California Tax Rates, Brackets, and Standard Deductions

You can prepare and e-File your California Income Taxes here on eFile.com along with your Federal Income Tax Return. Important: Unlike most other state tax returns, you can just prepare and eFile the California state tax return without also e-Filing the IRS tax return.

Information on how to only file State Income Return(s) for other States.

California income tax forms, tax brackets and rates are listed here by tax year. Still need to prepare and file a CA return for a previous Tax Year? Find the California tax forms below. You can complete and sign the forms here on eFile.com before you mail them to the CA Tax Agency. For IRS or Federal back taxes, access the tax forms here.

Below find links to other important California income tax return information and other related features (e.g. tax extension, amendment, etc.)

California Income Tax Returns

Use this table below to find, or navigate for California Income Tax related information and instructions.

California Income Taxes

California Tax Deadlines, Extension, Penalties

Instructions, Resources on how to prepare and e-File California Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a CA + IRS Tax Return: Detailed eFile.com Service Overview

Start Federal and California Tax Returns

California is the only state that allows you to prepare and eFile a CA State Return without also e-Filing an IRS return. Simply create an eFile.com account and complete the process

Instructions on how to prepare and eFile OTHER STATES without also preparing an IRS return. How to complete and download—not eFile—State Returns on eFile.com.

File a California Tax Amendment

Complete overview on how to prepare and amend a California Income Tax Return.

California Income Tax Forms

Current CA tax year tax forms you can eFile.
Previous tax year or California Income Back Taxes Forms you can complete but not e-File any longer.

California Tax Brackets, Rates explained

Current and past tax year CA Tax Brackets, Rates and Income Ranges

IRS Tax Brackets, Rates by Tax Year

Calculate and Estimate your IRS Income Tax Brackets and Rates with the eFile RATEucator.

Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here you can find how California based income is taxed at different rates within the given tax brackets. There are detailed and sample CA Tax Rate Calculation Instructions. When you prepare your return on eFile.com this is all calculated for you based on your income.

California Tax Brackets for 2023 Tax Year

The highest tax rate of 12.3% for income over $698,271 (Single/MFS), $949,649 (HOH), and $1,396,542 (MFJ).

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 - $10,412

1% of Income

HOH

$0 - $20,839

1% of Income

MFJ

$0 - $20,824

1% of Income

Single or MFS

$10,412 - $24,684

$104.12 + 2%

HOH

$20,839 - $49,371

$208.39 + 2%

MFJ

$20,824 - $49,368

$208.24 + 2%

Single or MFS

$24,684 - $38,959

$389.56 + 4%

HOH

$49,371 - $63,644

$779.03 + 4%

MFJ

$49,368 - $77,918

$779.12 + 4%

Single or MFS

$38,959 - $54,081

$960.56 + 6%

HOH

$63,644 - $78,765

$1,349.95 + 6%

MFJ

$77,918 - $108,162

$1,921.12 + 6%

Single or MFS

$54,081 to $68,350

$1,867.88 + 8%

HOH

$78,765 - $93,037

$2,257.21 + 8%

MFJ

$108,162 - $136,700

$3,735.76 + 8%

9.3%

Single or MFS

$68,350 - $349,137

$3,009.40 + 9.3%

HOH

$93,037 - $474,824

$3,398.97 + 9.3%

MFJ

$136,700 - $698,274

$6,018.80 + 9.3%

10.3%

Single or MFS

$349,137 - $418,961

$29,122.59 + 10.3%

HOH

$474,824 - $569,790

$38,905.16 + 10.3%

MFJ

$698,274 - $837,922

$58,245.18 + 10.3%

11.3%

Single or MFS

$418,961 - $698,271

$36,314.46 + 11.3%

HOH

$569,790 - $949,649

$48,686.66 + 11.3%

MFJ

$837,922 - $1,396,542

$72,628.92 + 11.3%

12.3%

Single or MFS

$698,271 - or more

$67,876.49 + 12.3% over $698,271

HOH

$949,649 - or more

$91,610.73 + 12.3% over $949,649

MFJ

$1,396,542 - or more

$135,752.98 + 12.3% over $1,396,542

California Tax Brackets for 2022 Tax Year

The highest tax rate of 12.3% for income over $677,275 (Single/MFS), $921,095 (HOH), and $1,354,550 (MFJ).

