Single
Married Filing Jointly
Married Filing Separately
Head of Household
Your Estimated California Tax: $0.00
Understanding Your California Tax Return
California has a progressive income tax system, meaning higher earners pay a larger percentage of their income in taxes.
The state uses tax brackets to determine the tax rate applied to different portions of your taxable income.
This calculator provides an ESTIMATE of your California state income tax liability based on the information you provide.
It does NOT include federal income tax, local taxes, or other potential state-specific taxes like the Mental Health Services Tax (MHST).
Always consult with a qualified tax professional for definitive advice.
How the Calculation Works (Simplified)
1. Total Income: This is all the income you earned during the tax year.
2. Adjusted Gross Income (AGI): For simplicity in this calculator, we assume AGI is Total Income minus Deductions. In reality, AGI involves specific adjustments.
3. Taxable Income: This is your AGI minus your chosen deductions (either standard or itemized). California offers standard deductions which vary based on filing status. Itemizing allows you to deduct specific expenses like medical costs, state/local taxes (up to $10,000 SALT cap), mortgage interest, charitable donations, etc. You should choose whichever results in a larger deduction.
4. Tax Brackets: California's tax rates are applied progressively. Your taxable income is divided into portions, each taxed at a specific rate according to the tax bracket for your filing status.
5. Tax Liability: The sum of taxes calculated across all applicable brackets.
6. Net Tax: Your calculated tax liability minus any tax credits you are eligible for. Tax credits directly reduce your tax bill dollar-for-dollar, making them more valuable than deductions.
California Tax Brackets (2023 Tax Year – Subject to Change)
The following are *examples* for the 2023 tax year. These brackets are updated annually.
For precise calculations, refer to the official Franchise Tax Board (FTB) guidelines.
Single Filers:
1% on the first $9,325 of taxable income
2% on taxable income between $9,326 and $21,990
4% on taxable income between $21,991 and $34,657
6% on taxable income between $34,658 and $48,441
8% on taxable income between $48,442 and $61,107
9.3% on taxable income between $61,108 and $312,686
10.3% on taxable income between $312,687 and $375,224
11.3% on taxable income between $375,225 and $499,555
12.3% on taxable income over $499,555
1% plus an additional 1% (total 2%) on taxable income over $611,072 (Mental Health Services Tax)
Married/RDP Filing Jointly:
1% on the first $18,650 of taxable income
2% on taxable income between $18,651 and $43,980
4% on taxable income between $43,981 and $69,314
6% on taxable income between $69,315 and $96,882
8% on taxable income between $96,883 and $122,214
9.3% on taxable income between $122,215 and $625,372
10.3% on taxable income between $625,373 and $750,448
11.3% on taxable income between $750,449 and $999,110
12.3% on taxable income over $999,110
1% plus an additional 1% (total 2%) on taxable income over $1,222,144 (Mental Health Services Tax)
Note: The Mental Health Services Tax (MHST) is effectively a surcharge on higher incomes and is included in the top tax brackets above for simplification in this calculator, though it technically applies to specific income levels. For precise calculations, always refer to official FTB publications. Standard deductions and credit amounts also vary by filing status and change annually.
Important Considerations:
Accuracy: This calculator is an estimation tool. Actual tax liability can be affected by many factors not included here (e.g., specific types of income, complex deductions, retirement contributions, capital gains, etc.).
Filing Status: Your filing status significantly impacts your tax brackets and standard deduction amount.
Tax Credits: Credits like the Child Tax Credit, Earned Income Tax Credit, or specific California credits can substantially lower your tax bill.
Annual Updates: Tax laws and bracket amounts change yearly. Always use the most current information available.
Professional Advice: For accurate tax filing and planning, consult a CPA or tax advisor.
function calculateCaliforniaTax() {
var totalIncome = parseFloat(document.getElementById("totalIncome").value);
var filingStatus = document.getElementById("filingStatus").value;
var deductions = parseFloat(document.getElementById("deductions").value);
var credits = parseFloat(document.getElementById("credits").value);
// — Input Validation —
if (isNaN(totalIncome) || totalIncome < 0) {
alert("Please enter a valid Total Annual Income.");
return;
}
if (isNaN(deductions) || deductions < 0) {
// Allow 0 for deductions if the user inputs nothing or invalid, but treat as 0
deductions = 0;
document.getElementById("deductions").value = "0.00";
}
if (isNaN(credits) || credits < 0) {
// Allow 0 for credits if the user inputs nothing or invalid, but treat as 0
credits = 0;
document.getElementById("credits").value = "0.00";
}
var taxableIncome = totalIncome – deductions;
if (taxableIncome standard, we use user's value.
