Single
Married Filing Separately
Married Filing Jointly
Head of Household
Your Estimated California State Income Tax
$0.00
Understanding California State Income Tax
California has a progressive income tax system, meaning that higher earners are taxed at higher rates. The state's tax structure is complex, with multiple tax brackets and specific rules for different filing statuses. This calculator provides an estimate of your California state income tax liability based on your reported income, filing status, and deductions.
How California Income Tax Works:
Taxable Income: Your taxable income is calculated by subtracting your allowable deductions (either the standard deduction or your itemized deductions, whichever is greater) from your adjusted gross income.
Tax Brackets: California uses several tax brackets. Each bracket has a specific tax rate that applies to the portion of your income that falls within that range. As your income increases, different portions of it are taxed at progressively higher rates.
Filing Status: Your filing status (Single, Married Filing Separately, Married Filing Jointly, Head of Household) significantly impacts your tax liability. Different statuses have different standard deduction amounts and potentially different tax bracket thresholds.
California Tax Rates and Brackets (as of tax year 2023, subject to change):
The following are simplified examples of tax brackets and rates. For precise calculations and the most up-to-date information, always consult official California Franchise Tax Board (FTB) resources or a tax professional.
Single / Married Filing Separately:
1% on income up to $10,412
2% on income between $10,413 and $24,684
4% on income between $24,685 and $38,957
6% on income between $38,958 and $54,081
8% on income between $54,082 and $68,350
9.3% on income between $68,351 and $349,149
10.3% on income between $349,150 and $418,972
11.3% on income between $418,973 and $628,457
12.3% on income over $628,457
13.3% on income over $1,047,429 (additional mental health services tax)
Married Filing Jointly / Qualifying Widow(er):
1% on income up to $20,824
2% on income between $20,825 and $49,368
4% on income between $49,369 and $77,914
6% on income between $77,915 and $108,162
8% on income between $108,163 and $136,700
9.3% on income between $136,701 and $698,300
10.3% on income between $698,301 and $837,944
11.3% on income between $837,945 and $1,256,914
12.3% on income over $1,256,914
13.3% on income over $2,094,859 (additional mental health services tax)
Head of Household:
1% on income up to $20,816
2% on income between $20,817 and $49,357
4% on income between $49,358 and $77,895
6% on income between $77,896 and $108,139
8% on income between $108,140 and $136,678
9.3% on income between $136,679 and $698,288
10.3% on income between $698,289 and $837,925
11.3% on income between $837,926 and $1,256,888
12.3% on income over $1,256,888
13.3% on income over $2,094,801 (additional mental health services tax)
Standard Deductions (2023 Tax Year):
Single: $5,363
Married Filing Separately: $5,363
Married Filing Jointly: $10,727
Head of Household: $8,036
Important Considerations:
This calculator is for estimation purposes only. Actual tax liability may vary.
Tax laws are subject to change. Always refer to the official California Franchise Tax Board (FTB) website for the most current tax rates, brackets, and regulations.
This calculator does not account for other taxes such as property tax, sales tax, or capital gains tax, nor does it consider tax credits or special tax situations.
For personalized tax advice, consult with a qualified tax professional.
function calculateCaliforniaTax() {
var annualIncome = parseFloat(document.getElementById('annualIncome').value);
var filingStatus = document.getElementById('filingStatus').value;
var deductions = parseFloat(document.getElementById('deductions').value);
var taxAmountElement = document.getElementById('taxAmount');
var explanationElement = document.getElementById('explanation');
// Clear previous results
taxAmountElement.textContent = "$0.00";
explanationElement.textContent = "";
// Input validation
if (isNaN(annualIncome) || annualIncome < 0) {
explanationElement.textContent = "Please enter a valid annual income.";
return;
}
if (isNaN(deductions) || deductions < 0) {
explanationElement.textContent = "Please enter valid deductions.";
return;
}
var standardDeduction = 0;
if (filingStatus === 'single' || filingStatus === 'married-filing-separately') {
standardDeduction = 5363;
} else if (filingStatus === 'married-filing-jointly') {
standardDeduction = 10727;
} else if (filingStatus === 'head-of-household') {
standardDeduction = 8036;
}
var taxableIncome = annualIncome – Math.max(deductions, standardDeduction);
if (taxableIncome < 0) {
taxableIncome = 0; // Taxable income cannot be negative
}
var tax = 0;
var explanationText = "Taxable Income: $" + taxableIncome.toFixed(2) + ". ";
// California Tax Brackets and Rates (based on 2023 figures for illustration)
// These are simplified for the calculator. Actual calculations can be more complex.
