California tax tables help taxpayers determine how much state income tax they may owe based on taxable income and filing status.
California uses a progressive income tax system, meaning different portions of taxable income are taxed at different rates.
California’s individual income tax rates range from 1% to 12.3%, with an additional 1% tax applying to taxable income above $1 million. This produces a maximum California personal income tax rate of 13.3%.
California Tax Rates
California has several tax brackets. The applicable tax rate depends on taxable income and filing status.
Single or Married Filing Separately
| California Taxable Income | Tax Rate |
|---|---|
| $0 – $11,079 | 1% |
| $11,079 – $26,264 | 2% |
| $26,264 – $41,452 | 4% |
| $41,452 – $57,542 | 6% |
| $57,542 – $72,724 | 8% |
| $72,724 – $371,479 | 9.3% |
| $371,479 – $445,771 | 10.3% |
| $445,771 – $742,953 | 11.3% |
| $742,953 – $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% |
Married Filing Jointly
| California Taxable Income | Tax Rate |
|---|---|
| $0 – $22,158 | 1% |
| $22,158 – $52,528 | 2% |
| $52,528 – $82,904 | 4% |
| $82,904 – $115,084 | 6% |
| $115,084 – $145,448 | 8% |
| $145,448 – $742,958 | 9.3% |
| $742,958 – $891,542 | 10.3% |
| $891,542 – $1,485,906 | 11.3% |
| $1,485,906 – $2,000,000 | 12.3% |
| Over $2,000,000 | 13.3% |
Head of Household
| California Taxable Income | Tax Rate |
|---|---|
| $0 – $22,173 | 1% |
| $22,173 – $52,530 | 2% |
| $52,530 – $67,716 | 4% |
| $67,716 – $83,805 | 6% |
| $83,805 – $98,990 | 8% |
| $98,990 – $505,208 | 9.3% |
| $505,208 – $606,251 | 10.3% |
| $606,251 – $1,010,417 | 11.3% |
| $1,010,417 – $1,000,000* | 12.3% |
| Over $1,000,000 | 13.3% |
*The high-income threshold for the additional 1% tax is based on California taxable income. Apply the bracket structure using the appropriate California tax schedule for the taxpayer’s filing status.
| Save 10% on TurboTax Easy Online Tax Filing! |
| Take advantage of this offer and save 10% on TurboTax! |
California Tax Brackets Explained
California’s progressive tax system means that taxpayers do not pay their highest marginal rate on all of their taxable income.
Example: A taxpayer who reaches the 9.3% tax bracket does not pay 9.3% on every dollar of taxable income. Income in the lower brackets continues to be taxed at the lower rates.
This distinction matters when estimating California income tax.
California Tax Table or Tax Rate Schedule?
California uses both tax tables and tax rate schedules. Taxpayers with taxable income of $100,000 or less generally use the California Tax Table, while taxpayers with taxable income above $100,000 generally use the appropriate tax rate schedule.
The tax rate schedule provides a formula for calculating the tax based on the taxpayer’s income range.
California Taxable Income
California taxable income is the amount used to calculate state income tax. It can be different from federal taxable income because California has its own adjustments, deductions, exemptions, and tax rules.
Taxpayers should determine California taxable income before applying the appropriate tax table or tax rate schedule.
California Standard Deduction
The California standard deduction reduces taxable income for taxpayers who qualify. The amount depends on filing status and the applicable tax year.
Taxpayers can generally compare the standard deduction with available itemized deductions to determine which produces the greater tax benefit.
A lower taxable income can result in less California income tax because less income is exposed to the state’s progressive tax brackets.
California Tax Tables for Seniors
California tax tables are particularly important for seniors who receive income from several sources. Retirement income can include Social Security, pensions, IRA withdrawals, 401(k) distributions, investments, and capital gains.
California generally does not tax Social Security benefits. However, California generally taxes other retirement income as ordinary income.
Seniors should therefore consider California-specific retirement deductions and exclusions when calculating taxable income.
