Income Tax Rate

 California State individual income tax

Schedule X — Single or married/RDP filing separately

If the taxable income is
Over But not over Tax is Of amount over
$0 $8,223 $0.00 plus 1.00% $0
$8,223 $19,495 $82.23 plus 2.00% $8,223
$19,495 $30,769 $307.67 plus 4.00% $19,495
$30,769 $42,711 $758.63 plus 6.00% $30,769
$42,711 $53,980 $1,475.15 plus 8.00% $42,711
$53,980 $275,738 $2,376.67 plus 9.30% $53,980
$275,738 $330,884 $23,000.16 plus 10.30% $275,738
$330,884 $551,473 $28,680.20 plus 11.30% $330,884
$551,473 AND OVER $53,606.76 plus 12.30% $551,473

Schedule Y — Married/RDP filing jointly, or qualifying widow(er) with dependent child

If the taxable income is
Over But not over Tax is Of amount over
$0 $16,446 $0.00 plus 1.00% $0
$16,446 $38,990 $164.46 plus 2.00% $16,446
$38,990 $61,538 $615.34 plus 4.00% $38,990
$61,538 $85,422 $1,517.26 plus 6.00% $61,538
$85,422 $107,960 $2,950.30 plus 8.00% $85,422
$107,960 $551,476 $4,753.34 plus 9.30% $107,960
$551,476 $661,768 $46,000.33 plus 10.30% $551,476
$661,768 $1,102,946 $57,360.41 plus 11.30% $661,768
$1,102,946 AND OVER $107,213.52 plus 12.30% $1,102,946

Schedule Z — Head of household

If the taxable income is
Over But not over Tax is Of amount over
$0 $16,457 $0.00 plus 1.00% $0
$16,457 $38,991 $164.51 plus 2.00% $16,457
$38,991 $50,264 $615.25 plus 4.00% $38,991
$50,264 $62,206 $1,066.17 plus 6.00% $50,264
$62,206 $73,477 $1,782.69 plus 8.00% $62,206
$73,477 $375,002 $2,684.37 plus 9.30% $73,477
$375,002 $450,003 $30,726.20 plus 10.30% $375,002
$450,003 $750,003 $38,451.30 plus 11.30% $450,003
$750,003 AND OVER $72,351.30 plus 12.30% $750,003

California State 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