if (filingStatus === 'single' || filingStatus === 'married-filing-separately') {
if (taxableIncome <= 10412) {
tax = taxableIncome * 0.01;
explanationText += "1% on the first $10,412.";
} else if (taxableIncome <= 24684) {
tax = (10412 * 0.01) + (taxableIncome – 10412) * 0.02;
explanationText += "1% on first $10,412, 2% on the rest.";
} else if (taxableIncome <= 38957) {
tax = (10412 * 0.01) + (24684 – 10412) * 0.02 + (taxableIncome – 24684) * 0.04;
explanationText += "1% on first $10,412, 2% on next $14,272, 4% on the rest.";
} else if (taxableIncome <= 54081) {
tax = (10412 * 0.01) + (24684 – 10412) * 0.02 + (38957 – 24684) * 0.04 + (taxableIncome – 38957) * 0.06;
explanationText += "1% on first $10,412, 2% on $14,272, 4% on $14,273, 6% on the rest.";
} else if (taxableIncome <= 68350) {
tax = (10412 * 0.01) + (24684 – 10412) * 0.02 + (38957 – 24684) * 0.04 + (54081 – 38957) * 0.06 + (taxableIncome – 54081) * 0.08;
explanationText += "1% on first $10,412, 2% on $14,272, 4% on $14,273, 6% on $15,124, 8% on the rest.";
} else if (taxableIncome <= 349149) {
tax = (10412 * 0.01) + (24684 – 10412) * 0.02 + (38957 – 24684) * 0.04 + (54081 – 38957) * 0.06 + (68350 – 54081) * 0.08 + (taxableIncome – 68350) * 0.093;
explanationText += "1% on first $10,412, 2% on $14,272, 4% on $14,273, 6% on $15,124, 8% on $14,269, 9.3% on the rest.";
} else if (taxableIncome <= 418972) {
tax = (10412 * 0.01) + (24684 – 10412) * 0.02 + (38957 – 24684) * 0.04 + (54081 – 38957) * 0.06 + (68350 – 54081) * 0.08 + (349149 – 68350) * 0.093 + (taxableIncome – 349149) * 0.103;
explanationText += "1% on first $10,412, 2% on $14,272, 4% on $14,273, 6% on $15,124, 8% on $14,269, 9.3% on $280,799, 10.3% on the rest.";
} else if (taxableIncome <= 628457) {
tax = (10412 * 0.01) + (24684 – 10412) * 0.02 + (38957 – 24684) * 0.04 + (54081 – 38957) * 0.06 + (68350 – 54081) * 0.08 + (349149 – 68350) * 0.093 + (418972 – 349149) * 0.103 + (taxableIncome – 418972) * 0.113;
explanationText += "1% on first $10,412, 2% on $14,272, 4% on $14,273, 6% on $15,124, 8% on $14,269, 9.3% on $280,799, 10.3% on $69,823, 11.3% on the rest.";
} else if (taxableIncome <= 1047429) {
tax = (10412 * 0.01) + (24684 – 10412) * 0.02 + (38957 – 24684) * 0.04 + (54081 – 38957) * 0.06 + (68350 – 54081) * 0.08 + (349149 – 68350) * 0.093 + (418972 – 349149) * 0.103 + (628457 – 418972) * 0.113 + (taxableIncome – 628457) * 0.123;
explanationText += "1% on first $10,412, 2% on $14,272, 4% on $14,273, 6% on $15,124, 8% on $14,269, 9.3% on $280,799, 10.3% on $69,823, 11.3% on $209,485, 12.3% on the rest.";
} else { // Over 1,047,429
tax = (10412 * 0.01) + (24684 – 10412) * 0.02 + (38957 – 24684) * 0.04 + (54081 – 38957) * 0.06 + (68350 – 54081) * 0.08 + (349149 – 68350) * 0.093 + (418972 – 349149) * 0.103 + (628457 – 418972) * 0.113 + (1047429 – 628457) * 0.123 + (taxableIncome – 1047429) * 0.133;
explanationText += "1% on first $10,412, 2% on $14,272, 4% on $14,273, 6% on $15,124, 8% on $14,269, 9.3% on $280,799, 10.3% on $69,823, 11.3% on $209,485, 12.3% on $418,972, 13.3% on the rest.";
}
} else if (filingStatus === 'married-filing-jointly') {
