California income tax brackets and rates depend on taxable income, tax-filing status and state residency status.
For the 2022 tax year (taxes filed in 2023), California has nine income tax rates, ranging from 1% to 12.3%. A 1% mental health services tax applies to income exceeding $1 million.
California is one of 21 states that issued special state tax refunds or payments to taxpayers in 2022. On Feb. 10, 2023, the IRS said taxpayers in many of those states, including California, would not need to report those payments on 2022 tax returns.
California state tax rates and tax brackets
California state income tax returns are due April 18, 2023, or Oct. 16, 2023, with an extension. Residents and businesses in counties affected by the 2023 winter storms get until May 15, 2023.
Single or married filing separately
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $10,099. | 1% of taxable income. |
2% | $10,100 to $23,942. | $100.99 plus 2% of the amount over $10,099. |
4% | $23,943 to $37,788. | $377.85 plus 4% of the amount over $23,942. |
6% | $37,789 to $52,455. | $931.69 plus 6% of the amount over $37,788. |
8% | $52,456 to $66,295. | $1,811.71 plus 8% of the amount over $52,455. |
9.3% | $66,296 to $338,639. | $2,918.91 plus 9.3% of the amount over $66,295. |
10.3% | $338,640 to $406,364. | $28,246.90 plus 10.3% of the amount over $338,639. |
11.3% | $406,365 to $677,275. | $35,222.58 plus 11.3% of the amount over $406,364. |
12.3% | $677,276 or more. | $65,835.52 plus 12.3% of the amount over $677,275. |
Married filing jointly or qualifying widow(er)
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $20,198. | 1% of taxable income. |
2% | $20,199 to $47,884. | $201.98 plus 2% of the amount over $20,198. |
4% | $47,885 to $75,576. | $755.70 plus 4% of the amount over $47,884. |
6% | $75,577 to $104,910. | $1,863.38 plus 6% of the amount over $75,576. |
8% | $104,911 to $132,590. | $3,623.42 plus 8% of the amount over $104,910. |
9.3% | $132,591 to $677,278. | $5,837.82 plus 9.3% of the amount over $132,590. |
10.3% | $677,279 to $812,728. | $56,493.80 plus 10.3% of the amount over $677,278. |
11.3% | $812,729 to $1,354,550. | $70,445.15 plus 11.3% of the amount over $812,728. |
12.3% | $1,354,551 or more. | $131,671.04 plus 12.3% of the amount over $1,354,550. |
Head of household
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $20,212. | 1% of taxable income. |
2% | $20,213 to $47,887. | $202.12 plus 2% of the amount over $20,212. |
4% | $47,888 to $61,730. | $755.62 plus 4% of the amount over $47,887. |
6% | $61,731 to $76,397. | $1,309.34 plus 6% of the amount over $61,730. |
8% | $76,398 to $90,240. | $2,189.36 plus 8% of the amount over $76,397. |
9.3% | $90,241 to $460,547. | $3,296.80 plus 9.3% of the amount over $90,240. |
10.3% | $460,548 to $552,658. | $37,735.35 plus 10.3% of the amount over $460,547. |
11.3% | $552,659 to $921,095. | $47,222.78 plus 11.3% of the amount over $552,658. |
12.3% | $921,096 or more. | $88,856.16 plus 12.3% of the amount over $921,095. |
Source: California Franchise Tax Board
Note: If your taxable income is $100,000 or less, use the tax table on the California Franchise Tax Board's website to figure taxes owed.
» MORE: Track the status of your state tax refund
What is California's standard deduction?
The standard deduction for state income taxes in California is $5,202 (single or married filing separately) and $10,404 (married filing jointly, qualifying widow/er or head of household).
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Do I have to pay California state tax?
Generally, you have to file a California state tax return if you’re a resident, part-year resident or nonresident and:
You’re required to file a federal tax return.
You got income from a source in California during the tax year.
You have income above certain thresholds.
(Video) How to Calculate Quarterly Estimated Tax Payments | 2021 Update
» MORE: See what federal tax bracket you’re in
What part of my income gets taxed by California?
When it comes to California state tax, there are three residency statuses: resident, part-year resident and nonresident. They determine what portion of your income the state will tax.
If your California residency type is ... | California taxes this part of your income |
|---|---|
Resident. | All income from all sources inside and outside California. |
Part-year resident. | All income received while a resident, plus income from California sources while a nonresident. |
Nonresident. | Income from California sources. |
» Need help? How to find a tax preparer near you
Am I a resident for California state tax purposes?
Resident status rules
You’re a resident of California for tax purposes if your presence in California wasn’t temporary or transitory in purpose. Generally, you’re a resident if you lived in California, even if you were temporarily out of state.
Here are some examples of situations that can make you a California resident for tax purposes, according to the state:
You spend more than nine months in California during the tax year.
Your employer assigns you to an office in California for a long or indefinite period.
You decide to check out California for a while, with no real plans to leave.
You’re in California for an indefinite period to recuperate from an illness.
