California Tax Rates, Brackets, and Standard Deductions

You can prepare and e-File your 2022 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 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 2022 California Tax Amendment
California Income Tax Forms
California Tax Brackets, Rates explained
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 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).

Tax Rate
Filing Status
Income Range
Taxes Due
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.

Tax Rate
Filing Status
Income Range
Taxes Due
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.

Tax Year
Status
Amount
2022
Single
$4,803
Married Separate
$4,803
Married Jointly
$9,606
HOH/Qualifying Widower
$9,606
2021
Single
$4,803
Married Separate
$4,803
Married Jointly
$9,606
HOH/Qualifying Widower
$9,606

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