if (taxableIncome <= 20824) {
tax = taxableIncome * 0.01;
explanationText += "1% on the first $20,824.";
} else if (taxableIncome <= 49368) {
tax = (20824 * 0.01) + (taxableIncome – 20824) * 0.02;
explanationText += "1% on first $20,824, 2% on the rest.";
} else if (taxableIncome <= 77914) {
tax = (20824 * 0.01) + (49368 – 20824) * 0.02 + (taxableIncome – 49368) * 0.04;
explanationText += "1% on first $20,824, 2% on next $28,544, 4% on the rest.";
} else if (taxableIncome <= 108162) {
tax = (20824 * 0.01) + (49368 – 20824) * 0.02 + (77914 – 49368) * 0.04 + (taxableIncome – 77914) * 0.06;
explanationText += "1% on first $20,824, 2% on $28,544, 4% on $28,546, 6% on the rest.";
} else if (taxableIncome <= 136700) {
tax = (20824 * 0.01) + (49368 – 20824) * 0.02 + (77914 – 49368) * 0.04 + (108162 – 77914) * 0.06 + (taxableIncome – 108162) * 0.08;
explanationText += "1% on first $20,824, 2% on $28,544, 4% on $28,546, 6% on $30,248, 8% on the rest.";
} else if (taxableIncome <= 698300) {
tax = (20824 * 0.01) + (49368 – 20824) * 0.02 + (77914 – 49368) * 0.04 + (108162 – 77914) * 0.06 + (136700 – 108162) * 0.08 + (taxableIncome – 136700) * 0.093;
explanationText += "1% on first $20,824, 2% on $28,544, 4% on $28,546, 6% on $30,248, 8% on $28,538, 9.3% on the rest.";
} else if (taxableIncome <= 837944) {
tax = (20824 * 0.01) + (49368 – 20824) * 0.02 + (77914 – 49368) * 0.04 + (108162 – 77914) * 0.06 + (136700 – 108162) * 0.08 + (698300 – 136700) * 0.093 + (taxableIncome – 698300) * 0.103;
explanationText += "1% on first $20,824, 2% on $28,544, 4% on $28,546, 6% on $30,248, 8% on $28,538, 9.3% on $561,600, 10.3% on the rest.";
} else if (taxableIncome <= 1256914) {
tax = (20824 * 0.01) + (49368 – 20824) * 0.02 + (77914 – 49368) * 0.04 + (108162 – 77914) * 0.06 + (136700 – 108162) * 0.08 + (698300 – 136700) * 0.093 + (837944 – 698300) * 0.103 + (taxableIncome – 837944) * 0.113;
explanationText += "1% on first $20,824, 2% on $28,544, 4% on $28,546, 6% on $30,248, 8% on $28,538, 9.3% on $561,600, 10.3% on $139,644, 11.3% on the rest.";
} else if (taxableIncome <= 2094859) {
tax = (20824 * 0.01) + (49368 – 20824) * 0.02 + (77914 – 49368) * 0.04 + (108162 – 77914) * 0.06 + (136700 – 108162) * 0.08 + (698300 – 136700) * 0.093 + (837944 – 698300) * 0.103 + (1256914 – 837944) * 0.113 + (taxableIncome – 1256914) * 0.123;
explanationText += "1% on first $20,824, 2% on $28,544, 4% on $28,546, 6% on $30,248, 8% on $28,538, 9.3% on $561,600, 10.3% on $139,644, 11.3% on $418,970, 12.3% on the rest.";
} else { // Over 2,094,859
tax = (20824 * 0.01) + (49368 – 20824) * 0.02 + (77914 – 49368) * 0.04 + (108162 – 77914) * 0.06 + (136700 – 108162) * 0.08 + (698300 – 136700) * 0.093 + (837944 – 698300) * 0.103 + (1256914 – 837944) * 0.113 + (2094859 – 1256914) * 0.123 + (taxableIncome – 2094859) * 0.133;
explanationText += "1% on first $20,824, 2% on $28,544, 4% on $28,546, 6% on $30,248, 8% on $28,538, 9.3% on $561,600, 10.3% on $139,644, 11.3% on $418,970, 12.3% on $837,945, 13.3% on the rest.";
}
} else if (filingStatus === 'head-of-household') {
if (taxableIncome <= 20816) {
