California state income tax brackets and rates (2023-24)
While federal tax rates apply to every taxpayer filing a tax return in the United States, state income taxes vary by state. Some states have a flat tax rate, some have “progressive” or marginal tax rates, and some don’t have any state income tax at all.
California income tax is levied on your income each year and is often withheld from your paycheck. California taxes support an array of programs and services that impact the lives of California residents. Examples include:
- Education
- Social Service programs
- Transportation
- Public assistance
- Corrections
- Infrastructure
So, if you’re a California resident and wondering, “What is the California state income tax rate?” we’ll provide the answer below. Follow along as we cover the details.
How are California tax brackets determined?
There are nine California state income tax rates and brackets, which are based on your level of taxable income. The technical term is a “progressive tax structure” — which simply means the more you earn, the higher your tax rate is.
What are the California tax rates?
The California income tax brackets differ based on your filing status as well as taxable income. To illustrate the point, review the tables below to see what your California tax rate may be, based on your individual filing status and your income range. The below state tax rates and brackets, from the California Franchise Tax Board, apply to income you earned in 2023 (reported on your 2023 tax return).
California tax brackets for Single and Married Filing Separately (MFS) taxpayers
Below are the California tax rates for Single filers and Married/Registered Domestic Partner (RDP) Filing Separately:
|
Taxable Income |
Rate |
| $0 – $10,412 |
1.00% |
| $10,412 – $24,684 |
2.00% |
| $24,684 – $38,959 |
4.00% |
| $38,959 – $54,081 |
6.00% |
| $54,081 – $68,350 |
8.00% |
| $68,350 – $349,137 |
9.30% |
| $349,137 – $418,961 |
10.30% |
| $418,961 – $698,271 |
11.30% |
| $698,271 and over |
12.30% |
California tax brackets for Married/Registered Domestic Partner Filing Jointly taxpayers and Qualifying Surviving Spouse/RDP
Below are the CA tax rates for RDP filing jointly, Married Filing Jointly (MFJ), and Qualifying Surviving Spouse (QSS) taxpayers:
|
Taxable Income |
Rate |
| $0 – $20,824 |
1.00% |
| $20,824 – $49,368 |
2.00% |
| $49,368 – $77,918 |
4.00% |
| $77,918 – $108,162 |
6.00% |
| $108,162 – $136,700 |
8.00% |
| $136,700 – $698,274 |
9.30% |
| $698,274 – $837,922 |
10.30% |
| $837,922 – $1,396,542 |
11.30% |
| $1,396,542 and over |
12.30% |
California tax brackets for Head of Household-filing taxpayers
Here are the California state income tax bracket for Head of Household (HOH) filers:
|
Taxable Income |
Rate |
| $0 – $20,839 |
1.00% |
| $20,839 – $49,371 |
2.00% |
| $49,371 – $63,644 |
4.00% |
| $63,644 – $78,765 |
6.00% |
| $78,765 – $93,037 |
8.00% |
| $93,037 – $474,824 |
9.30% |
| $474,824 – $569,790 |
10.30% |
| $569,790 – $949,649 |
11.30% |
| $949,649 and over |
12.30% |
California state income tax deadline and extensions
California income tax returns follow the federal tax deadline which falls on April 15, 2024. However, individuals and businesses in San Diego County who were affected by floods will get an automatic disaster relief tax extension which will give them until June 17, 2024 to file and pay 2023 taxes.
California’s standard deduction
The standard deductions in California for 2023 tax returns are $5,363 (Single or Married/RDP Filing Separately) and $10,726 (Married/RDP Filing Jointly, Qualifying Surviving Spouse, or Head of Household).
California sales tax
California’s state sales tax rate is 7.25%. Note that many cities and counties also levy a local tax which can increase the total sales tax up to 10.75%. You won’t report sales tax on your individual state income tax return, though.
Help with California income tax rates and more
Understanding California income tax rates can be tricky. So, get help filing tax forms with H&R Block. You can file with H&R Block Online or with a tax pro in an office or from your home with H&R Block Virtual. With this service, we’ll match you with a tax pro with California state tax expertise. Then, you’ll upload your tax documents, and our tax pros will do the rest! No matter how you choose to file, you can rest assured that we’ll get you the biggest tax refund possible.
Was this topic helpful?