US State Tax Profile · 2026

CA California Tax Rates

Highest state income tax rate in the US at 13.3%. Compare income, corporate, and sales tax rates for California against federal rates and other US states.

Income Tax
13.3%
top bracket
Corporate Tax
8.84%
state rate
Sales Tax (State)
7.25%
before local additions
Combined Sales Tax
8.82%
avg incl. local taxes
Capital Gains
13.3%
state rate
Federal Corp Rate
21%
applies in all states

California vs Federal Tax Comparison

Tax TypeCA State RateFederal RateNotes
Personal Income Tax 1–13.3% Federal: 10–37% Combined fed+state applies
Corporate Income Tax 8.84% Federal: 21% 8.84% standard; minimum franchise tax $800
State Sales Tax 7.25% No federal sales tax Combined avg: 8.82%
Capital Gains Tax 13.3% Federal: 0–20% Same as income tax

About California Taxes

Key characteristics

Highest state income tax rate in the US at 13.3%.

California levies income tax at rates from 1–13.3%. The progressive bracket system means higher earners pay a larger percentage on income above each threshold.

Corporate activity in California faces a 8.84% state corporate tax rate. 8.84% standard; minimum franchise tax $800. Combined with the 21% federal corporate rate, businesses should plan accordingly.

Calculate Your Net Salary in California

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Frequently Asked Questions — California Taxes

What are California's income tax brackets for 2026?

California has a progressive income tax ranging from 1–13.3%. The top rate of 13.3% applies to the highest income bracket. Filers should check the current threshold amounts on the California Department of Revenue website.

What is the corporate income tax rate in California?

California imposes a corporate income tax at 8.84%. 8.84% standard; minimum franchise tax $800. Businesses should also account for federal corporate tax at 21% on top of the state rate.

What is the sales tax rate in California?

California has a state sales tax of 7.25%. When local city and county taxes are included, the average combined rate reaches 8.82%. Rates vary by locality so check the specific municipality for accurate figures.

How does California compare to neighboring states for taxes?

California's overall tax burden ranks near average among US states. The state levies income tax at up to 13.3%. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in California.

Are there any special tax incentives or exemptions in California?

California offers notable tax characteristics: Highest state income tax rate in the US at 13.3%. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to California.

Cost of Living in California

Tax rates are only part of the picture — explore city-level cost of living data:

Los Angeles San Francisco San Diego

Compare Other US States

Explore state tax profiles across the US:

All 50 States Overview California Texas Florida New York Washington
Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.