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California income tax brackets and rates
California has nine state income tax rates, ranging from 1% to 12.3%. Tax brackets depend on income, filing status, and residency. California also levies a 1% mental health services tax on income exceeding $1 million.
The rates and brackets below apply to income earned in 2023 (reported on 2024 returns).
Single or married filing separately
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $10,412. | 1% of taxable income. |
2% | $10,413 to $24,684. | $104.12 plus 2% of the amount over $10,412. |
4% | $24,685 to $38,959. | $389.56 plus 4% of the amount over $24,684. |
6% | $38,960 to $54,081. | $960.56 plus 6% of the amount over $38,959. |
8% | $54,082 to $68,350. | $1,867.88 plus 8% of the amount over $54,081. |
9.3% | $68,351 to $349,137. | $3,009.40 plus 9.3% of the amount over $68,350. |
10.3% | $349,138 to $418,961. | $29,122.59 plus 10.3% of the amount over $349,137. |
11.3% | $418,962 to $698,271. | $36,314.46 plus 11.3% of the amount over $418,961. |
12.3% | $698,272 or more. | $67,876.49 plus 12.3% of the amount over $698,271. |
Married filing jointly or qualifying widow(er)
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $20,824. | 1% of taxable income. |
2% | $20,825 to $49,368. | $208.24 plus 2% of the amount over $20,824. |
4% | $49,369 to $77,918. | $779.12 plus 4% of the amount over $49,368. |
6% | $77,919 to $108,162. | $1,921.12 plus 6% of the amount over $77,918. |
8% | $108,163 to $136,700. | $3,735.76 plus 8% of the amount over $108,162. |
9.3% | $136,701 to $698,274. | $6,018.80 plus 9.3% of the amount over $136,700. |
10.3% | $698,275 to $837,922. | $58,245.18 plus 10.3% of the amount over $698,274. |
11.3% | $837,923 to $1,396,542. | $72,628.92 plus 11.3% of the amount over $837,922. |
12.3% | $1,369,543 or more. | $135,752.98 plus 12.3% of the amount over $1,396,542. |
Head of household
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $20,839. | 1% of taxable income. |
2% | $20,840 to $49,371. | $208.39 plus 2% of the amount over $20,839. |
4% | $49,372 to $63,644. | $779.03 plus 4% of the amount over $49,371. |
6% | $63,645 to $78,765. | $1,349.95 plus 6% of the amount over $63,644. |
8% | $78,766 to $93,037. | $2,257.21 plus 8% of the amount over $78,765. |
9.3% | $93,038 to $474,824. | $3,398.97 plus 9.3% of the amount over $93,037. |
10.3% | $474,825 to $569,790. | $38,905.16 plus 10.3% of the amount over $474,824. |
11.3% | $569,791 to $949,649. | $48,686.66 plus 11.3% of the amount over $569,790. |
12.3% | $949,650 or more. | $91,610.73 plus 12.3% of the amount over $949,649. |
Source: California Franchise Tax Board
Note: If your taxable income was $100,000 or less, use the tax table on the California Franchise Tax Board's website to figure taxes owed instead
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California income tax deadlines and extensions
California state income tax returns follow the federal tax deadline, which was April 15, 2024. People and businesses in San Diego County who were affected by floods get an automatic disaster relief tax extension, which gives them until June 17, 2024, to file and pay their 2023 taxes.
Taxpayers who didn't file a return on time are given an automatic six-month extension until mid-October. However, if you owe taxes, payment was still due by the regular April tax deadline.
» MORE: How tax extensions work
What is California's standard deduction?
The California standard deduction for 2023 tax returns filed in 2024 is $5,363 for those single or married filing separately. The standard deduction for married couples filing jointly, heads of households and surviving spouses is $10,726 .
» MORE: Learn about the federal standard deduction and when to take it
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. |
» MORE: See what federal tax bracket you’re in
Am I a resident for California state tax purposes?
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 threshold.
Resident status rules
For tax purposes, you’re a resident of California if your presence in California wasn’t temporary or transitory. 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 may still 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.
» Need help? How to find a tax preparer near you
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California state tax credits
Tax credits are benefits that decrease taxes owed by the credit amount. Some credits may also be refundable, meaning if the credit amount exceeds the amount you owe in taxes, you might be able to get the overage back in the form of a refund.
If you have yet to file or are filing late, here is an overview of a few popular tax credits available in California for the 2023 tax year (taxes filed in 2024).
California earned income tax credit (CalEITC)
The CalEITC is a tax benefit that mirrors the federal earned income tax credit. Californians with earned income and federal AGI of up to $30,950 in 2023 may be eligible for a tax credit of up to $3,529. The exact credit amount depends on your filing status and the number of qualifying children. (People without kids also qualify.)
California young child tax credit (YCTC)
The refundable young child tax credit is another state-level tax credit modeled after the federal version of the child tax credit. People who qualify for the California earned income tax credit mentioned above and who also had a child younger than 6 by the end of the 2023 tax year are generally eligible for the YCTC. The maximum credit for 2023 is $1,117. The credit begins to phase out for those with an earned income of $25,775 and above and is not available for anyone making above $30,931.
California child and dependent care tax credit
The state of California also offers a nonrefundable tax credit for people who may have expenses related to the care of a child, a spouse or another type of dependent. Similar to the federal child and dependent care tax credit, eligible taxpayers can claim a certain limited percentage of their expenses on their state tax returns. For more details about who qualifies as a dependent, see the Instructions for Form FTB 3506 on the California Franchise Tax Board’s website.
California adoption cost tax credit
To help offset the costs associated with adoption, California offers a tax credit that can help cover up to 50% of certain adoption-related expenses. The maximum you can claim for the credit is $2,500 per child per tax year, but the remaining amounts can be claimed on tax returns in future years. Typical expenses covered by the credit include travel, unreimbursed medical costs, and other adoptions and agency fees. The child must have been adopted from California.
California nonrefundable renters tax credit
If your income fell below a certain threshold in 2023, you may be able to claim a nonrefundable tax credit for having paid your rent for at least half of the year (six months). Those who are single/married filed separately and made $50,746 or below can qualify for a $60 credit, and those who are head of household, married filing jointly or qualified widow/er with an income at or below $101,492 can qualify for double, at a total of $120.
» MORE: Popular federal income tax breaks to know about
How to track your California state tax refund
If you've submitted your California state income tax return and are due a refund, there are several ways to keep tabs on the processing of your funds. The California Franchise Tax Board runs its own refund tracking service, similar to the federal "Where's My Refund?" tool. To use the tracker, you'll need to enter your Social Security number, ZIP code, the exact refund amount you're expecting, and your mailing address.
Per the Board, you should expect your California state tax refund about three weeks after e-filing or three months after mailing a paper return. This timeline may be longer if your return is flagged for additional accuracy checks, though.
» Wondering where your CA refund is? You can check the status of your state tax refund online
California state sales tax
California's state sales tax rate is 7.25%. Many cities and counties also assess a local tax, which can bump the total sales tax up to 10.75% in some areas.
According to the California Tax Service Center, retail sales of physical items are subject to sales tax. Groceries, prescription drugs, and certain items paid for with food stamps are exempt from sales tax.
» Dive deeper: Estimate your California sales tax
5 things to know about California state income 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).
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 you 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.
