How much is the cigarette tax in California?

California's state cigarette excise tax is $2.87 per pack of 20, set after Proposition 56 in 2017 raised it by $2.00. That is on top of the federal cigarette tax of about $1.01 per pack, so combined excise approaches $3.88 a pack before sales tax.

What are California's alcohol excise tax rates?

California taxes beer and wine at roughly $0.20 per gallon and distilled spirits at $3.30 per gallon (for 100 proof or less). These per-gallon rates are relatively low compared with some states, so the tax per drink is modest.

Why does California cigarette tax differ from neighboring states?

Each state sets its own tobacco excise. California's $2.87 per pack is well above states like Nevada, which is why cross-border cigarette purchasing happens. Voters raised California's rate sharply via Proposition 56 to fund healthcare programs.

Does this include sales tax?

No. This tool shows the per-unit excise tax only. California also charges regular state and local sales tax on the retail price (including the excise), so the total tax you pay at the register is higher than the excise shown here.

How is the per-drink alcohol tax so small?

Because excise is charged per gallon, not per drink. A gallon of spirits at $3.30 tax holds about 22 standard 1.5-oz shots, so the excise is roughly $0.15 per shot — small relative to the retail price of the bottle.

California Cigarette & Alcohol Tax Calculator

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Cigarettes and alcohol carry built-in California excise taxes that buyers rarely see itemized. This calculator surfaces those hidden taxes: the $2.87-per-pack cigarette excise and California’s per-gallon beer, wine, and spirits rates, so you can see exactly how much tax is baked into each purchase.

How it works

Each product uses a flat per-unit excise rate set by California law:

cigarette tax = packs × $2.87 per pack (CA state excise after Prop 56)
beer tax      = gallons × $0.20 per gallon
wine tax      = gallons × $0.20 per gallon
spirits tax   = gallons × $3.30 per gallon (100 proof or less)

These rates are charged on the wholesaler or distributor and passed through into the shelf price. Regular state and local sales tax then applies on top of the retail price, so the total tax you pay is higher than the excise figure alone.

Example

Two packs of cigarettes carry 2 × 2.87 = 5.74 in California state excise tax. A 750 ml bottle of spirits is about 0.198 gallons, so its excise is 0.198 × 3.30 = 0.65 — small, because spirits tax is charged per gallon and a bottle is a fraction of a gallon.

Notes

California’s cigarette rate of 2.87 per pack rose sharply with Proposition 56 in 2017 and sits well above neighboring states. The federal cigarette tax of about 1.01 per pack is separate. Alcohol excise is modest per drink because it is levied per gallon, not per serving, and sales tax always applies on top.