1031 Exchanges in California

Everything you need to know about buying and selling California real estate while minimizing your taxable gain.

California Capital Gains Tax Rates

The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).

State Rate
Local Rate
Combined Rate

California Income Tax Rates

Bracket levels adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by state and may fall after the end of the applicable tax year. Standard deduction or personal exemption is structured as a tax credit. Exemption credits phase out for single taxpayers by $6 for each $2,500 of federal AGI above $194,504; for Married Filing Joint by $12 for each $2,500 of federal AGI above $389,013. The credit cannot be reduced to below zero.

Find a Qualified Intermediary

Work with a qualified intermediary to qualify for a tax deferred real estate exchange. Find a local California intermediary or exchange facilitator below.

1031 Exchange Professionals, Inc.

630 North San Mateo Drive, San Mateo CA 94401

1031 Strategies & Services Group

25954 Eden Landing Road, Hayward CA 94545

Asset Exchange Company

22 Battery Street, San Francisco CA 94111

Asset Preservation, Inc.

1420 Rocky Ridge Drive, Suite 380, Roseville CA 95661

Bill Jay Corporation

4820 El Cajon Boulevard, San Diego CA 92115

City National Bank

350 S Grand Ave, Los Angeles CA 90071

Commercial Exchange, Inc.

280 South Beverly Dr., Suite 303, Beverly Hills CA 90212

Downstream Exchange Company

909 East Green Street, Pasadena CA 91106

Exchange Resources, Inc.

12121 Scripps Summit Dr Suite 170, San Diego CA 92131

Exeter 1031 Exchange Services, LLC

404 Camino Del Rio South, Suite 600, San Diego CA 92108

First General Bank

19036 Colima Road, Rowland Heights CA 91748

Growth 1031, Inc.

838 G Street, San Diego CA 92120

Investors 1031 Exchange, Inc.

PO Box 624, Solana Beach CA 92075

JTC USA Holdings, Inc.

99 Almaden Boulevard Suite 875, San Jose CA 95113

Mission Bank 1031 Exchange, LLC

1301 17th Street, Bakersfield CA 93301

National 1031 Exchange Services

1313 N. Milpitas Blvd., Suite 155, Milpitas CA 95035

Nationwide Exchange Corporation

3130 West Olympic Boulevard, Suite 400, Los Angeles CA 90006

Old Republic Exchange Company - OREXCO

500 Ygnacio Valley Road, Suite 290, Walnut Creek CA 94596

Pacific Financial Exchange Corporation

11924 East Firestone Boulevard, Norwalk CA 90650

Peak 1031 Exchange

5900 Canoga Avenue, Suite 280, Woodland Hills CA 91367

Prime West Exchange, Inc.

14900 Magnolia Blvd., Suite 57045, Sherman Oaks CA 91413

Reliable 1031 Exchange, LLC

3415 S. Sepulveda Blvd. #400, Los Angeles CA 90034

Rodeo Exchange

301 N. Canon, Suite 320, Beverly Hills CA 90210

Safe Harbor Exchange, Inc.

825 Parkcenter Dr., Suite 200, Santa Ana CA 92705

Starker Services, Inc.

20 South Santa Cruz Avenue #304, Los Gatos CA 95030

T & C Exchange Accommodators, Inc.

391 North Main Street, #112, Corona CA 92880

Tres Equity, Inc.

1105 Kennedy Place, Suite 2, Davis CA 95616

United 1031

331 Soquel Avenue, Suite 100, Santa Cruz CA 95062

Waks Law Corporation

2443 Fair Oaks Blvd., Suite 401, Sacramento CA 95825

Wilshire Escrow Company

4270 Wilshire Boulevard, Los Angeles CA 90010

XChange Solutions, Inc.

3031 Tisch Way, Suite 901, San Jose CA 95128