tax = taxableIncome * 0.01;
explanationText += "1% on the first $20,816.";
} else if (taxableIncome <= 49357) {
tax = (20816 * 0.01) + (taxableIncome – 20816) * 0.02;
explanationText += "1% on first $20,816, 2% on the rest.";
} else if (taxableIncome <= 77895) {
tax = (20816 * 0.01) + (49357 – 20816) * 0.02 + (taxableIncome – 49357) * 0.04;
explanationText += "1% on first $20,816, 2% on next $28,541, 4% on the rest.";
} else if (taxableIncome <= 108139) {
tax = (20816 * 0.01) + (49357 – 20816) * 0.02 + (77895 – 49357) * 0.04 + (taxableIncome – 77895) * 0.06;
explanationText += "1% on first $20,816, 2% on $28,541, 4% on $28,538, 6% on the rest.";
} else if (taxableIncome <= 136678) {
tax = (20816 * 0.01) + (49357 – 20816) * 0.02 + (77895 – 49357) * 0.04 + (108139 – 77895) * 0.06 + (taxableIncome – 108139) * 0.08;
explanationText += "1% on first $20,816, 2% on $28,541, 4% on $28,538, 6% on $30,244, 8% on the rest.";
} else if (taxableIncome <= 698288) {
tax = (20816 * 0.01) + (49357 – 20816) * 0.02 + (77895 – 49357) * 0.04 + (108139 – 77895) * 0.06 + (136678 – 108139) * 0.08 + (taxableIncome – 136678) * 0.093;
explanationText += "1% on first $20,816, 2% on $28,541, 4% on $28,538, 6% on $30,244, 8% on $28,539, 9.3% on the rest.";
} else if (taxableIncome <= 837925) {
tax = (20816 * 0.01) + (49357 – 20816) * 0.02 + (77895 – 49357) * 0.04 + (108139 – 77895) * 0.06 + (136678 – 108139) * 0.08 + (698288 – 136678) * 0.093 + (taxableIncome – 698288) * 0.103;
explanationText += "1% on first $20,816, 2% on $28,541, 4% on $28,538, 6% on $30,244, 8% on $28,539, 9.3% on $561,610, 10.3% on the rest.";
} else if (taxableIncome <= 1256888) {
tax = (20816 * 0.01) + (49357 – 20816) * 0.02 + (77895 – 49357) * 0.04 + (108139 – 77895) * 0.06 + (136678 – 108139) * 0.08 + (698288 – 136678) * 0.093 + (837925 – 698288) * 0.103 + (taxableIncome – 837925) * 0.113;
explanationText += "1% on first $20,816, 2% on $28,541, 4% on $28,538, 6% on $30,244, 8% on $28,539, 9.3% on $561,610, 10.3% on $139,637, 11.3% on the rest.";
} else if (taxableIncome <= 2094801) {
tax = (20816 * 0.01) + (49357 – 20816) * 0.02 + (77895 – 49357) * 0.04 + (108139 – 77895) * 0.06 + (136678 – 108139) * 0.08 + (698288 – 136678) * 0.093 + (837925 – 698288) * 0.103 + (1256888 – 837925) * 0.113 + (taxableIncome – 1256888) * 0.123;
explanationText += "1% on first $20,816, 2% on $28,541, 4% on $28,538, 6% on $30,244, 8% on $28,539, 9.3% on $561,610, 10.3% on $139,637, 11.3% on $418,963, 12.3% on the rest.";
} else { // Over 2,094,801
tax = (20816 * 0.01) + (49357 – 20816) * 0.02 + (77895 – 49357) * 0.04 + (108139 – 77895) * 0.06 + (136678 – 108139) * 0.08 + (698288 – 136678) * 0.093 + (837925 – 698288) * 0.103 + (1256888 – 837925) * 0.113 + (2094801 – 1256888) * 0.123 + (taxableIncome – 2094801) * 0.133;
explanationText += "1% on first $20,816, 2% on $28,541, 4% on $28,538, 6% on $30,244, 8% on $28,539, 9.3% on $561,610, 10.3% on $139,637, 11.3% on $418,963, 12.3% on $837,913, 13.3% on the rest.";
}
}
taxAmountElement.textContent = "$" + tax.toFixed(2);
explanationElement.textContent = explanationText;
}