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 - $10,099

1% of Income

HOH

$0 - $20,212

1% of Income

MFJ

$0 - $20,198

1% of Income

Single or MFS

$10,099 - $23,942

$100.99 + 2%

HOH

$20,212 - $47,887

$202.12 + 2%

MFJ

$20,198 - $47,884

$201.98 + 2%

Single or MFS

$23,942 - $37,788

$377.85 + 4%

HOH

$47,887 - $61,730

$755.62 + 4%

MFJ

$47,884 - $75,576

$755.70 + 4%

Single or MFS

$37,788 - $52,455

$931.69 + 6%

HOH

$61,730 - $76,397

$1,309.34 + 6%

MFJ

$75,576 - $104,910

$1,863.38 + 6%

Single or MFS

$52,455 to $66,295

$1,811.71 + 8%

HOH

$76,397 - $90,240

$2,189.36 + 8%

MFJ

$104,910 - $132,590

$3,623.42 + 8%

9.3%

Single or MFS

$66,295 - $338,639

$2,918.91 + 9.3%

HOH

$90,240 - $460,547

$3,296.80 + 9.3%

MFJ

$132,590 - $677,278

$5,837.82 + 9.3%

10.3%

Single or MFS

$338,639 - $406,364

$28,246.90 + 10.3%

HOH

$460,547 - $552,658

$37,735.35 + 10.3%

MFJ

$677,278 - $812,728

$56,493.80 + 10.3%

11.3%

Single or MFS

$406,364 - $677,275

$35,222.58 + 11.3%

HOH

$552,658 - $921,095

$47,222.78 + 11.3%

MFJ

$812,728 - $1,354,550

$70,445.15 + 11.3%

12.3%

Single or MFS

$677,275 - or more

$65,835.52 + 12.3% over $677,275

HOH

$921,095 - or more

$88,856.16 + 12.3% over $921,095

MFJ

$1,354,550 - or more

$131,671.04 + 12.3% over $1,354,550

California Tax Brackets for 2021 Tax Year

Previous California Tax Brackets.

Tax Rate

Filing Status

Income Range

Taxes Due

Single or MFS

$0 - $9,325

1% of Income

HOH

$0 - $18,663

1% of Income

MFJ

$0 - $18,650

1% of Income

Single or MFS

$9,326 - $22,107

$93.25 + 2%

HOH

$18,664 - $44,217

$186.63 + 2%

MFJ

$18,651 - $44,214

$186.50 + 2%

Single or MFS

$22,108 - $34,892

$348.89 + 4%

HOH

$44,218 - $56,999

$697.71 + 4%

MFJ

$44,215 - $69,784

$697.78 + 4%

Single or MFS

$34,893 - $48,435

$860.29 + 6%

HOH

$57,000 - $70,542

$1,208.99 + 6%

MFJ

$69,785 - $96,870

$1,720.58 + 6%

Single or MFS

$48,436 to $61,214

$1,672.87 + 8%

HOH

$70,543 - $83,324

$2,021.57 + 8%

MFJ

$96,871 - $122,428

$3,345.74 + 8%

9.3%

Single or MFS

$61,215 - $312,686

$2,695.19 + 9.3%

HOH

$83,325 - $425,251

$3,044.13 + 9.3%

MFJ

$122,429 - $625,372

$5,390.38 + 9.3%

10.3%

Single or MFS

$312,687 - $375,221

$26,082.09 + 10.3%

HOH

$425,252 - $510,303

$34,843.34 + 10.3%

MFJ

$625,373 - $750,442

$52,164.17 + 10.3%

11.3%

Single or MFS

$375,222 - $625,369

$32,523.20 + 11.3%

HOH

$510,304 - $850,503

$43,603.70 + 11.3%

MFJ

$750,443 - $1,250,738

$65,046.38 + 11.3%

12.3%

Single or MFS

$625,370 - or more

$60,789.92 + 12.3% over $625,370

HOH

$850,504 - or more

$82,046.30 plus 12.3% over $850,504

MFJ

$1,250,739 - or more

$121,579.83 + 12.3% over $1,250,739

Income Tax Brackets for Other States: Compare State Tax Brackets, Rates
For your personal Effective IRS Tax Rate use the RATEucator Tool

California Standard and Itemized Deductions

The California standard deductions did increase for current tax year. You can also itemize your California deductions.

When you prepare and eFile your Tax Return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.

Tax Year

Status

Amount

2023

Single

$5,363

Married Separate

$5,363

Married Jointly

$10,726

HOH/Qualifying Widower

$10,726

2022

Single

$5,202

Married Separate

$5,202

Married Jointly

$10,404

HOH/Qualifying Widower

$10,404

2021

Single

$4,803

Married Separate

$4,803

Married Jointly

$9,606

HOH/Qualifying Widower

$9,606

Other Standard Deductions by State: Compare State Standard Deduction Amounts
IRS Standard Deduction: Federal Standard Deductions

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