Tax Year 2018 California Income Tax Brackets
|Tax Bracket||Tax Rate|
|Tax Bracket||Tax Rate|
California's income tax rates were last changed one year prior to 2018 for tax year 2017, and the tax brackets were previously changed in 2016. 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 $8,223.00, you'll pay 1%|
|For earnings between $8,223.00 and $19,495.00, you'll pay 2% plus $82.23|
|For earnings between $19,495.00 and $30,769.00, you'll pay 3% plus $307.67|
|For earnings between $30,769.00 and $42,711.00, you'll pay 4% plus $645.89|
|For earnings between $42,711.00 and $53,980.00, you'll pay 8% plus $1,123.57|
|For earnings between $53,980.00 and $275,738.00, you'll pay 9.3% plus $2,025.09|
|For earnings between $275,738.00 and $330,884.00, you'll pay 10.3% plus $22,648.58|
|For earnings between $330,884.00 and $551,473.00, you'll pay 11.3% plus $28,328.62|
|For earnings between $551,473.00 and $1,000,000.00, you'll pay 12.3% plus $53,255.18|
|For earnings over $1,000,000.00, you'll pay 13.3% plus $108,424.00|
|For earnings between $0.00 and $16,446.00, you'll pay 1%|
|For earnings between $16,446.00 and $38,990.00, you'll pay 2% plus $164.46|
|For earnings between $38,990.00 and $61,538.00, you'll pay 4% plus $615.34|
|For earnings between $61,538.00 and $85,422.00, you'll pay 6% plus $1,517.26|
|For earnings between $85,422.00 and $107,960.00, you'll pay 8% plus $2,950.30|
|For earnings between $107,960.00 and $551,476.00, you'll pay 9.3% plus $4,753.34|
|For earnings between $551,476.00 and $661,768.00, you'll pay 10.3% plus $46,000.33|
|For earnings between $661,768.00 and $1,000,000.00, you'll pay 11.3% plus $57,360.40|
|For earnings between $1,000,000.00 and $1,074,996.00, you'll pay 12.3% plus $95,580.62|
|For earnings over $1,074,996.00, you'll pay 13.3% plus $104,805.13|
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 .CSV file of CA income tax bracketsCompatible with Excel or database software
Download or print California income tax formsCA income tax forms are available as PDFs
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 2018 are as follows:
|Standard Deduction (Single)||Standard Deduction (MFJ)||Personal Exemption||Dependant Exemption|
|$4,236.00||$8,472.00||$114.00 *||$353.00 *|
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.
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!
The California tax brackets on this page have been updated for tax year 2018, 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 2019 tax brackets!