California

What's New



By the Numbers

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 Personal exemption is available as a credit and phases out for high income taxpayers
    Income Level at Which Top Rate Applies Stand-alone itemized deduction disallowance for high income levels
    Combined Reporting 8.84%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 0%
    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