California — Income & Franchise Tax Basics (State Tax Charts)
Source [7]
Income & Franchise Tax Basics
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California (CA) — Income & Franchise Tax Basics: Individual 1%–13.3% (+1.1% SDI on wages); corp 8.84%; $800 min franchise. California taxes individuals at 1%–12.3% plus a 1% surcharge on income over $1M (13.3% top), and wages bear uncapped 1.1% SDI. C corporations pay 8.84% (banks 10.84%); nearly every entity owes the $800 minimum franchise tax. Authority: Cal. Rev. & Tax. Code §§17041, 23151; FTB. CPA-verified 2026-07-11.
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