California Social Security Tax
Social Security benefits are generally exempt from California income tax.
This can provide a significant benefit for retirees who receive a large percentage of their income from Social Security.
Other retirement income does not necessarily receive the same treatment, so retirees should calculate their California taxable income carefully.
California Pension and Retirement Income
California generally taxes pension income, traditional IRA withdrawals, and 401(k) distributions as income.
The amount of tax depends on total taxable income and filing status. A retiree with a relatively modest amount of taxable retirement income may remain in the lower California tax brackets.
California Capital Gains Tax
California generally does not provide a separate lower tax rate for long-term capital gains. Instead, capital gains are generally included in taxable income and subject to California’s regular income tax rates.
This can make California taxes significant for taxpayers who sell highly appreciated investments or property.
California Tax Rate Above $1 Million
California imposes an additional 1% tax on taxable income above $1 million.
As a result, the highest individual California income tax rate is 13.3%.
This additional tax can be especially important for high-income taxpayers and taxpayers who realize substantial capital gains.
California Tax Withholding
California income tax may be withheld from wages throughout the year. Employers use California withholding tables to determine the amount withheld from employee paychecks.
At the end of the year, taxpayers compare their California withholding and estimated payments with their actual state tax liability.
If too much was paid, the taxpayer may receive a refund. If too little was paid, additional tax may be due.
California Tax Refund
A California tax refund generally occurs when a taxpayer has paid more state income tax during the year than the amount ultimately owed.
Several factors can affect the refund, including:
- California tax withholding
- Estimated tax payments
- Tax credits
- Deductions
- Filing status
- California taxable income
Taxpayers should use the correct tax tables for the tax year being filed when calculating their state tax liability.
California Tax Tables and Federal Tax Brackets
California tax tables are separate from federal tax tables and federal tax brackets.
Federal income tax is calculated under federal tax rules, while California income tax is calculated under California rules. A taxpayer may therefore have different federal and California taxable income amounts.
Understanding both sets of tax brackets can help taxpayers estimate their total tax liability.
How to Use California Tax Tables
A basic California tax calculation involves the following steps:
- Determine total income.
- Calculate adjusted gross income.
- Make applicable California income adjustments.
- Calculate California taxable income.
- Determine the filing status.
- Select the appropriate California tax table or rate schedule.
- Calculate the preliminary California tax.
- Apply eligible tax credits.
- Subtract withholding and estimated payments.
- Determine whether a refund or additional payment is due.
California Tax Tables
The California tax brackets use the same basic rate structure, with rates ranging from 1% to 12.3% and the additional 1% tax for taxable income above $1 million.
The California tax brackets are indexed periodically, so taxpayers should use the amounts applicable to the specific tax year they are filing.
Unique California Tax Factors
California has one of the highest individual income tax rates in the country. Its top regular rate is 12.3%, and the additional 1% tax on taxable income above $1 million brings the maximum rate to 13.3%.
California also stands out because it generally taxes capital gains using the same income tax rates rather than a separate preferential state capital gains rate.
These rules can be particularly important for high-income taxpayers, investors, homeowners selling appreciated property, and retirees with substantial investment income.
Electronic Filing Recommendation 💻
Electronic filing is a fast and convenient way to file a California state tax return. Filing electronically can help reduce calculation errors and provide faster confirmation that the return was submitted.
Benefits of electronic filing include:
- Faster refund processing
- Improved filing accuracy
- Secure electronic submission
- Direct deposit availability
- Faster filing confirmation
Final Thoughts on California Tax Tables
California tax tables provide a useful way to determine state income tax based on taxable income and filing status. California uses a progressive tax system with rates ranging from 1% to 12.3%, plus the additional 1% tax on taxable income above $1 million.
Taxpayers should remember that the highest California tax rate is not applied to all income. Deductions, credits, retirement income, capital gains, and other California tax rules can significantly affect the final amount of tax owed.
| Save 10% on TurboTax Electronic Tax Filing |
| Take advantage of this offer and save 10% on TurboTax! |
