Individual income tax collections
$128,687,029,000
2025 · Census State Government Tax Collections
State-level property tax collections
$3,684,685,000
2025 · Census State Government Tax Collections; excludes local property taxes
General sales tax collections
$53,494,661,000
2025 · Census State Government Tax Collections
State tax collections per resident
$6,989
2025 · Census tax collections
State tax collections
$275,041,333,000
2025 · Census Annual Survey of State Government Tax Collections
Top income tax rate
13.3%
1st in the U.S.
Income tax brackets
9
State sales tax
7.25%
Highest base in U.S.
Income Tax in California
California levies the highest top marginal income tax rate in the nation.
Individual income tax collections
$128,687,029,000
2025 · Census State Government Tax Collections
Top marginal rate
13.3%
2024, highest in U.S.
Number of brackets
9
Bottom rate
1.0%
Individual income tax collections
1990–2025$128,687,029,000▲ 665%
Census State Government Tax Collections (FRED CAINCTAX).
| Indicator | California | U.S. |
|---|---|---|
| Top marginal income tax2024 | 13.3% | 4.6% (median state) |
- •California's 13.3% top income tax rate is the steepest of any state.
Property Tax in California
Proposition 13 keeps California's effective property tax rate below average.
State-level property tax collections
$3,684,685,000
2025 · Census State Government Tax Collections; excludes local property taxes
Effective property tax rate
0.71%
2023
U.S. average
0.99%
Assessment cap
2% /yr (Prop 13)
State-level property tax collections
1990–2025$3,684,685,000▲ 73%
Census State Government Tax Collections; excludes local property taxes (FRED CAPROPTAX).
| Indicator | California | U.S. |
|---|---|---|
| Effective property tax rate2023, Tax Foundation | 0.71% | 0.99% |
- •Proposition 13 caps annual assessed-value increases at 2%, keeping effective rates low despite high home prices.
Sales Tax in California
California has the highest statewide base sales tax in the country.
General sales tax collections
$53,494,661,000
2025 · Census State Government Tax Collections
State base sales tax
7.25%
highest base in U.S.
Avg. combined rate
8.85%
Max local rate
up to 10.75%
General sales tax collections
1990–2025$53,494,661,000▲ 293%
Census State Government Tax Collections (FRED CASALESTAX).
| Indicator | California | U.S. |
|---|---|---|
| Average combined sales tax2024, Tax Foundation | 8.85% | 6.6% |
Tax Burden in California
California's overall state-local tax burden is among the highest nationally.
State tax collections per resident
$6,989
2025 · Census tax collections
State tax collections per resident
1990–2025$6,989▲ 382%
Census tax collections (CATOTLTAX) divided by Census resident population (CAPOP).
| Indicator | California | U.S. |
|---|---|---|
| State-local tax burden2022, Tax Foundation | 13.5% | 11.2% |
Tax Revenue in California
California collects more tax revenue than any other state.
State tax collections
$275,041,333,000
2025 · Census Annual Survey of State Government Tax Collections
Largest source
Personal income tax
State tax collections
1990–2025$275,041,333,000▲ 533%
Census Annual Survey of State Government Tax Collections, fiscal years (FRED CATOTLTAX).
More figures
Avg. combined sales tax
8.85%
Effective property tax
0.71%
Below U.S. avg.
Corporate tax rate
8.84%
Gas tax
59.6 ¢/gal
1st in the U.S.
State & local tax burden
13.5% of income
State tax revenue
≈ $220 B
FY 2023
Tax revenue per capita
≈ $5,600