2013 California Income Tax Table
2012 - 2013
Tax Bracket (Single) Marginal Tax Rate
$0+ 1.00%
$7,124+ 2.00%
$16,890+ 4.00%
$26,657+ 6.00%
$37,005+ 8.00%
$46,766+ 9.30%
$1,000,000+ 10.30%
Tax Bracket (Couple) Marginal Tax Rate
$0+ 1.00%
$14,248+ 2.00%
$33,780+ 4.00%
$53,314+ 6.00%
$74,010+ 8.00%
$93,532+ 9.30%
$2,000,000+ 10.30%

California has seven marginal tax brackets, ranging from 1.00% (the lowest California tax bracket) to 10.30% (the highest California tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket.

In California, different tax brackets are applicable to different filing types. Married couples filing their California income tax return jointly will usually have wider tax brackets than those filing separately or as an individual.

What is my California tax bracket?

Technically, you don't have just one "tax bracket" - you pay all of the California marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your California tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.

You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that.

For earnings between $0.00 and $7,124, you'll pay 1.00%
For earnings between $7,124.00 and $16,890, you'll pay 2.00% plus $71.24
For earnings between $16,890.00 and $26,657, you'll pay 4.00% plus $266.56
For earnings between $26,657.00 and $37,005, you'll pay 6.00% plus $657.24
For earnings between $37,005.00 and $46,766, you'll pay 8.00% plus $1,278.12
For earnings between $46,766.00 and $1,000,000, you'll pay 9.30% plus $2,059.00
For earnings over $1,000,000.00, you'll pay 10.30% plus $90,709.76
For earnings between $0.00 and $14,248, you'll pay 1.00%
For earnings between $14,248.00 and $33,780, you'll pay 2.00% plus $142.48
For earnings between $33,780.00 and $53,314, you'll pay 4.00% plus $533.12
For earnings between $53,314.00 and $74,010, you'll pay 6.00% plus $1,314.48
For earnings between $74,010.00 and $93,532, you'll pay 8.00% plus $2,556.24
For earnings between $93,532.00 and $2,000,000, you'll pay 9.30% plus $4,118.00
For earnings over $2,000,000.00, you'll pay 10.30% plus $181,419.52
California Income Tax Examples

A businessman with a $37,000 yearly salary will pay $1,278 in California income tax and $4,961 in federal income tax. After tax, he will have $30,762 left.
A secretary with a $25,000 yearly salary will pay $591 in California income tax and $3,226 in federal income tax. After tax, he will have $21,183 left.

California Tax Estimator

You can use the income tax estimator to the left to calculate your approximate California and Federal income tax based on the most recent tax brackets.

Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.

For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).

Deductions

When calculating your California income tax, keep in mind that the California state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.

Qualifying deductions might include an itemized deduction, the California standard deduction, exemptions for dependants, business expenses, etc.

Remember that California may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your California income tax return.

Download The California Tax Table
Download the California tax table for Excel or database applications Download a .CSV file of the California income tax brackets
Download all California tax tables as a PDF Download all 2013 state income tax tables as a PDF
Where Our Tax Data Comes From
  1. The California tax brackets on this page were last updated from the California Franchise Tax Board in March, 2013. Please contact us if any of our California tax data is incorrect or out of date.
  2. California tax return forms and the latest tax tables are available from the Franchise Tax Board.
  3. Before the official 2013 California income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new California tax tables are released.
  4. The income tax estimator tool is provided by Tax-Rates.org.