California State Individual Income Tax

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.

Exemption credits

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
Dependent $353
Blind $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:
Single $6 $2,500 $187,203
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
Qualifying widow(er) $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.

Standard deductions

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.

Miscellaneous credits

  • 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

AMT exemption

Filing status Amount
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

Filing status Amount
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

Fee type Fee
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.