California Tax Rates, Brackets, and Standard Deductions
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 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
File a 2022 California Tax Amendment
California Income Tax Forms
California Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due
Here you can find how your 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 Tax Year 2022
The highest tax rate of 12.3% for income over $625,370 (Single/MFS), $850,504 (HOH), and $1,250,739 (MFJ).
1%
Single or MFS
$0 - $9,325
1% of Income
HOH
$0 - $18,663
1% of Income
MFJ
$0 - $18,650
1% of Income
2%
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%
4%
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%
6%
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%
8%
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
California Tax Brackets for Tax Year 2021
Previous California Tax Brackets.
1%
Single or MFS
$0 - $9,325
1% of Income
HOH
$0 - $18,663
1% of Income
MFJ
$0 - $18,650
1% of Income
2%
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%
4%
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%
6%
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%
8%
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
2021 California Standard Deductions
The California standard deductions did not increase for Tax Year 2021, and so use these 2020 values. When you prepare and eFile your Tax Return, the eFile Tax App will apply the correct standard deductions for you.
HOH/Qualifying Widower
$9,606
HOH/Qualifying Widower
$9,606
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