Single
Married Filing Jointly
Married Filing Separately
Head of Household
Estimated CA Income Tax
$0.00
(Excludes local taxes, credits, and specific deductions not modeled)
Understanding California Income Tax
California is one of the states that imposes a state income tax on its residents. This tax is progressive, meaning that higher earners pay a larger percentage of their income in taxes. The state uses a system of marginal tax brackets, where different portions of your income are taxed at different rates.
How California Income Tax Works:
The calculation of your California state income tax generally follows these steps:
Gross Income: This includes all income you receive from all sources, such as wages, salaries, tips, business income, investment income, and retirement distributions.
Adjusted Gross Income (AGI): You then subtract certain "above-the-line" deductions from your gross income. These are adjustments to income that reduce your taxable income even if you don't itemize. Examples include contributions to traditional IRAs, student loan interest, and self-employment tax deductions. For simplicity, this calculator uses "Deductible Expenses/Adjustments" to represent these.
Taxable Income: From your AGI, you subtract either the standard deduction or your itemized deductions, whichever is greater. California offers a standard deduction that varies based on your filing status.
Tax Brackets: Your taxable income is then subject to California's progressive tax rates. The rates are applied to different portions (brackets) of your income.
Tax Credits: Finally, you subtract any applicable tax credits. Tax credits are more valuable than deductions because they directly reduce the amount of tax you owe dollar-for-dollar. Examples include the Child and Dependent Care Credit, or the Earned Income Tax Credit.
California Tax Brackets (2023 Tax Year – Subject to Change):
The tax brackets and rates are updated annually. Here are the approximate marginal tax rates and brackets for the 2023 tax year. Please note these are simplified for illustration and can change. For the most accurate information, always consult the official California Franchise Tax Board (FTB) publications.
Single Filers (Approximate 2023 Brackets):
0% – $10,412: 2.0%
$10,413 – $24,684: 4.0%
$24,685 – $38,959: 6.0%
$38,960 – $54,081: 8.0%
$54,082 – $68,350: 9.3%
$68,351 – $349,130: 10.3%
$349,131 – $418,957: 11.3%
$418,958 – $698,260: 12.3%
$698,261 – $1,047,392: 13.3%
Over $1,047,392: 14.4% (Plus an additional 1% Mental Health Services Tax on income over $1M for some filers)
Married Filing Jointly (Approximate 2023 Brackets):
0% – $20,824: 2.0%
$20,825 – $49,368: 4.0%
$49,369 – $77,918: 6.0%
$77,919 – $108,162: 8.0%
$108,163 – $136,701: 9.3%
$136,702 – $698,260: 10.3%
$698,261 – $837,914: 11.3%
$837,915 – $1,396,520: 12.3%
$1,396,521 – $2,094,782: 13.3%
Over $2,094,782: 14.4% (Plus an additional 1% Mental Health Services Tax on income over $1M for some filers)
Note: Head of Household and Married Filing Separately brackets are also defined by the FTB and fall between Single and Jointly rates. For this calculator, we've used simplified, representative brackets.
Standard Deductions (Approximate 2023):
Single: ~$5,363
Married Filing Jointly: ~$10,727
Married Filing Separately: ~$5,363
Head of Household: ~$8,046
How the Calculator Works:
This calculator estimates your California state income tax based on the information you provide. It:
Calculates your Taxable Income by subtracting your provided Deductible Expenses/Adjustments and an estimated standard deduction (based on your filing status) from your Gross Annual Income.
Applies the progressive California tax rates to your Taxable Income using the relevant tax brackets for your filing status.
Sums up the tax liability across all applicable brackets to determine your estimated tax.
Disclaimer: This calculator is for informational purposes only and provides an estimate. It does not constitute financial or tax advice. Tax laws are complex and subject to change. Consult with a qualified tax professional for advice tailored to your specific situation.