California charges nothing for moving out. Proposition 40, on the November 3, 2026 ballot, would tax billionaires resident on January 1, 2026, wherever they live by December.
In short, current to September 2026
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Does California have an exit tax? 2026 and Proposition 40, patrician.ch/answers/does-california-have-an-exit-tax/, September 2026.
Effective income tax for a single filer, federal and state together, with the gap to Florida.
Leaving Los Angeles, ranked worldwide on what $1,000,000 keeps: moving from Los Angeles.
Sources: the 2026 Billionaire Tax Act (Initiative 25-0024), qualified for the November 3, 2026 ballot as Proposition 40. Franchise Tax Board, 2026 instructions for Form 593. The page is updated after the vote.
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No. California charges nothing for moving out of the state.
It keeps taxing California-source income after you leave, and Proposition 40 on the November 3, 2026 ballot would tax billionaires who were resident on January 1, 2026.
The 2026 Billionaire Tax Act: a one-time tax of up to 5% on the worldwide net worth of individuals worth $1 billion or more who were California residents on January 1, 2026.
Net worth is valued at December 31, 2026. Voters decide on November 3, 2026, alongside the competing Propositions 41 and 42.
Not as drafted. Liability turns on residence on January 1, 2026, not on where you live when it passes.
Whether that retroactive date survives a court challenge is the open question.
Only on California-source income: rent and gains on California real estate, a California business, and pay for work done in California.
The Franchise Tax Board audits the year of departure closely, so the date residence ended should be documented.
3 1/3% of the sale price, or 12.3% of the gain by election, on sales over $100,000 unless an exemption applies.
On a $3,000,000 sale with a $1,000,000 gain that is $100,000, or $123,000 by election. It is credited on the return for the year of sale.
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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States · Americans moving abroad · Tax calculator · Keep Index 2026
Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.