// If user enters deductions 0) taxDue += Math.min(taxableIncome, bracket1_limit) * 0.01;
// Tier 2: 2%
if (taxableIncome > bracket1_limit) taxDue += Math.min(taxableIncome – bracket1_limit, bracket2_limit – bracket1_limit) * 0.02;
// Tier 3: 4%
if (taxableIncome > bracket2_limit) taxDue += Math.min(taxableIncome – bracket2_limit, bracket3_limit – bracket2_limit) * 0.04;
// Tier 4: 6%
if (taxableIncome > bracket3_limit) taxDue += Math.min(taxableIncome – bracket3_limit, bracket4_limit – bracket3_limit) * 0.06;
// Tier 5: 8%
if (taxableIncome > bracket4_limit) taxDue += Math.min(taxableIncome – bracket4_limit, bracket5_limit – bracket4_limit) * 0.08;
// Tier 6: 9.3%
if (taxableIncome > bracket5_limit) taxDue += Math.min(taxableIncome – bracket5_limit, bracket6_limit – bracket5_limit) * 0.093;
// Tier 7: 10.3%
if (taxableIncome > bracket6_limit) taxDue += Math.min(taxableIncome – bracket6_limit, bracket7_limit – bracket6_limit) * 0.103;
// Tier 8: 11.3%
if (taxableIncome > bracket7_limit) taxDue += Math.min(taxableIncome – bracket7_limit, bracket8_limit – bracket7_limit) * 0.113;
// Tier 9: 12.3% (including MHST surcharge)
if (taxableIncome > bracket8_limit) taxDue += Math.min(taxableIncome – bracket8_limit, bracket9_limit – bracket8_limit) * 0.123;
// Tier 10: 12.3% + 1% MHST = 13.3% on income over $611,072
if (taxableIncome > bracket9_limit) taxDue += (taxableIncome – bracket9_limit) * 0.133; // This simplified calculation combines the 12.3% and the 1% MHST
} else if (filingStatus === "married_filing_jointly") {
// Standard deduction for Married Filing Jointly (2023 approx): $10,726
var bracket1_limit = 18650;
var bracket2_limit = 43980;
var bracket3_limit = 69314;
var bracket4_limit = 96882;
var bracket5_limit = 122214;
var bracket6_limit = 625372;
var bracket7_limit = 750448;
var bracket8_limit = 999110;
var bracket9_limit = 1222144; // Upper limit for 11.3% tax rate before MHST surtax starts
// Tier 1: 1%
if (taxableIncome > 0) taxDue += Math.min(taxableIncome, bracket1_limit) * 0.01;
// Tier 2: 2%
if (taxableIncome > bracket1_limit) taxDue += Math.min(taxableIncome – bracket1_limit, bracket2_limit – bracket1_limit) * 0.02;
// Tier 3: 4%
if (taxableIncome > bracket2_limit) taxDue += Math.min(taxableIncome – bracket2_limit, bracket3_limit – bracket2_limit) * 0.04;
// Tier 4: 6%
if (taxableIncome > bracket3_limit) taxDue += Math.min(taxableIncome – bracket3_limit, bracket4_limit – bracket3_limit) * 0.06;
// Tier 5: 8%
if (taxableIncome > bracket4_limit) taxDue += Math.min(taxableIncome – bracket4_limit, bracket5_limit – bracket4_limit) * 0.08;
// Tier 6: 9.3%
if (taxableIncome > bracket5_limit) taxDue += Math.min(taxableIncome – bracket5_limit, bracket6_limit – bracket5_limit) * 0.093;
// Tier 7: 10.3%
if (taxableIncome > bracket6_limit) taxDue += Math.min(taxableIncome – bracket6_limit, bracket7_limit – bracket6_limit) * 0.103;
// Tier 8: 11.3%
if (taxableIncome > bracket7_limit) taxDue += Math.min(taxableIncome – bracket7_limit, bracket8_limit – bracket7_limit) * 0.113;
// Tier 9: 12.3% (including MHST surcharge)
if (taxableIncome > bracket8_limit) taxDue += Math.min(taxableIncome – bracket8_limit, bracket9_limit – bracket8_limit) * 0.123;
// Tier 10: 12.3% + 1% MHST = 13.3% on income over $1,222,144
if (taxableIncome > bracket9_limit) taxDue += (taxableIncome – bracket9_limit) * 0.133; // Simplified calculation
} else if (filingStatus === "married_filing_separately") {
// Standard deduction for Married Filing Separately (2023 approx): $5,363 (same as Single)
var bracket1_limit = 9325;
