California Tax Calculator
Calculate your California state income tax liability. Includes progressive tax brackets, standard deductions, and tax credits for California residents.
Tax Summary
Taxable Income:
$0
Standard Deduction:
$0
Tax Credits:
-$0
State Tax Owed:
$0
Tax Breakdown by Bracket
Effective Tax Rate
State Tax Rate:
0.00%
Compared to Federal:
Lower
Understanding California State Income Tax
California has a progressive income tax system with rates ranging from 1% to 13.3%. The state offers various deductions and credits to reduce tax liability. Understanding California's tax structure is important for residents and those considering moving to the state.
California Tax Brackets (2024)
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 1.0% | $0 - $10,412 | $0 - $20,824 | $0 - $14,959 |
| 2.0% | $10,413 - $24,684 | $20,825 - $49,368 | $14,960 - $35,483 |
| 4.0% | $24,685 - $38,959 | $49,369 - $77,918 | $35,484 - $55,928 |
| 6.0% | $38,960 - $54,081 | $77,919 - $108,162 | $55,929 - $77,483 |
| 8.0% | $54,082 - $68,350 | $108,163 - $136,700 | $77,484 - $97,867 |
| 9.3% | $68,351 - $349,137 | $136,701 - $349,137 | $97,868 - $349,137 |
| 10.3% | $349,138 - $698,271 | $349,138 - $698,271 | $349,138 - $698,271 |
| 11.3% | $698,272 - $1,000,000 | $698,272 - $1,000,000 | $698,272 - $1,000,000 |
| 12.3% | $1,000,001 - $1,184,810 | $1,000,001 - $1,184,810 | $1,000,001 - $1,184,810 |
| 13.3% | $1,184,811+ | $1,184,811+ | $1,184,811+ |
Standard Deductions
Standard Deduction Amounts
- Single: $5,202
- Married Filing Jointly: $10,404
- Married Filing Separately: $5,202
- Head of Household: $7,803
Personal Exemptions
California eliminated personal exemptions in 2020. However, the state offers various credits and deductions.
- Dependent exemptions still available
- Various tax credits available
- Itemized deductions allowed
Tax Credits and Deductions
Popular Tax Credits
- Renter's Credit: Up to $300 for renters
- Child Care Credit: Up to $1,000 per child
- College Access Tax Credit: Up to $100
- Donation Tax Credit: For charitable contributions
Itemized Deductions
- Mortgage interest
- State and local taxes (SALT)
- Medical expenses
- Charitable contributions
- Casualty losses
California vs. Federal Taxes
| Income Range | Federal Rate | CA Rate | Combined Rate |
|---|---|---|---|
| $50,000 - $100,000 | 22% | 6-8% | 28-30% |
| $100,000 - $200,000 | 24% | 8-9.3% | 32-33.3% |
| $200,000+ | 32-37% | 9.3-13.3% | 41.3-50.3% |
Filing Requirements
Who Must File
- Income over filing threshold
- Self-employed individuals
- Part-year residents
- Those with CA-source income
Filing Thresholds
- Under 65: $10,412 (single)
- 65 and older: $14,098 (single)
- Married: $20,824 (joint)
- Head of Household: $14,959
Tax Payment Options
Pay As You Go
Withholding from wages
Estimated tax payments
Annual Payment
Due April 15
With tax return
Extensions
Available until October 15
Interest may accrue
Key Takeaways
- California has a progressive tax system with rates from 1% to 13.3%
- The top rate applies to income over $1 million
- Standard deductions range from $5,202 to $10,404
- Various tax credits are available to reduce liability
- California tax is in addition to federal tax
- Combined state and federal rates can exceed 50% for high earners
- Tax planning is essential for California residents