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 The state of California repealed California Revenue & Tax Code Section 18152.5(n) in 2013.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.