California Individual tax rates
- The maximum rate for individuals is 12.3%
- The AMT rate for individuals is 7%
- The Mental Health Services Tax Rate is 1% for taxable income in excess of $1,000,000.
|Filing Status/Qualification||Exemption amount|
|Married/Registered Domestic Partner (RDP) filing jointly or qualifying widow(er)||$228|
|Single, married/RDP filing separately, or head of household||$114|
|Age 65 or older||$114|
Phaseout of exemption credits
Higher-income taxpayers’ exemption credits are reduced as follows:
|Filing status||Reduce each credit by:||For each:||Federal AGI exceeds:|
|Married/RDP filing separately||$6||$1,250||$187,203|
|Head of household||$6||$2,500||$280,808|
|Married/RDP filing jointly||$12||$2,500||$374,411|
When applying the phaseout amount, apply the $6/$12 amount to each exemption credit, but do not reduce the credit below zero. If a personal exemption credit is less than the phaseout amount, do not apply the excess against a dependent exemption credit.
The standard deduction amounts for:
|Filing status||Deduction amount|
|Single or married/RDP filing separately||$4,236|
|Married/RDP filing jointly, head of household, or qualifying widow(er)||$8,472|
|The minimum standard deduction for dependents||$1,050|
Reduction in itemized deductions
Itemized deductions must be reduced by the lesser of 6% of the excess of the taxpayer’s federal AGI over the threshold amount or 80% of the amount of itemized deductions otherwise allowed for the taxable year.
|Filing status||AGI threshold|
|Single or married/RDP filing separately||$187,203|
|Head of household||$280,808|
|Married/RDP filing jointly or qualifying widow(er)||$374,411|
Earned Income Tax Credit
The California earned income tax credit is available to California households with federal adjusted gross income (AGI) of:
- Less than $15,009 if there are no qualifying children.
- Less than $22,323 if there is one qualifying child.
- Less than $22,310 if there are two qualifying children.
- Less than $22,303 if there are three qualifying children.
The maximum amount of investment income to remain eligible for the credit is $3,561.
Nonrefundable Renter’s credit
This nonrefundable, non-carryover credit for renters is available for:
- Single or married/RDP filing separately with a California AGI of $40,078 or less.
- The credit is $60.
- Married/RDP filing jointly, head of household, or qualifying widow(er) with a California AGI of $80,156 or less.
- The credit is $120.
- Qualified senior head of household credit
- 2% of California taxable income
- Maximum California AGI of $73,226
- Maximum credit of $1,380
- Joint custody head of household credit/dependent parent credit
- 30% of net tax
- Maximum credit of $451
|Married/RDP filing jointly or qualifying widow(er)||$91,793|
|Single or head of household||$68,846|
|Married/RDP filing separately, estates, or trusts||$45,895|
AMT exemption phaseout
|Married/RDP filing jointly or qualifying widow(er)||$344,225|
|Single or head of household||$258,168|
|Married/RDP filing separately, estates, or trusts||$172,110|
FTB cost recovery fees
|Bank and corporation filing enforcement fee||$100|
|Bank and corporation collection fee||$365|
|Personal income tax filing enforcement fee||$81|
|Personal income tax collection fee||$266|
The personal income tax fees apply to individuals and partnerships, as well as limited liability companies that are classified as partnerships. The bank and corporation fees apply to banks and corporations, as well as limited liability companies that are classified as corporations. Interest does not accrue on these cost recovery fees.