1031 Exchange California


Capital Gains Rates

State Rate
Local Rate
Combined Rate

Additional State Capital Gains Tax Information for California

The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).

Additional State Income Tax Information for California

California's income tax brackets were last changed one year prior to 2015 for tax year 2014, and the tax rates were previously changed in 2013. California's tax brackets are indexed for inflation, and are updated yearly to reflect changes in cost of living. California allows for a Tax Credit instead of a deduction for taxes paid in other states. Exemption credits phase out for single taxpayers by $6 for each $2,500 of AGI above $178,706 and for joint filers by $12 for each $2,500 of AGI above $357,417. The credit cannot be reduced to below zero.

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Investor's Guidebook to Fractional 1031 Replacement Properties

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Source: CCH Smart Charts™ for Federal, State Income Tax Treatment. Data as of June 2018

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