1031 Exchange California

 

Capital Gains Rates

State Rate
13.30%
Local Rate
0%
Deduction
None
Combined Rate
33.0%

Income Tax Rates

Single Filer

Rates   Brackets
1.00% > $0
2.00% > $7,850
4.00% > $18,610
6.00% > $29,372
8.00% > $40,773
9.30% > $51,530
10.30% > $263,222
11.30% > $315,866
12.30% > $526,443
13.30% > $1,000,000

Married Filing Jointly

Rates   Brackets
1.00% > $0
2.00% > $15,700
4.00% > $37,220
6.00% > $58,744
8.00% > $81,546
9.30% > $103,060
10.30% > $526,444
11.30% > $631,732
12.30% > $1,000,000
13.30% > $1,052,886

Standard Deduction

Single Couple
$4,044 $8,088

Personal Exemption

Single Couple Dependent
$109 $218 $337

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.

View Other States

Are Delaware Statutory Trusts Right for You?

Investor's Guidebook to Fractional 1031 Replacement Properties
Download

Download the Realized Ebook - What Is A 1031 Exchange?
Tax data per Tax Foundation as of January 1, 2016. Last Updated February 11, 2017.

Register to view all 1031 Exchange Properties Online

Preview the current list of Triple Net (NNN), Delaware Statutory trust (DST), and Tenant in Common (TIC) investment properties.

GET STARTED

Images of the types of 1031 Exchange properties available online at Realized