California Income Tax Table 2015 California Income Tax Brackets

California - Single Tax Brackets
Tax Bracket Tax Rate
$0.00+ 1%
$7,850.00+ 2%
$18,610.00+ 4%
$29,372.00+ 6%
$40,773.00+ 8%
$51,530.00+ 9.3%
$263,222.00+ 10.3%
$315,866.00+ 11.3%
$526,443.00+ 12.3%
California - Married Filing Jointly Tax Brackets
Tax Bracket Tax Rate
$0.00+ 1%
$15,700.00+ 2%
$37,220.00+ 4%
$58,744.00+ 6%
$81,546.00+ 8%
$103,060.00+ 9.3%
$526,444.00+ 10.3%
$631,732.00+ 11.3%
$1,000,000.00+ 12.3%

California's income tax brackets were last changed one year ago for tax year 2014, and the tax rates were previously changed in 2013. California's tax brackets are indexed for inflation, and are updated yearly to reflect changes in cost of living.

California has ten marginal tax brackets, ranging from 1% (the lowest California tax bracket) to 13.3% (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.

How do California tax brackets work?

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. The chart below breaks down the California tax brackets using this model:

For earnings between $0.00 and $7,850.00, you'll pay 1%
For earnings between $7,850.00 and $18,610.00, you'll pay 2% plus $78.50
For earnings between $18,610.00 and $29,372.00, you'll pay 4% plus $293.70
For earnings between $29,372.00 and $40,773.00, you'll pay 6% plus $724.18
For earnings between $40,773.00 and $51,530.00, you'll pay 8% plus $1,408.24
For earnings between $51,530.00 and $263,222.00, you'll pay 9.3% plus $2,268.80
For earnings between $263,222.00 and $315,866.00, you'll pay 10.3% plus $21,956.16
For earnings between $315,866.00 and $526,443.00, you'll pay 11.3% plus $27,378.49
For earnings between $526,443.00 and $1,000,000.00, you'll pay 12.3% plus $51,173.69
For earnings over $1,000,000.00, you'll pay 13.3% plus $109,421.20
For earnings between $0.00 and $15,700.00, you'll pay 1%
For earnings between $15,700.00 and $37,220.00, you'll pay 2% plus $157.00
For earnings between $37,220.00 and $58,744.00, you'll pay 4% plus $587.40
For earnings between $58,744.00 and $81,546.00, you'll pay 6% plus $1,448.36
For earnings between $81,546.00 and $103,060.00, you'll pay 8% plus $2,816.48
For earnings between $103,060.00 and $526,444.00, you'll pay 9.3% plus $4,537.60
For earnings between $526,444.00 and $631,732.00, you'll pay 10.3% plus $43,912.31
For earnings between $631,732.00 and $1,000,000.00, you'll pay 11.3% plus $54,756.98
For earnings between $1,000,000.00 and $1,052,886.00, you'll pay 12.3% plus $96,371.26
For earnings over $1,052,886.00, you'll pay 13.3% plus $102,876.24

California Income Tax Calculator California Income Tax Calculator


California Income 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).

California Tax 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 for Excel or database applications

Download .CSV file of CA income tax brackets

Download tax forms

Download or print California income tax forms

California Standard Deductions & Personal Exemption Amounts


In addition to marginal tax brackets, one of the major features of the California income tax is deductions. The three most common deductions encountered by taxpayers are the California Standard Deduction, the California Personal Exemption, and the California Dependent Deduction. The current values of these deductions for tax year 2015 are as follows:

Standard Deduction (Single) Standard Deduction (MFJ) Personal Exemption Dependant Exemption
$4,044.00 $8,088.00 $109.00 * $218.00 *
* Note: California is different from other states in that it treats personal exemptions state tax exemptions as tax credits - which means that instead of deducting an amount from taxable income, the exemptions reduce your actual tax liability after it has been calculated.

The standard deduction, which California has, is a deduction that is available by default to all taxpayers who do not instead choose to file an itemized deduction.

The Personal Exemption, which is supported by the California income tax, is an additional deduction you can take if you (and not someone else) are primarily responsible for your own living expenses. Likewise, you can take an additional dependent exemption for each qualifying dependent (like a child or family member), who you financially support.

The Federal income tax also has a standard deduction, personal exemptions, and dependant deductions, though they are different amounts than California's and may have different rules.

Head over to the Federal income tax brackets page to learn about the Federal Income Tax, which applies in all states nationwide.

California Income Tax Rate 2015 Sources & Citations

Disclaimer: While we do our best to keep this list of California income tax rates up to date and complete, we cannot be held liable for errors or omissions. Is info on this page missing or out-of-date? Please let us know so we can fix it!

These CA income tax rates are updated for 2015 / 2016 The California tax brackets on this page have been updated for tax year 2015, and are the latest brackets available. States often adjust their tax brackets on a yearly basis, so make sure to check back later for California's updated tax year 2016 tax brackets!


Tax Data Sources:

  1. The California tax brackets on this page were last updated from the California Franchise Tax Board in 2015. Please contact us if any of our California tax data is incorrect or out of date.
  2. California tax return forms are available on the California tax forms page or the California Department of Revenue.
  3. Before the official 2016 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 California income tax estimator tool is provided by Tax-Rates.org .

** This Document Provided By Tax-Brackets.org **
Source: http://www.tax-brackets.org/californiataxtable