California tax burden — broken down.
California’s combined tax burden (income + property + sales) lands at 21.30% on our composite — ranking #1 of 51 jurisdictions. The top marginal individual income tax rate is 13.30%.
California burden, broken into 3 components
| Component | California rate | National median |
|---|---|---|
| Top marginal income | 13.30% | ~5.30% |
| Effective property | 0.75% | ~1.07% |
| State sales tax | 7.25% | ~5.50% |
| Combined composite | 21.30% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in California
California taxes most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by California. Federal taxation of these income sources is unchanged regardless of state.
How California compares
Of all 51 US jurisdictions ranked by combined burden composite, California sits at #1. That puts California in the top 10 highest-burden states — relocation candidates often look at the bottom-10 list (WY, SD, TN, AK, NH). For the live cross-state heat map, see the interactive tax burden map.
California metros — local tax overlay
State rates are uniform across California— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
- Los Angelesproperty 0.73% · pop 13.2Mmedian $76,000 →
- San Franciscoproperty 0.63% · pop 4.7Mmedian $131,000 →
- San Joseproperty 0.68% · pop 2.0Mmedian $137,200 →
- San Diegoproperty 0.72% · pop 3.3Mmedian $91,000 →
- Riversideproperty 0.75% · pop 4.7Mmedian $75,800 →
- Sacramentoproperty 0.73% · pop 2.4Mmedian $78,600 →
- Oaklandproperty 0.68% · pop 0.4Mmedian $76,800 →
- Fresnoproperty 0.75% · pop 1.0Mmedian $56,600 →
- Bakersfieldproperty 0.75% · pop 0.9Mmedian $65,200 →
- Stocktonproperty 0.73% · pop 0.8Mmedian $60,400 →
California tax — common questions
What is the California top marginal income tax rate in 2025?
California's top marginal individual income tax rate is 13.30% on the highest bracket.
What is the California effective property tax rate?
California's statewide effective property tax rate is 0.75% of home value (annual). On a $400,000 home that's roughly $3,000/yr. Local variation can be ±0.5pp.
Does California tax retirement income or Social Security?
California taxes most retirement income, and does NOT tax Social Security benefits.
Are there any California-specific tax quirks I should know about?
California has a 13.3% top marginal rate (the nation's highest) plus a 1% Mental Health Services surcharge on income over $1M, bringing the effective top rate to 14.4%.
For the full California state tax breakdown — every bracket, every deduction, all the edge cases — read our deep California state tax guide →
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.