California State Taxes

Local, County & State Taxes

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 8.00% Board of Equalization
Unemployment Insurance Tax First $7,000 of wages per employee per year 1% - 6.2% Economic Development Department
Disability Insurance First $106,742 of wages 0.09% Economic Development Department
Workers' Compensation Insurance Payroll and occupation Variable Department of Industrial Relations
Real Property Tax General tax levy 1% - 1.25% Franchise Tax Board
Personal Property Tax General tax levy 1% - 1.25% Franchise Tax Board