California state income tax brackets and rates (2023-24)
While federal tax rates apply to every taxpayer filing a tax return in the United States, state income taxes vary by state. Some states have a flat tax rate, some have “progressive” or marginal tax rates, and some don’t have any state income tax at all.
California income tax is levied on your income each year and is often withheld from your paycheck. California taxes support an array of programs and services that impact the lives of California residents. Examples include:
- Education
- Social Service programs
- Transportation
- Public assistance
- Corrections
- Infrastructure
So, if you’re a California resident and wondering, “What is the California state income tax rate?” we’ll provide the answer below. Follow along as we cover the details.
How are California tax brackets determined?
There are nine California state income tax rates and brackets, which are based on your level of taxable income. The technical term is a “progressive tax structure” — which simply means the more you earn, the higher your tax rate is.
File with H&R Block to get your max refund
What are the California tax rates?
The California income tax brackets differ based on your filing status as well as taxable income. To illustrate the point, review the tables below to see what your California tax rate may be, based on your individual filing status and your income range. The below state tax rates and brackets from the California Franchise Tax Board (FTB) apply to income you earned in 2024 (reported on your 2024 tax return).
Use these quick links to find your tax bracket based on your filing status:
- Single and Married Filing Separately
- Married/Registered Domestic Partner Filing Jointly
- Qualifying Surviving Spouse
- Head of Household
California tax brackets for Single and Married Filing Separately (MFS) taxpayers
Below are the California tax rates for Single filers and Married/Registered Domestic Partner (RDP) Filing Separately:
|
Taxable Income |
Rate |
| $0 – $10,756 |
1.00% |
| $10,756 – $25,499 |
2.00% |
| $25,499 – $40,245 |
4.00% |
| $40,245 – $55,866 |
6.00% |
| $55,866 – $70,606 |
8.00% |
| $70,606 – $360,659 |
9.30% |
| $360,659 – $432,787 |
10.30% |
| $432,787 – $721,314 |
11.30% |
| $721,314 and over |
12.30% |
California tax brackets for Married/Registered Domestic Partner Filing Jointly taxpayers and Qualifying Surviving Spouse/RDP
Below are the CA tax rates for RDP filing jointly, Married Filing Jointly (MFJ), and Qualifying Surviving Spouse (QSS) taxpayers:
|
Taxable Income |
Rate |
| $0 – $21,512 |
1.00% |
| $21,512 – $50,998 |
2.00% |
| $50,998 – $80,490 |
4.00% |
| $80,490 – $111,732 |
6.00% |
| $111,732 – $141,212 |
8.00% |
| $141,212 – $721,318 |
9.30% |
| $721,318 – $865,574 |
10.30% |
| $865,574 – $1,442,628 |
11.30% |
| $1,442,628 and over |
12.30% |
California tax brackets for Head of Household-filing taxpayers
Here are the California state income tax brackets for Head of Household (HOH) filers:
|
Taxable Income |
Rate |
| $0 – $21,527 |
1.00% |
| $21,527 – $51,000 |
2.00% |
| $51,000 – $65,744 |
4.00% |
| $65,744 – $81,364 |
6.00% |
| $81,364 – $96,107 |
8.00% |
| $96,107 – $490,493 |
9.30% |
| $490,493 – $588,593 |
10.30% |
| $588,593 – $980,987 |
11.30% |
| $980,987 and over |
12.30% |
California state income tax deadline and extensions
California income tax returns follow the federal tax deadline which falls on April 15, 2024.
Where’s my refund?
California’s standard deduction
The standard deductions in California for 2024 tax returns are $5,540 (Single or Married/RDP Filing Separately) and $11,080 (Married/RDP Filing Jointly, Qualifying Surviving Spouse, or Head of Household).
California sales tax
California’s state sales tax rate is 7.25%. Note that many cities and counties also levy a local tax which can increase the total sales tax up to 10.75%. While you won’t report sales tax on your individual state income tax return, you would report any use tax on your California state income tax return.
Who pays CA state tax?
Generally, you must file an income tax return in California if you’re a resident or part-year resident. California residents are also taxed on worldwide income. You would also file if you are a nonresident and you receive income from a source in California over the threshold for filing.
You may also want to file a return with California to get a refund if you qualify for the California Earned Income Tax Credit or you had money withheld from your paycheck for state taxes.
How to pay taxes in California
To pay California state taxes, follow these steps:
- Navigate to the website State of California Franchise Tax Board website.
- Choose the payment method. Your payment options include drawing from your bank account, credit card, check, money order, or electronic funds withdrawal. You can also set up a payment plan.
E-filing your California state return gets you the fastest refund and reduces errors. H&R Block tax software will choose the right state form for you.
Residents should file either:
Part-year residents and non-residents should file Form 540NR.
CA state tax credits
Tax credits can help lower your tax liability. Read on to learn about a few California tax credits you may be eligible for.
Note: The names of some California state tax credits mirror those that exist at the federal level, but the qualifications are specific to California. Qualifying for the federal adoption tax credit, for example, does not guarantee you qualify for California’s child adoption costs credit.
California Earned Income Tax Credit (CalEITC)
The CalEITC is available to low-income workers who earn up to $31,951 annually for tax year 2024. Depending on your income and family size, this credit can reduce your state tax liability by up to $3,529 for tax year 2024, providing much-needed financial relief for households with the greatest need.
California Young Child Tax Credit (YCTC)
If you qualify for the CalEITC and have a child under six, you may also be eligible for the YCTC. Even without earned income in a given tax year (starting in 2022), you may still qualify (see guidelines here). This credit provides up to $1,154 per tax return for tax year 2024.
California Child and Dependent Care Expenses Credit
Taxpayers who pay for childcare or dependent care while working or looking for work may qualify for the Child and Dependent Care Credit. Depending on your income, this credit can cover up to 50% of care expenses, potentially reducing your taxes by up to $3,000 for one dependent or $6,000 for two or more dependents.
California Child Adoption Costs Credit
Families who finalize an adoption through a public agency or political subdivision during the tax year may qualify. Taxpayers can claim a credit for 50% of qualifying costs, offsetting adoption-related expenses up to $2,500 per child per tax year. (If 50% of your costs is more than $2,500, you can carry over the remaining amount to future tax years.)
See the Franchise Tax Board’s guidelines for more information on California’s state tax credits.
How do you check if you’ve paid state taxes?
If you want to make sure your state taxes were paid, contact the California Franchise Tax Board by phone, online chat, or mail to see if your payment was received. You can find contact information for the FTB here.
If you don’t pay California income taxes, you will likely incur penalties and fees. This is the case when you don’t:
- File on time
- Pay on time
- Pay enough estimated tax
- Have enough taxes withheld from your paycheck
- Pay electronically when you’re required
- Have insufficient funds to pay
View the California state’s penalty reference chart for more information.
Help with California income tax rates and more
Understanding California income tax rates and their implications can be tricky. Luckily, you can get help with filing federal and California taxes with H&R Block. You can file with H&R Block Online or with a tax pro in an office or from your home with H&R Block Virtual. With this service, we’ll match you with a tax pro with California state tax expertise. Then, you’ll upload your tax documents, and our tax pros will do the rest! No matter how you choose to file, you can rest assured that we’ll get you the biggest tax refund possible.
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