Taxes in California
Every state-level tax in California, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
California collects more from two of its major taxes than any other state. Its top income tax rate ranks first of 51 nationally, and its gas tax holds the same top rank. That pairing matters for anyone weighing a move or already living there: the state leans hardest on the very taxes households feel directly, since earnings and driving both get taxed at the nation's steepest rates. A resident's paycheck and a trip to the pump each reflect that first-place standing. Relocators comparing states should treat California as the extreme end of the spectrum on both counts, not a midpoint.
State income tax
13.30% 10 brackets · graduated.
Note: Plus 1.1% payroll tax on wages (all-in top ~14.4%).
Sales tax
The combined state + local sales tax rate is 9.03%. State rate 7.25% plus an average 1.78% local.
Estate & inheritance tax
California imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
California levies a transfer tax of 0.110% — County documentary transfer tax ($1.10/$1,000); cities add.
Cigarette Tax
California levies a cigarette tax of $2.87 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
California levies a gas tax of 73.64¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
California levies a beer tax of $0.200 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
California levies a wine tax of $0.200 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
California levies a spirits tax of $3.300 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.70%. Compare counties below for local rates.
Counties in California by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Kern County | 0.88% | $338,300 |
| Placer County | 0.84% | $688,100 |
| Contra Costa County | 0.83% | $866,800 |
| San Benito County | 0.81% | $793,400 |
| Riverside County | 0.78% | $557,300 |
| Alameda County | 0.78% | $1,090,100 |
| Imperial County | 0.77% | $309,600 |
| Alpine County | 0.77% | $590,200 |
| Yolo County | 0.77% | $620,700 |
| Nevada County | 0.76% | $621,800 |
| Sutter County | 0.75% | $433,500 |
| Kings County | 0.75% | $324,300 |
| Solano County | 0.75% | $617,700 |
| San Joaquin County | 0.75% | $530,700 |
| Yuba County | 0.74% | $412,300 |
| Inyo County | 0.74% | $348,700 |
| Fresno County | 0.74% | $388,800 |
| Sacramento County | 0.73% | $534,200 |
| Lake County | 0.73% | $324,300 |
| Calaveras County | 0.73% | $457,200 |
| Lassen County | 0.72% | $265,300 |
| Stanislaus County | 0.71% | $450,100 |
| San Francisco County | 0.71% | $1,394,500 |
| Amador County | 0.70% | $449,800 |
| Plumas County | 0.70% | $360,200 |
| Tulare County | 0.70% | $330,100 |
| Madera County | 0.70% | $393,200 |
| San Bernardino County | 0.70% | $505,000 |
| El Dorado County | 0.70% | $679,900 |
| Sonoma County | 0.70% | $815,500 |