
Los Angeles 9.50%
San Diego 7.80%
San Jose 9.40%
San Francisco 8.60%
Fresno 8.40%
Sacramento 8.80%
Long Beach 10.30%
Oakland 10.30%
Bakersfield 8.30%
Anaheim 7.80%

California Cannabis Industry Taxes

The data shows the amount of sales tax generated by marijuana businesses in California.

Calendar Year Quarter Excise Tax Sales Tax Total Tax
2024 Q3 $148,423,231 $102,040,929 $250,464,160
2024 Q2 $157,666,874 $111,321,229 $268,988,103
2024 Q1 $157,477,945 $109,206,421 $266,684,366
2023 Q4 $160,185,989 $114,721,670 $274,907,659
2023 Q3 $164,567,757 $114,626,973 $279,194,730
2023 Q2 $166,500,375 $120,435,697 $286,936,072
2023 Q1 $134,589,787 $114,878,749 $249,468,536
2022 Q4 $128,614,279 $120,862,591 $249,476,870
2022 Q3 $135,655,852 $116,367,955 $252,023,807
2022 Q2 $148,597,514 $126,521,558 $302,826,865
2022 Q1 $154,839,012 $118,885,395 $311,325,748
2021 Q4 $160,780,123 $129,451,334 $330,187,179
2021 Q3 $177,071,772 $127,991,132 $348,431,499
2021 Q2 $180,020,949 $138,942,724 $361,453,207
2021 Q1 $161,822,269 $118,267,441 $320,405,663
2020 Q4 $154,119,397 $118,025,774 $314,783,374
2020 Q3 $169,069,817 $119,371,045 $331,810,923
2020 Q2 $137,305,650 $102,015,665 $270,167,753
2020 Q1 $112,127,140 $77,831,184 $217,595,445
2019 Q4 $86,581,802 $70,999,588 $182,237,453
2019 Q3 $84,729,709 $65,874,398 $173,398,490
2019 Q2 $75,496,838 $60,387,045 $158,884,781
2019 Q1 $63,596,627 $50,728,951 $131,562,822
2018 Q4 $56,986,011 $49,256,898 $123,497,613
2018 Q3 $55,271,111 $42,710,169 $110,904,229
2018 Q2 $43,176,212 $45,501,461 $93,632,533
2018 Q1 $35,851,851 $35,526,880 $73,227,877

Last updated: January 8, 2025

Source: California Department of Tax and Fee Administration