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California
By the Numbers

California Below is a snapshot of key features of California's tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $252.1 billion
  • General Revenue as a Share of Income: 16.4%
  • Tax Revenue: $172.6 billion
  • Tax Revenue as Share of income: 11.2%
  • Personal Income Tax (Share of Tax Revenue): 26.4% (11 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 5.3 % ( 6 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 30.1 % ( 35 out of 51)
  • Property Tax (Share of Tax Revenue): 31.2 % ( 30 out of 51)
  • Other Taxes (Share of Tax Revenue): 5.2 % (26 out of 51)
Personal Income Tax Features (2012)
  • Range of Tax Rates: 1% - 10.3%
  • Standard Deduction: $3,841 ($7,682 for Married Couples)
  • Personal Exemption: Credit=$104/filer
  • Dependent Exemption: Credit=$321/dependent
  • Earned Income Tax Credit (EITC): None
  • Personal exemption credit phases out for high income levels
  • Personal exemption is available as a credit
  • Stand-alone itemized deduction disallowance for high income levels
Corporate Income Tax Features (2012)
  • 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 (2012)
  • State Sales Tax Rate: 6.25%
  • Average Local Sales Tax Rate: 1.95%
  • Average Combined State & Local Sales Tax Rate: 8.20%
  • 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
  • Tax rate may be adjusted annually according to general and school fund balances
  • State sales tax includes 1% statewide local tax
  • "Amazon law" in effect
Property Tax Features (2012)
  • Property taxes capped at 1% of assessed value.
  • Assessment increases capped at 2% per year.
Other Tax & Revenue Features (2012)
  • Gasoline Tax Rate (per gallon): $0.535
  • 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 October 4, 2012

Sources & Glossary