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There are nine California state income tax brackets for 2022 (taxes filed in 2023): 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3% and 12.3%. Your tax brackets and rates depend on taxable income, tax-filing status, and state residency status.
California also levies a 1% mental health services tax on income exceeding $1 million, making the state's highest tax rate 13.3%.
California sales tax is 7.25%. Many municipalities add on local tax as well, which can bring the total sales tax in some areas up to 10.75%.
2022 California state income tax rates and tax brackets
These are the 2022 California income tax brackets and rates for taxes due in 2023. If you haven't yet filed, you can use the California tax rate schedules below to find your tax bracket and help calculate your taxes owed.
Note that if your taxable income is $100,000 or less, you should use the tax table on the California Franchise Tax Board's website to figure taxes owed instead.
Single or married filing separately
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $10,099. | 1% of taxable income. |
2% | $10,100 to $23,942. | $100.99 plus 2% of the amount over $10,099. |
4% | $23,943 to $37,788. | $377.85 plus 4% of the amount over $23,942. |
6% | $37,789 to $52,455. | $931.69 plus 6% of the amount over $37,788. |
8% | $52,456 to $66,295. | $1,811.71 plus 8% of the amount over $52,455. |
9.3% | $66,296 to $338,639. | $2,918.91 plus 9.3% of the amount over $66,295. |
10.3% | $338,640 to $406,364. | $28,246.90 plus 10.3% of the amount over $338,639. |
11.3% | $406,365 to $677,275. | $35,222.58 plus 11.3% of the amount over $406,364. |
12.3% | $677,276 or more. | $65,835.52 plus 12.3% of the amount over $677,275. |
Married filing jointly or qualifying widow(er)
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $20,198. | 1% of taxable income. |
2% | $20,199 to $47,884. | $201.98 plus 2% of the amount over $20,198. |
4% | $47,885 to $75,576. | $755.70 plus 4% of the amount over $47,884. |
6% | $75,577 to $104,910. | $1,863.38 plus 6% of the amount over $75,576. |
8% | $104,911 to $132,590. | $3,623.42 plus 8% of the amount over $104,910. |
9.3% | $132,591 to $677,278. | $5,837.82 plus 9.3% of the amount over $132,590. |
10.3% | $677,279 to $812,728. | $56,493.80 plus 10.3% of the amount over $677,278. |
11.3% | $812,729 to $1,354,550. | $70,445.15 plus 11.3% of the amount over $812,728. |
12.3% | $1,354,551 or more. | $131,671.04 plus 12.3% of the amount over $1,354,550. |
Head of household
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $20,212. | 1% of taxable income. |
2% | $20,213 to $47,887. | $202.12 plus 2% of the amount over $20,212. |
4% | $47,888 to $61,730. | $755.62 plus 4% of the amount over $47,887. |
6% | $61,731 to $76,397. | $1,309.34 plus 6% of the amount over $61,730. |
8% | $76,398 to $90,240. | $2,189.36 plus 8% of the amount over $76,397. |
9.3% | $90,241 to $460,547. | $3,296.80 plus 9.3% of the amount over $90,240. |
10.3% | $460,548 to $552,658. | $37,735.35 plus 10.3% of the amount over $460,547. |
11.3% | $552,659 to $921,095. | $47,222.78 plus 11.3% of the amount over $552,658. |
12.3% | $921,096 or more. | $88,856.16 plus 12.3% of the amount over $921,095. |
Source: California Franchise Tax Board
When is California income tax due?
California state income tax returns were due April 18, 2023. However, residents and businesses in most counties across the state were given an automatic extension — until Oct. 16, 2023 — to file both their federal and state returns as part of a disaster tax relief measure.
Affected counties include Alpine, Amador, Butte, Calaveras, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Inyo, Kern, Kings, Lake, Los Angeles, Madera, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Nevada, Orange, Placer, Plumas, Sacramento, San Benito, San Bernardino, San Francisco, San Joaquin, San Mateo, San Luis Obispo, Santa Barbara, Santa Clara, Santa Cruz, Sierra, Sonoma, Stanislaus, Trinity, Tulare, Tuolumne and Yuba.
Californians in these areas can check with the California Department of Tax and Fee Administration to see if they qualify for additional emergency tax or fee relief.
» MORE: Track the status of your state tax refund.
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Do I have to pay California state tax?
Generally, you have to file a California state tax return if you’re a resident, part-year resident or nonresident and:
You’re required to file a federal tax return.
You got income from a source in California during the tax year.
You have income above certain thresholds.
» MORE: See what federal tax bracket you’re in
🤓Nerdy Tip
If you filed a tax return before Feb. 10, 2023, and paid taxes on certain state refunds or special state payments that the IRS has since determined are nontaxable, the agency is advising that may want to consider filing an amended tax return. The IRS has a full list of the states and payment types this applies to on its website, and you can check with a tax pro or your tax preparer if you're unsure whether this situation applies to you.
What part of my income gets taxed by California?
When it comes to California state tax, there are three residency statuses: resident, part-year resident and nonresident. They determine what portion of your income the state will tax.
