Tesla headquarters are currently in Austin, Texas. The company moved to Austin from Palo Alto in 2021, although the reasoning behind it is not fully understood.
The foremost speculation is quite simply a tax-based business move. California has some of the highest income taxes and other types of taxes in the country, while Texas has no state income tax and a number of other lower taxes. Interestingly, this may save Elon Musk more on taxes personally than his business, which made sense when he sold billions in stock in 2021 and 2022.
MORE: Gifts for Tesla owners