Students from California who go to college out of state do not automatically become nonresidents. Likewise, attending school in California doesn’t automatically make a student a California resident. The California Franchise Tax Board's website has the rules on how California determines residency status.
Part-year resident status rules
Generally, you’re a part-year resident of California if you were a nonresident for some of the tax year. This is often the case for people who moved to California from another state.
If you’re a part-year resident, you pay California state tax on all income you received during the part of the tax year you were a resident of California, plus state income tax on income just from California sources while you were a nonresident.
Nonresident status rules
Nonresidents still may have to pay California state tax on income they receive from California sources. This means you may need to file a California state tax return even if you live in another state but made money from California-related things such as:
Services performed in California.
Rent from real estate you own in California.
The sale or transfer of real estate in California.
Income from a California business, trade or profession.
In some cases, you might be a nonresident for tax purposes even if you live in California but you were out of state for at least 546 consecutive days because of an employment-related contract. However, that exception won’t apply if you had more than $200,000 of intangible income while the employment-related contract was in effect, were in California for more than 45 days during the tax year, or if the state thinks the point of your absence is to evade state income taxes.
6 things to know about California state tax
California’s tax-filing deadline generally follows the federal tax deadline.
Tax software will do your state taxes (though sometimes for an extra fee).
Wondering "Where is my California state tax refund?" Good news: You can check the status of your state tax refund online.
If you can’t pay your California state tax bill on time, you can request a one-time, 30-day delay.
If you can’t afford your tax bill and owe less than $25,000, California offers payment plans. Typically, you get three to five years to pay your bill. There’s a fee to set up an agreement.
You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.
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FAQs
What are the California tax brackets for 2022 2023? ›
The 9 California state tax rates are 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3% and 12.3%. A 1% mental health services tax applies to income exceeding $1 million.
What are the California state income tax rates for 2022? ›California income tax brackets and rates depend on taxable income, tax-filing status and state residency status. For the 2022 tax year (taxes filed in 2023), California has nine income tax rates, ranging from 1% to 12.3%.
What are the tax brackets for 2022 and 2023? ›- 2022 Tax Brackets (Taxes due April 2023) For the 2022 tax year, there are seven federal income tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. ...
- 2023 Tax Brackets (Taxes due April 2024) The 2023 tax year will have the same seven federal income tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%.
California state income tax rate table for the 2022 - 2023 filing season has nine income tax brackets with CA tax rates of 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3% and 12.3% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses.
What will the tax rate be in 2023? ›Income tax on income from paid employment or self-employed earnings is charged at three rates: the basic rate, the higher rate and the additional rate. For 2022/23 these three rates are 20%, 40% and 45% respectively. These rates remain unchanged from 2021/22, and will remain frozen for 2023/24.
What are the tax changes for 2023? ›Marginal tax brackets for tax year 2023, single individuals
The standard deduction also increases in 2023, rising to $27,700 for married couples filing jointly, up from $25,900 in 2022. Single filers may claim $13,850 in 2023, a jump from $12,950.
The state of California requires you to pay taxes if you are a resident or nonresident that receives income from a California source. The state income tax rates range from 1% to 12.3%, and the sales tax rate is 7.25% to 10.75%.
Is Social Security taxed in California? ›Social security benefits are not taxable by the State of California. Social security benefits may be taxable by the federal government. Railroad sick pay is also not taxable by the State of California.
How much is $70000 a year after taxes in California? ›If you make $70,000 a year living in the region of California, USA, you will be taxed $17,665. That means that your net pay will be $52,335 per year, or $4,361 per month.
Is California tax rate progressive? ›California's personal income tax has the highest top rate and one of the most highly progressive structures in the nation. California's top rate is 13.3 percent (including the 1 percent surcharge for mental health programs, for all personal income taxpayers with taxable income over $1 million).
How much is $55000 a year after taxes in California? ›
If you make $55,000 a year living in the region of California, USA, you will be taxed $11,676. That means that your net pay will be $43,324 per year, or $3,610 per month.
What is the standard deduction for seniors over 65 in 2023? ›2023 Standard Deduction
Taxpayers who are at least 65 years old or blind can claim an additional standard deduction of $1,500 is allowed for 2023 ($1,850 if you're claiming the single or head of household filing status).
Some of you have to pay federal income taxes on your Social Security benefits. This usually happens only if you have other substantial income in addition to your benefits (such as wages, self-employment, interest, dividends and other taxable income that must be reported on your tax return).
How much tax does a single person pay in California? ›| Taxable Income | Rate |
|---|---|
| $0 – $8,809 | 1.00% |
| $8,809 – $20,883 | 2.00% |
| $20,883 – $32,960 | 4.00% |
| $32,960 – $45,753 | 6.00% |
As a result the higher rate threshold – the point at which individuals become liable to pay tax at the higher rate – remains unchanged at £50,270 for 2022/23.
What are the projected tax brackets for 2022? ›When it comes to federal income tax rates and brackets, the tax rates themselves aren't changing from 2022 to 2023. The same seven tax rates in effect for the 2022 tax year – 10%, 12%, 22%, 24%, 32%, 35% and 37% – still apply for 2023.