California breaks its income tax brackets down into nine sections, ranging from 1 to 12.3 percent. The state also requires a minimum combined state, county and local sales and use tax of 7.5 percent, as of Jan. 1, 2013, reports Bankrate.
Due to the Mental Health Services Tax, individuals with taxable incomes of $1 million or more must pay a tax rate that's 1 percent higher than the rest of the state. This increases the highest possible tax rate from 12.3 percent to 13.3 percent in the state of California. While the state has a minimum sales tax of 7.5 percent, cities and counties in special taxing districts can raise sales tax as well, according to Bankrate.