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Taxes CA

CA Corporate Income Tax

Source: CA Franchise Tax Board Verified: March 1, 2026

California levies an 8.84% corporation income tax on C corporations doing business in the state, with an $800 minimum. S corporations pay a 1.5% tax on net income with the same $800 minimum. Returns are filed with the Franchise Tax Board.

Official Source:
CA Franchise Tax Board
Always verify current information directly with this agency.

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