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California State Income Tax
Tax Year 2023
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Contents
Contents
1.
California Income Tax Table
| Tax Bracket (Single) [2] | Tax Bracket (Couple) [3] | Marginal Tax Rate |
| $0+ | $0+ | 1.000% |
| $10,099+ | $20,198+ | 2.000% |
| $23,942+ | $47,884+ | 4.000% |
| $37,788+ | $75,576+ | 6.000% |
| $52,455+ | $104,910+ | 8.000% |
| $66,295+ | $132,590+ | 9.300% |
| $338,639+ | $677,278+ | 10.300% |
| $406,364+ | $812,728+ | 11.300% |
| $677,275+ | $1,000,000+ | 12.300% |
| $1,000,000+ | $1,354,550+ | 13.300% |
Note: We don't currently have California's income tax brackets for tax year 2024. Until updated 2024 tax rates become available for California, the tax brackets shown above and used in the income tax calculator will be from tax year 2023.
Learn how marginal tax brackets work 
2.
California Income Tax Calculator
3.
The California Income Tax
California collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Like the Federal Income Tax, California's income tax allows couples filing jointly to pay a lower overall rate on their combined income with wider tax brackets for joint filers.
California's maximum marginal income tax rate is the 1st highest in the United States, ranking directly below California's %. You can learn more about how the California income tax compares to other states' income taxes by visiting our map of income taxes by state.
California doubles all bracket widths for married couples filing jointly except the $1,000,000 bracket. Additionally, taxpayers earning over $1M are subject to an additional surtax of 1%, making the effective maximum tax rate 13.3% on income over $1 million.
If you have questions, you can contact the Franchise Tax Board's tax help line at 1-800-852-5711 or the automated tax service line at 1-800-338-0505. If you encounter difficulties dealing with the California Franchise Tax Board, you can contact the California Taxpayer's Advocate Hotline toll-free at 1-800-883-5910.
There are 151 days left until Tax Day, on April 16th 2025. The IRS will start accepting eFiled tax returns in January 2020 - you can start your online tax return today for free with TurboTax .
4.
California Tax Deductions
Income tax deductions are expenses that can be deducted from your gross pre-tax income. Using deductions is an excellent way to reduce your California income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and California tax returns. For details on specific deductions available in California, see the list of California income tax deductions.
4.1 - California Standard Deduction
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Unlike many other states, California has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your California income tax return.
4.2 - California Personal Exemptions
- California has no personal exemption. The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.
4.3 - California Dependent Deduction
- Unlike most states, California does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.
4.4 - California Itemized Deductions
- California allows limited itemized deductions. You may be able to claim most of the same deductions on your California income tax return as you do on your Federal return, but more limitations and phase-outs may exist for higher income taxpayers. For more information, see the list of California itemized deductions.
5.
California Income Tax Forms
Tax-Rates.org provides easy access to five of the most commonly used California income tax forms, in downloadable PDF format. For all of the tax forms we provide, visit our California tax forms library or the 's tax forms page.
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Form 3581 - Tax Refund RequestIf you qualify for a refund, you need to file Form 3581. You must file Form 3581 to request payment or transfer of overpaid income tax funds.
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Form 540 - Individual Income Tax ReturnForm 540 is the general-purpose income tax return form for California residents. It covers the most common credits and is also the most used tax form for California residents. Part-time or nonresident filers must instead file form 540NR.
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Form 540-540A Instructions - California 540 Form Instruction BookletThis document contains the official instructions for filling out your California Form 540/540A. Use this booklet to help you fill out and file Form 540 or 540A.
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Form 5402EZ - Individual Income Tax ReturnForm 5402ez is a simplified tax form for individuals who don't have many complex taxes to file for.
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Form 540ES - Estimated Quarterly Tax PaymentForm 540ES includes four estimated tax payment vouchers for use by individuals who must file quarterly estimated tax payments. If you are self employed or do not have taxes withheld from your salary, you may need to file form 540ES.
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Printable California Tax Table & Tax Reference
Tax-Rates.org provides a printable California datasheet including an income tax table, a list of California tax deductions, important URLs and addresses, and more. This document is in PDF format.
If you are not a resident of California, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the website. You can find all of California's 2024 income tax forms on the income tax forms page .
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6.
How To File Your California Income Tax Return
Once you've filled out your California income tax return, you have several options for filing and paying your income tax. You can mail your return to the at the correct address below, and include your payment by check or money order. You may also electronically file your California tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).
7.
Where To Send Your California Tax Return
If you filled out physical tax return forms, mail your completed California income tax return to the California no later then April 15th. Please be sure to send your completed tax forms to the correct address for your filing type.
Income Tax Returns (No Payment Included) Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0002 |
Income Tax Returns (Payment Included) Franchise Tax Board PO Box 942867 Sacramento, CA 94240-0001 |
8.
e-Filing: Submit Your California Tax Return Online
You can save time and money by electronically filing your California income tax directly with the . Benefits of e-Filing your California tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below.
California's free eFile program allows all California taxpayers to instantly file their income tax return over the internet. California provides several free resources for eFile users, including ReadyReturn (which can automatically generate simple tax returns for you), and CalFile, a free software program offered by the Franchise Tax Board. In addition, California supports e-filing your return through a variety of third-party software packages.
The benefits of e-filing your California tax return include speedy refund delivery (in as little as 7 days by direct deposit) , scheduling tax payments, and instant filing confirmation. If you have questions about the eFile program, contact the California Franchise Tax Board toll-free at 1-800-852-5711.
To e-file your California and Federal income tax returns, you need a piece of tax software that is certified for eFile by the IRS. While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.
The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and TurboTax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.
9.
Getting Your California Tax Refund
If your state tax witholdings are greater then the amount of income tax you owe the state of California, you will receive an income tax refund check from the government to make up the difference.
It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.
Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your California tax refund, you can visit the California Income Tax Refund page.
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10.
References
- Our state ranking and income tax figures are based on a family of four (married parents with two children) earning the national median household income of $50,000 per year. Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for.
- Before the official 2024 California income tax rates are released, provisional 2024 tax rates are based on California's 2023 income tax brackets.
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The 2024 state personal income tax brackets are updated from the California and Tax Foundation data.
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California tax forms are sourced from the California income tax forms page, and are updated on a yearly basis. Please make sure the California forms you are using are up-to-date.
