Know the tax codes.
A navigable reference for federal (IRS) and all 50 states + DC — income tax, payroll, sales tax, the forms and code sections that govern them, and a direct link to every authoritative source so you can dig into the actual law.
⚠️ Educational reference for the 2025 tax year. Rates are approximate and change annually — verify with the official source linked. Not legal or tax advice.
9 states have no income tax · 15 flat · 27 graduated · 5 have no sales tax
California
CA
Income tax
13.3%
top marginal rate (≈2025)
Top rate includes the 1% Mental Health Services surtax over $1M.
Sales tax
7.25%
state rate + local add-ons
Payroll / withholding
Required
state income-tax withholding
SUTA wage base ≈ $7,000
SUTA taxable wage base ≈ $7,000 (2024/2025). Wage bases change every year — confirm with the state workforce agency. State income-tax withholding required.
Official sources
Rates and rules change — the department of revenue is the authoritative source for current figures, forms, and filing requirements.