California Qualified Small Business Stock and Investor Tax Incentives

California no longer offers a QSBS capital gains tax exclusion. The state of California repealed California Revenue & Tax Code Section 18152.5(n) in 2013.

In California capital gains are taxed at the nation’s highest state level tax rate of 13.3%.

West’s Ann.Cal.Rev. & T.Code § 18152

This article does not constitute legal or tax advice. Please consult with your legal or tax advisor with respect to your particular circumstance.

About QSBS Expert

QSBS Expert was founded by a group of entrepreneurs, investors, accountants and lawyers who came together when trying to navigate a QSBS situation of their own. We quickly realized that the regulations left a lot of open questions and the publicly available information was confusing to sift through…so we thought that others may also benefit from having a “go to” resource for all things QSBS.