» MORE: Learn about the federal standard deduction and when to take it
If your California residency type is ... | California taxes this part of your income |
|---|---|
Resident. | All income from all sources inside and outside California. |
Part-year resident. | All income received while a resident, plus income from California sources while a nonresident. |
Nonresident. | Income from California sources. |
» Need help? How to find a tax preparer near you
Am I a resident for California state tax purposes?
Resident status rules
You’re a resident of California for tax purposes if your presence in California wasn’t temporary or transitory in purpose. Generally, you’re a resident if you lived in California, even if you were temporarily out of state.
Here are some examples of situations that can make you a California resident for tax purposes, according to the state:
You spend more than nine months in California during the tax year.
Your employer assigns you to an office in California for a long or indefinite period.
You decide to check out California for a while, with no real plans to leave.
You’re in California for an indefinite period to recuperate from an illness.
Students from California who go to college out of state do not automatically become nonresidents. Likewise, attending school in California doesn’t automatically make a student a California resident. The California Franchise Tax Board's website has the rules on how California determines residency status.
Part-year resident status rules
Generally, you’re a part-year resident of California if you were a nonresident for some of the tax year. This is often the case for people who moved to California from another state.
If you’re a part-year resident, you pay California state tax on all income you received during the part of the tax year you were a resident of California, plus state income tax on income just from California sources while you were a nonresident.
Nonresident status rules
Nonresidents still may have to pay California state tax on income they receive from California sources. This means you may need to file a California state tax return even if you live in another state but made money from California-related things such as:
Services performed in California.
Rent from real estate you own in California.
The sale or transfer of real estate in California.
Income from a California business, trade or profession.
In some cases, you might be a nonresident for tax purposes even if you live in California but you were out of state for at least 546 consecutive days because of an employment-related contract.
However, that exception won’t apply if you had more than $200,000 of intangible income while the employment-related contract was in effect, were in California for more than 45 days during the tax year, or if the state thinks the point of your absence is to evade state income taxes.
What is California's standard deduction?
The standard deduction is a flat amount that taxpayers can decrease their taxable income by. The 2022 California standard deduction was $5,202 (single or married filing separately) and $10,404 (married filing jointly, qualifying widow/er or head of household).
California state tax credits
Tax credits are a type of tax benefit that decrease your taxes owed by the credit amount. Some credits may also be refundable, meaning if the credit amount exceeds how much you owe in taxes, you might be able to get the overage back in the form of a refund.
Here is an overview of a few popular tax credits available to certain taxpayers in California for the 2022 tax year (taxes filed in 2023).
California earned income tax credit (CalEITC)
The CalEITC is a tax benefit that mirrors the federal earned income tax credit. Californians whose earned income and federal AGI were up to $30,000 in 2022 may be eligible for a tax credit of up to $3,417. The exact credit amount will depend on your filing status and the number of qualifying children. (People without kids also qualify.)
California young child tax credit (YCTC)
The refundable young child tax credit is another state-level tax credit modeled after the federal version of the child tax credit. People who qualify for the California earned income tax credit mentioned above and who also had a child below the age of 6 by the end of the 2022 tax year are generally eligible for the YCTC. The maximum credit for 2022 is $1,083. The credit begins to phase out for those with an earned income of $25,000 and above and is not available for anyone making above $30,000.
California child and dependent care tax credit
The state of California also offers a nonrefundable tax credit for people who may have expenses related to the care of a child, a spouse or another type of dependent. Similar to the federal child and dependent care tax credit, eligible taxpayers can claim a certain limited percentage of their expenses on their state tax returns. For more details about who qualifies as dependent, see the Instructions for Form FTB 3506 on the California Franchise Tax Board’s website.
California adoption cost tax credit
To help offset the costs associated with adoption, California offers a tax credit that can help to cover up to 50% of certain adoption-related expenses. The maximum you can claim for the credit is $2,500 per child per tax year, but the remaining amounts can be claimed on tax returns in future years. Typical expenses covered by the credit include travel, unreimbursed medical costs, and other adoptions and agency fees. The child must have been adopted from California.
California nonrefundable renters tax credit
If your income fell below a certain threshold in 2022, you may be able to claim a nonrefundable tax credit for having paid your rent for at least half of the year (i.e., six months). Those who are single/married filed separately and made $49,220 or below can qualify for a $60 credit, and those who are head of household, married filing jointly or qualified widow/er with an income at or below $98,440 can qualify for double, at a total of $120.
California state sales tax rates
California's sales tax rate is 7.25%. Many cities and counties also assess a local tax, which can bump the total sales tax up to 10.75% in some areas.
According to the California Tax Service Center, retail sales of physical items are subject to sales tax. Groceries, prescription drugs, and certain items paid for with food stamps are exempt from sales tax.
6 things to know about California state tax
California’s tax-filing deadline generally follows the federal tax deadline.
Tax software will do your state taxes (though sometimes for an extra fee).
Wondering "Where is my California state tax refund?" Good news: You can check the status of your state tax refund online.
If you can’t pay your California state tax bill on time, you can request a one-time, 30-day delay.
If you can’t afford your tax bill and you owe less than $25,000, California offers payment plans. Typically, you get three to five years to pay your bill. There’s a fee to set up an agreement.
You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.