2025 California Tax Rate Schedules
Schedule X, Schedule Y, Schedule Z, taxable-income input, rounding.
Open California Franchise Tax BoardThe 1% base is only one component. Use the assessed value and the actual rate and charge lines from the county record to assemble a more useful annual estimate.
A change in ownership or completed new construction can create a separately prorated supplemental assessment. Penalties, escaped assessments and installment timing are also excluded.
Use the county assessor for valuation and the county tax collector or treasurer-tax collector for the bill, payment status and due dates.
Schedule X, Schedule Y, Schedule Z, taxable-income input, rounding.
Open California Franchise Tax Boardofficial tax calculator, filing-status input, Form 540 line 19 input.
Open California Franchise Tax Boardcurrent address-based sales and use tax rate.
Open California Department of Tax and Fee Administration2026 withholding schedules, 2026 SDI rate.
Open California Employment Development Departmentlow-income exemption, estimated deductions, standard deduction, allowance credit, filing-status schedules, annualized pay-period method.
Open California Employment Development Departmenttaxable assessed value, 1 percent secured base rate, voter-approved debt component, supplemental assessment definition.
Open California State Board of Equalizationchange-in-ownership and new-construction events, net supplemental value, monthly proration, separate supplemental bills.
Open California State Board of Equalization