California state income tax rates and calculator
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California has some of the highest income taxes in the country, with rates ranging from 1 percent to 12.3 percent for income earned in 2024, reported on tax returns due in 2025.
California personal income tax rates for 2024
California uses a graduated-rate income tax system, meaning the more money you earn, the higher your tax rate. The state updated income tax brackets, filing requirement thresholds, the standard deduction and certain credits for the 2024 tax year to account for inflation, which was 3.3 percent in California from June 2023 to June 2024.
| California personal income tax rates for 2024 | |||
| Tax rate | Single and married filing separately | Married filing jointly | Head of household |
| 1% | $0 to $10,756 | $0 to $21,512 | $0 to $21,527 |
| 2% | $10,756 to $25,499 | $21,512 to $50,998 | $21,527 to $51,000 |
| 4% | $25,499 to $40,245 | $50,998 to $80,490 | $51,000 to $65,744 |
| 6% | $40,245 to $55,866 | $80,490 to $111,732 | $65,744 to $81,364 |
| 8% | $55,866 to $70,606 | $111,732 to$141,212 | $81,364 to $96,107 |
| 9.3% | $70,606 to $360,659 | $141,212 to $721,318 | $96,107 to $490,493 |
| 10.3% | $360,659 to $432,787 | $721,318 to $865,574 | $490,493 to $588,593 |
| 11.3% | $432,787 to $721,314 | $865,574 to $1,442,628 | $588,593 to $980,987 |
| 12.3% | $721,314+ | $1,442,628+ | $980,987+ |
Source: California Franchise Tax Board
Who has to file California state taxes?
Residents, part-year residents and nonresidents are required to file a tax return in California if they also meet the requirements for filing a federal tax return, earned income from a source in the state or have income over a certain level. (Here are the California filing requirements for residents and for part-year residents and nonresidents.)
Is there a personal exemption or standard deduction in California?
The standard deduction in California for the 2024 tax year is $5,540 for single filers and $11,080 for married couples filing jointly and heads of household.
There is a personal exemption credit of $149 for those filing as single, separate or head of household, a $298 personal and senior exemption for joint filers and surviving spouses, and a $461 exemption for dependents. A renter’s credit is available for single filers making $52,421 adjusted gross income or less and joint filers making $104,842 or less.
California has its own version of the earned income tax credit, worth up to $3,644 for qualified working families or individuals with income up to $30,950.
California sales tax rate
California has a 7.25 percent statewide sales tax, but many counties and cities add additional sales taxes on top of that rate. The highest local sales tax rate currently is 10.75 percent, levied by three cities in the San Francisco Bay Area (Alameda, Albany and Hayward).
Other things to know about California taxes
- California property taxes are collected at the county level, with county assessors appraising property values annually. The state has a 0.68 percent effective (average) tax rate, according to the Tax Foundation. The state’s constitution has a disaster-relief measure that allows for the reassessment of a property’s taxable value due to a natural disaster, something that will likely come into play for many homeowners after the January 2025 wildfires. Claims must be filed within a year of the damage occurring.
- California does not currently have an estate tax or inheritance tax.
- The state’s corporate tax rate is 8.84 percent or $800, whichever is greater.
- The cigarette tax is $2.87 per pack.
- Marijuana is legal for both medicinal and recreational purposes in California; there is a 15 percent tax on sales of cannabis and cannabis products.