Oklahoma Sales Tax Rates by City and County: State 4.5%, County 0% to 4.0%, and Why One City Has Several Rates
Oklahoma Sales Tax Rates by City and County: State 4.5%, County 0% to 4.0%, and Why One City Has Several Rates
If you sell taxable goods or services in Oklahoma, you need one number for each sale: the combined sales tax rate at the exact location where the sale happens. Oklahoma sales tax rates by city are not one statewide figure. The state sets a 4.5% rate, and counties and cities add their own taxes on top. Two addresses a few miles apart can carry different combined rates, and a single city can have several.
This guide explains how the layers stack, lists county and city rates from the Oklahoma Tax Commission (OTC), and shows where to confirm your exact figure.
The OTC address-level Rate Locator is the final authority. Use it for any address before you set a price, file a return or resolve a question about a sale. The figures in this guide come from the OTC's 'City & County Rates & Codes for Sales and Use Tax' file (August 2026). Rates change when a city or county adopts a new tax, so treat this page as a starting point. The OTC home page is at oklahoma.gov/tax.html.
How Oklahoma combined sales tax rates are built
Every combined rate uses the same formula:
Combined rate = state rate (4.5%) + county rate + city rate
The county rate applies inside city limits too, so every combined rate includes the rate of the county where the address sits. The OTC collects city and county sales tax together with the state tax on one return, so a business registered with the OTC reports all of them in one place.
Combined rates across Oklahoma run from about 8.25% to above 10%. Among the cities in the table below, the lowest combined rate is 8.25% (Edmond) and the highest is 10.80% (Collinsville, where the Tulsa County part is 9.67%). Smaller towns in the OTC file can fall outside that range.
Food changed in 2024. State sales tax no longer applies to most food and food ingredients as of August 29, 2024, but all local sales taxes still apply. A grocery item may therefore carry a local rate even though the 4.5% state tax does not.
County rates: 0.00% to 4.00%
The OTC file covers all 77 Oklahoma counties. County rates run from 0.00% in Oklahoma County to 4.00% in Harmon County, the highest in the state. Selected counties are below.
| County | County rate in OTC file |
|---|---|
| Harmon County | 4.00%, highest in the state |
| Comanche County | 0.38% |
| Tulsa County | 0.367% (printed as 0.37) |
| Canadian County | 0.35% |
| Cleveland County | 0.125% (printed as 0.13) |
| Oklahoma County | 0.00%, lowest in the state |
A county rate of 0.00% does not mean a city in that county has no sales tax. The Oklahoma County rate is 0%, but Oklahoma City's combined rate in the Oklahoma County part is 8.625%, made up of a 4.125% city rate, a 0% county rate and the 4.5% state rate.
Oklahoma sales tax rates by city: combined rates for major cities
The table lists combined rates from the OTC file, each including the 4.5% state rate. Where a city falls in more than one county, the note gives the figure for that part of the city. The OTC prints some rates to two decimals, so a rate such as 4.125% appears as 4.13%. The combined rates below are derived from the file's component rates. Confirm the rate for your address with the Rate Locator.
| City | Combined rate | Note |
|---|---|---|
| Oklahoma City | 8.625% | Oklahoma County part (city 4.125%, county 0%) |
| Oklahoma City | 8.975% | Canadian County part |
| Oklahoma City | 8.75% | Cleveland County part |
| Tulsa | 8.517% | City 3.65%, Tulsa County 0.367% |
| Norman | 8.75% | |
| Broken Arrow | 8.42% | Wagoner County part: 9.60% |
| Edmond | 8.25% | |
| Lawton | 9.000% | |
| Moore | 8.50% | |
| Midwest City | 9.10% | |
| Stillwater | 9.31% | |
| Owasso | 8.92% | Rogers County part: 10.05% |
| Bartlesville | 8.90% | |
| Muskogee | 10.00% | |
| Bixby | 8.92% | Wagoner County part: 10.10% |
| Shawnee | 10.00% | |
| Jenks | 8.42% | |
| Yukon | 8.85% | |
| Mustang | 8.85% | |
| El Reno | 8.85% | |
| Sapulpa | 9.67% | Tulsa County part: 9.37% |
| Durant | 9.38% | |
| Del City | 9.00% | |
| Claremore | 10.00% | |
| Sand Springs | 8.92% | |
| Bethany | 8.50% | |
| Tahlequah | 9.50% | |
| Chickasha | 9.50% | |
| Newcastle | 9.00% | |
| Glenpool | 9.97% | |
| Choctaw | 9.75% | |
| Guthrie | 9.00% | |
| Woodward | 9.40% | |
| Coweta | 10.05% | |
| Okmulgee | 10.08% | |
| Seminole | 9.88% | |
| Collinsville | 10.80% | Tulsa County part: 9.67% |
| Catoosa | 9.25% | Wagoner County part: 9.30% |
Recent city rate changes
The OTC file shows these recent city rate changes. Check the Rate Locator for any address in these cities, since the figures in the table above may not reflect every change.
