California commercial real estate data, county by county.

Corporate income tax rate

Revenue and Taxation Code section 23151 imposes a franchise tax on every corporation doing business in California, with the exception of banks and financial corporations, measured by net income. For taxable years beginning on or after January 1, 2000, the tax is computed at the rate of 8.84 percent of net income for that taxable year, but not less than the minimum tax specified in Section 23153.

• Corporate franchise tax rate, taxable years beginning on or after January 1, 20008.84 percent

Source: California Legislative Counsel, text effective January 1, 2016 (Stats. 2015, Ch. 303), from the Legislative Counsel's code database of 2 August 2026.

Sales tax and local additions

Revenue and Taxation Code section 7202 requires a county to contract with the State Board of Equalization to administer its sales and use tax ordinance. A city in the county may levy a sales and use tax at a rate of 1 percent or less, and tax due to the city is credited against the tax due under the county ordinance.

Source: California Legislative Counsel, text effective December 12, 2003 (Stats. 2003, 5th Ex. Sess., Ch. 2), from the Legislative Counsel's code database of 2 August 2026.

Job and investment tax credits

The California Competes Tax Credit is an income tax credit available to businesses that want to locate in California or stay and grow in California. Businesses of any industry, size, or location compete for over $180 million available in tax credits by applying in one of three application periods each year. Applicants are analyzed on fourteen factors of evaluation, including the number of full-time jobs being created, the amount of investment, and strategic importance to the state or region.

Source: California Governor's Office of Business and Economic Development, web page, retrieved 5 August 2026.

Sector programs affecting commercial property

The Governor's Office of Business and Economic Development, GO-Biz, offers business owners no-cost consultation on attraction, retention and expansion, site selection, permit streamlining and clearing regulatory hurdles. Its programs include the California Competes Tax Credit and the California Film and TV Tax Credit.

Source: California Governor's Office of Business and Economic Development, web page, retrieved 5 August 2026.

Construction stormwater permit

California's Construction Stormwater Program, run by the State Water Resources Control Board alongside nine Regional Boards, requires coverage under the statewide National Pollutant Discharge Elimination System General Permit for Stormwater Discharges Associated with Construction and Land Disturbance Activities for any project that disturbs one or more acres of soil, or less than one acre if it is part of a larger common plan of development that in total disturbs one or more acres. The current general permit, Order 2022-0057-DWQ, was adopted September 8, 2022 and took effect September 1, 2023.

• Construction stormwater permit threshold1 acre

Source: California State Water Resources Control Board, web page, retrieved 5 August 2026.

Stream, wetland and riparian protection

Fish and Game Code section 1602 bars an entity from substantially diverting or obstructing the natural flow of, or substantially changing or using material from the bed, channel or bank of, any river, stream or lake unless, among other conditions, the department receives written notification of the activity and the entity pays the applicable fees under Section 1609. If the department does not issue a draft agreement within 60 days of a complete notification, the entity may conduct the activity as described in the notification.

• Default approval window if no draft agreement issues60 days

Source: California Legislative Counsel, text effective July 12, 2021 (Stats. 2021, Ch. 70), from the Legislative Counsel's code database of 2 August 2026.

Coastal development permits

Public Resources Code section 30600 requires a coastal development permit for any development in the coastal zone, in addition to any other permit required by law from a local government or other state, regional or local agency. Before a local government's coastal program is certified, the permit is obtained from the commission or, where the local government has established its own procedures, from that local government. After certification, it is obtained from the local government under Section 30519 or Section 30600.5.

Source: California Legislative Counsel, text effective January 1, 1997 (Stats. 1996, Ch. 825), from the Legislative Counsel's code database of 2 August 2026.

Building code

Health and Safety Code section 17958.7 requires the governing body of a city or county, before adopting a local modification to the statewide building standards, to make an express finding that the modification is reasonably necessary because of local climatic, geological, or topographical conditions. The California Building Standards Commission may reject a modification filed by a city or county if no such finding was submitted. From October 1, 2025 to June 1, 2031, the Commission must reject a modification affecting a residential unit unless it fits a stated exception.

Source: California Legislative Counsel, text effective June 30, 2025 (Stats. 2025, Ch. 22), from the Legislative Counsel's code database of 2 August 2026.

Geologic hazards

Public Resources Code section 2621.5 declares the purpose of the state's earthquake fault zoning chapter: to assist cities, counties and state agencies in prohibiting developments and structures for human occupancy across the trace of active faults. The chapter applies to any project, as defined in Section 2621.6, located within a delineated earthquake fault zone once the official earthquake fault zone maps are issued to the affected local jurisdiction, except as provided in Section 2621.7.

Source: California Legislative Counsel, text effective January 1, 1994 (Stats. 1993, Ch. 916), from the Legislative Counsel's code database of 2 August 2026.