California state income tax is a progressive tax system with nine tax rates ranging from 1% to 12.3% . The tax brackets and rates depend on taxable income, tax-filing status, and state residency status. The nine tax brackets are 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3%, and 12.3% . California also levies a 1% mental health services tax on income exceeding $1 million, making the states highest tax rate 13.3% . If your taxable income is $100,000 or less, you should use the tax table on the California Franchise Tax Boards website to figure taxes owed instead.

California state sales tax is 7.25%, which is the highest in the country. Many municipalities add on local tax as well, which can bring the total sales tax in some areas up to 10.75% . California state tax credits and deductions are available to reduce tax liability, including a standard deduction, itemized deduction, the earned income tax credit, child and dependent care credit, and college access tax credit.

In summary, California state income tax is a progressive tax system with nine tax rates ranging from 1% to 12.3%, and the state also levies a 1% mental health services tax on income exceeding $1 million. The sales tax rate is 7.25%, which is the highest in the country, and many municipalities add on local tax as well. Tax credits and deductions are available to reduce tax liability.