- Claremore: city rate 4.00% since July 1, 2025
- Choctaw: city rate 5.25% since July 1, 2025
- Seminole: city rate 4.13% since October 1, 2025
- Chickasha: city rate 4.25% since January 1, 2024
Why one city has several rates
A city's combined rate depends on which county the address falls in, because city limits can cross county lines. Oklahoma City is the clearest example:
- Oklahoma County part: 8.625% (city 4.125%, county 0%)
- Canadian County part: 8.975%
- Cleveland County part: 8.75%
The file also lists Oklahoma City codes for Pottawatomie, Logan and McClain counties. If your address falls in one of those counties, confirm the rate with the Rate Locator instead of relying on the figures above.
Other cities follow the same pattern. Broken Arrow is 8.42% in one part and 9.60% on the Wagoner County side. A sale to a customer on the Wagoner County side is taxed at 9.60%, not 8.42%. Owasso is 8.92% in one part and 10.05% on the Rogers County side. Bixby is 8.92% in one part and 10.10% on the Wagoner County side. Sapulpa is 9.67% in one part and 9.37% on the Tulsa County side.
Tulsa has a more layered build-up. Its city rate of 3.65% is the sum of six city parts: General Fund 2.0%, Improve Our Tulsa III 0.95%, Vision 0.305%, Public Safety 0.26%, Streets/Transit 0.085% and Rainy Day 0.05%. Add Tulsa County's 0.367% and the 4.5% state rate, and the combined rate is 8.517%.
Military installations are taxed at the local rate. The OTC's base chart, dated 2021, lists Fort Sill at 9.000% and Tinker at 8.625%. Because that chart is from 2021, confirm current figures with the OTC before you rely on them.
How to confirm the exact rate for a sale
- Get the full street address, including the city and the county. A mailing city name does not always match the taxing jurisdiction, so the county matters.
- Check the OTC Rate Locator for that address. It is the final authority.
- Use the city table in this guide only as a cross-check.
- If you will collect sales tax, register for a sales tax permit through OkTAP at the OkTAP business registration page. The permit costs $20 for three years.
Business formation and local licensing basics
Sales tax is one part of starting a business in Oklahoma. The state has no general business license. The basic sequence is:
- Form the entity with the Secretary of State. An LLC files Articles of Organization for $100 through the Oklahoma Secretary of State Business Filing Department. A corporation files a Certificate of Incorporation. Its fee is one-tenth of one percent of authorized capital stock, with a $50 minimum.
- Register with the Oklahoma Tax Commission if you collect sales tax or withhold tax.
- Add activity licenses and permits from the state, your city or your county.
An LLC owes a $25 annual certificate, the LLC Annual Certificate. It is due on the anniversary of the Articles of Organization filing, with a 60-day grace period. The statute sets no late fee, but an LLC that misses the 60 days stops being in good standing. Domestic for-profit corporations file no annual certificate with the Secretary of State. Oklahoma has no franchise tax for tax year 2024 and later, because the tax was repealed after tax year 2023.
Local licensing varies by city, so check the city where you will operate. Oklahoma City and Tulsa issue no general city business license. Some cities do charge a general or occupational license, including Bartlesville, Yukon, Sapulpa, Bixby, Tahlequah and Mustang. Oklahoma City, Tulsa and Lawton license only specific activities. Each city also sets its own licenses for specific activities, such as contractors, alcohol, mobile food and short-term rentals. Counties issue no business licenses. Only Oklahoma County and Tulsa County run zoning and building permits in unincorporated areas.
Disclaimer: This article is informational content, not legal or tax advice. Rates, rules and fees change. The figures here are as of October 29, 2026, and the OTC Rate Locator and the agencies named above have the final word on any address or filing. If your situation is complex, such as sales across several cities, multiple business locations or out-of-state customers, consult a qualified CPA or attorney before you file.