California Income Tax Rate 2023 - 2024
California state income tax rate table for the 2023 - 2024 filing season has nine income tax brackets with CA tax rates of 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3% and 12.3% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. Adding the 1% millionaire's tax yields a top income tax rate of 13.3%, which does not appear on the official tax rate schedules printed by the state.
The California tax rate is unchanged from last year, however, the income tax brackets increased due to the annual inflation adjustment. The published rate of inflation used to adjust the 2022 income tax brackets was 3.1%. California income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2023 through December 31, 2023.
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $10,412 | 1% |
| $10,413 | to | $24,684 | 2% |
| $24,685 | to | $38,959 | 4% |
| $38,960 | to | $54,081 | 6% |
| $54,082 | to | $68,350 | 8% |
| $68,351 | to | $349,137 | 9.3% |
| $349,138 | to | $418,961 | 10.3% |
| $418,962 | to | $698,271 | 11.3% |
| $698,272 | to | ∞ | 12.3% |
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $20,824 | 1% |
| $20,825 | to | $49,368 | 2% |
| $49,369 | to | $77,918 | 4% |
| $77,919 | to | $108,162 | 6% |
| $108,163 | to | $136,700 | 8% |
| $136,701 | to | $698,274 | 9.3% |
| $698,275 | to | $837,922 | 10.3% |
| $837,923 | to | $1,396,542 | 11.3% |
| $1,396,543 | to | ∞ | 12.3% |
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $10,412 | 1% |
| $10,413 | to | $24,684 | 2% |
| $24,685 | to | $38,959 | 4% |
| $38,960 | to | $54,081 | 6% |
| $54,082 | to | $68,350 | 8% |
| $68,351 | to | $349,137 | 9.3% |
| $349,138 | to | $418,961 | 10.3% |
| $418,962 | to | $698,271 | 11.3% |
| $698,272 | to | ∞ | 12.3% |
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $20,839 | 1% |
| $20,840 | to | $49,371 | 2% |
| $49,372 | to | $63,644 | 4% |
| $63,645 | to | $78,765 | 6% |
| $78,766 | to | $93,037 | 8% |
| $93,038 | to | $474,824 | 9.3% |
| $474,825 | to | $569,790 | 10.3% |
| $569,791 | to | $949,649 | 11.3% |
| $949,650 | to | ∞ | 12.3% |
Source: 2023 California Tax Rates and Exemptions, 2023 California Tax Rate Schedule, published by the State of California Franchise Tax Board.
Please reference the California tax forms and instructions booklet published by the State of California Franchise Tax Board to determine if you owe state income tax or are due a state income tax refund. California income tax forms are generally published at the end of each calendar year, which will include any last minute 2023 - 2024 legislative changes to the CA tax rate or tax brackets. The California income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
California Tax Brackets 2023 - 2024
Looking at the tax rate and tax brackets shown in the tables above for California, we can see that California collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of California state income tax rates from the lowest CA tax rate bracket of 1% to the highest CA tax rate bracket of 12.3%.
For single taxpayers living and working in the state of California:
- Tax rate of 1% on the first $10,412 of taxable income.
- Tax rate of 2% on taxable income between $10,413 and $24,684.
- Tax rate of 4% on taxable income between $24,685 and $38,959.
- Tax rate of 6% on taxable income between $38,960 and $54,081.
- Tax rate of 8% on taxable income between $54,082 and $68,350.
- Tax rate of 9.3% on taxable income between $68,351 and $349,137.
- Tax rate of 10.3% on taxable income between $349,138 and $418,961.
- Tax rate of 11.3% on taxable income between $418,962 and $698,271.
- Tax rate of 12.3% on taxable income over $698,271.
For married taxpayers living and working in the state of California:
- Tax rate of 1% on the first $20,824 of taxable income.
- Tax rate of 2% on taxable income between $20,825 and $49,368.
- Tax rate of 4% on taxable income between $49,369 and $77,918.
- Tax rate of 6% on taxable income between $77,919 and $108,162.
- Tax rate of 8% on taxable income between $108,163 and $136,700.
- Tax rate of 9.3% on taxable income between $136,701 and $698,274.
- Tax rate of 10.3% on taxable income between $698,275 and $837,922.
- Tax rate of 11.3% on taxable income between $837,923 and $1,396,542.
- Tax rate of 12.3% on taxable income over $1,396,542.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the CA tax rates and the number of tax brackets remain the same. Notice, however, the California income tax brackets for Married Filing Jointly increase from $10,412 to $20,824 (double) at 1%, and increase from $698,271 to $1,396,542 (double) at 12.3% the highest tax bracket. Married Filing Separately income tax brackets are one half that of the Married Filing Jointly income tax brackets in the state of California.
Last updated: December 13, 2023
References:
- Tax calculator, tables, rates. State of California, State of California Franchise Tax Board. Retrieved December 13, 2023.
- Indexing. State of California, State of California Franchise Tax Board. Retrieved December 13, 2023.
- CHAPTER 2. Imposition of Tax. California Revenue and Taxation Code, California Legislature. Retrieved December 13, 2023.