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California State Taxes

The table below is an overview of current tax rates, updated as of 2025. Rates are subject to change at any given time, please verify current rates by navigating to the associated adminstering agency's webpage on the right side of the table.

Type	Base / Measure	Rate	Administering Agency
Corporate Income Tax	Net income appointed to California	8.84% - 10.84%	Franchise Tax Board
Personal Income Tax	Taxable personal income	1% - 12.3%	Franchise Tax Board
Sales & Use Tax	Receipt from sales or lease of taxable items	7.25%	California Department of Tax and Fee Administration
Unemployment Insurance Tax	First $7,000 of wages per employee per year	3.4% - 6.2%	Employment Development Department
Disability Insurance	First $87,412 of wages	1.2%	Employment Development Department
Workers' Compensation Insurance	Payroll and occupation	Variable	California Department of Insurance
Real Property Tax	General tax levy	1% - 1.25%	California State Board of Equalization
Personal Property Tax	General tax levy	1% - 1.25%	California State Board of Equalization