2010 TaxGrams™
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State and Local Taxes
California State Tax Summary

California state tax summary, including corporate and individual California income taxes, credits, exemptions, deductions and more. Includes California estate, gift and inheritance tax, miscellaneous California taxes, pass-through entity treatment, payroll taxes, property taxes and California sales & use taxes.

California ranks #48 on the State Business Tax Climate Index (TaxFoundation.org).

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    taxmOuth California Taxes

California Tax Contacts

California Tax FAQs

California Tax Forms

California Corporate Taxes

  • taxmOuth California Corporate Taxes
  • California Tax Rates & Brackets:

    8.84%> $0
  • Loss Carry-back/fwd: 0 Years Back / 20 Years Forward (Generally suspended for 2008 and 2009)
  • Throwback Sales?: Y
  • Foreign Tax Deductible?: N
  • Alternative Minimum Tax (AMT): Y
  • Gross Receipts Tax: N
  • Capital Stock (Net Worth) Tax?: N

California Tax Incentives and Credits

California Individual Income Taxes

  • taxmOuth California Individual Income Taxes
  • California tax rates and brackets:

    1.25%> $0
    2.5%> $3,800
    4.5%> $16,994
    6.5%> $26,821
    8.25%> $37,233
    9.55%> $47,055
    10.55%> $1,000,000
  • Local Option IT Rate: N
  • Federal Inc used as Base?: Y
  • Standard Deductions: Single $3,516 / Joint $7,032
  • Personal Exemptions/Credits (c): Single $94 (c) / Joint $188 (c) / Dependent $294 (c)
  • Federal Tax Deductible?: N
  • State Tax Deductible?: Y
  • Alternative Minimum Tax (AMT)?: Y

California Estate, Gift and Inheritance Taxes

California Miscellaneous Taxes

California Pass-through Tax Treatment

California Payroll Taxes

California Property Taxes

  • taxmOuth California Property Taxes
  • Median Tax Paid on Homes (Rank): $2,829 (#10)
  • Median Value of Homes: $467,000
  • Tax as % of Home Value (Rank): 0.61% (#37)
  • Median Income of Homeowner: $81,757
  • Tax as % of Income (Rank): 3.46% (#15)

California Sales and Use Taxes

  • taxmOuth California Sales and Use Taxes
  • State Rate: 8.25%
  • County & City (Weighted Ave): 0.81%
  • Combined State and Ave. Local Rates (Rank): 9.06% (#2)
  • General Treatment of Services: Exempt
  • Gasoline: Taxable
  • Groceries: Exempt

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