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California
By the Numbers

California Below is a snapshot of key features of California's tax system. (Scroll Down)
Personal Income Tax Features (2015)
  • Range of Tax Rates: 1%-13.3%
  • Standard Deduction: $3,992 ($7,984 for Married Couples)
  • Personal Exemption: Credit=$108/filer
  • Dependent Exemption: Credit=$333/dependent
  • Earned Income Tax Credit (EITC): None
  • Temporary upper income tax brackets and rates in place through 2018
  • Personal exemption is available as a credit and phases out for high income taxpayers
  • Stand-alone itemized deduction disallowance for high income levels
Corporate Income Tax Features (2015)
  • Range of Tax Rates: 8.84%
  • Income Level at Which Top Rate Applies: All
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 0%
  • Apportionment Factor (Property): 0%
  • Apportionment Factor (Sales): 100%
Sales Tax Features (2015)
  • State Sales Tax Rate: 6.5%
  • Average Local Sales Tax Rate: 1.95%
  • Average Combined State & Local Sales Tax Rate: 8.45%
  • State Sales Tax Treatment of Groceries: Exempt
  • Local Sales Tax Treatment of Groceries: Exempt
  • Number of Services Taxed: 21 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: No
  • Temporary .25 cent increase in sales tax through 2016
  • State sales tax includes 1% statewide local tax
  • "Amazon law" in effect
Property Tax Features (2015)
  • Property taxes capped at 1% of assessed value.
  • Assessment increases capped at 2% per year.
Other Tax & Revenue Features (2015)
  • Gasoline Tax Rate (per gallon): $0.454
  • Diesel Tax Rate (per gallon): $0.505
  • Cigarette Tax Rate (per pack): $0.87
  • Estate or Inheritance Tax: No
  • Net Lottery Sales Per Capita: $76 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes
  • Tax Incidence Analysis Capability: Personal income tax only

Last Updated January 13, 2015

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