var bracket2_limit = 21990;
var bracket3_limit = 34657;
var bracket4_limit = 48441;
var bracket5_limit = 61107;
var bracket6_limit = 312686;
var bracket7_limit = 375224;
var bracket8_limit = 499555;
var bracket9_limit = 611072; // Upper limit for 11.3% tax rate before MHST surtax starts
// Tier 1: 1%
if (taxableIncome > 0) taxDue += Math.min(taxableIncome, bracket1_limit) * 0.01;
// Tier 2: 2%
if (taxableIncome > bracket1_limit) taxDue += Math.min(taxableIncome – bracket1_limit, bracket2_limit – bracket1_limit) * 0.02;
// Tier 3: 4%
if (taxableIncome > bracket2_limit) taxDue += Math.min(taxableIncome – bracket2_limit, bracket3_limit – bracket2_limit) * 0.04;
// Tier 4: 6%
if (taxableIncome > bracket3_limit) taxDue += Math.min(taxableIncome – bracket3_limit, bracket4_limit – bracket3_limit) * 0.06;
// Tier 5: 8%
if (taxableIncome > bracket4_limit) taxDue += Math.min(taxableIncome – bracket4_limit, bracket5_limit – bracket4_limit) * 0.08;
// Tier 6: 9.3%
if (taxableIncome > bracket5_limit) taxDue += Math.min(taxableIncome – bracket5_limit, bracket6_limit – bracket5_limit) * 0.093;
// Tier 7: 10.3%
if (taxableIncome > bracket6_limit) taxDue += Math.min(taxableIncome – bracket6_limit, bracket7_limit – bracket6_limit) * 0.103;
// Tier 8: 11.3%
if (taxableIncome > bracket7_limit) taxDue += Math.min(taxableIncome – bracket7_limit, bracket8_limit – bracket7_limit) * 0.113;
// Tier 9: 12.3% (including MHST surcharge)
if (taxableIncome > bracket8_limit) taxDue += Math.min(taxableIncome – bracket8_limit, bracket9_limit – bracket8_limit) * 0.123;
// Tier 10: 12.3% + 1% MHST = 13.3% on income over $611,072
if (taxableIncome > bracket9_limit) taxDue += (taxableIncome – bracket9_limit) * 0.133; // Simplified calculation
} else if (filingStatus === "head_of_household") {
// Standard deduction for Head of Household (2023 approx): $16,094
var bracket1_limit = 18650;
var bracket2_limit = 43980;
var bracket3_limit = 56631;
var bracket4_limit = 69314;
var bracket5_limit = 81977;
var bracket6_limit = 415976;
var bracket7_limit = 478511;
var bracket8_limit = 642170;
var bracket9_limit = 766507; // Upper limit for 11.3% tax rate before MHST surtax starts
// Tier 1: 1%
if (taxableIncome > 0) taxDue += Math.min(taxableIncome, bracket1_limit) * 0.01;
// Tier 2: 2%
if (taxableIncome > bracket1_limit) taxDue += Math.min(taxableIncome – bracket1_limit, bracket2_limit – bracket1_limit) * 0.02;
// Tier 3: 4%
if (taxableIncome > bracket2_limit) taxDue += Math.min(taxableIncome – bracket2_limit, bracket3_limit – bracket2_limit) * 0.04;
// Tier 4: 6%
if (taxableIncome > bracket3_limit) taxDue += Math.min(taxableIncome – bracket3_limit, bracket4_limit – bracket3_limit) * 0.06;
// Tier 5: 8%
if (taxableIncome > bracket4_limit) taxDue += Math.min(taxableIncome – bracket4_limit, bracket5_limit – bracket4_limit) * 0.08;
// Tier 6: 9.3%
if (taxableIncome > bracket5_limit) taxDue += Math.min(taxableIncome – bracket5_limit, bracket6_limit – bracket5_limit) * 0.093;
// Tier 7: 10.3%
if (taxableIncome > bracket6_limit) taxDue += Math.min(taxableIncome – bracket6_limit, bracket7_limit – bracket6_limit) * 0.103;
// Tier 8: 11.3%
if (taxableIncome > bracket7_limit) taxDue += Math.min(taxableIncome – bracket7_limit, bracket8_limit – bracket7_limit) * 0.113;
// Tier 9: 12.3% (including MHST surcharge)
if (taxableIncome > bracket8_limit) taxDue += Math.min(taxableIncome – bracket8_limit, bracket9_limit – bracket8_limit) * 0.123;
// Tier 10: 12.3% + 1% MHST = 13.3% on income over $766,507
if (taxableIncome > bracket9_limit) taxDue += (taxableIncome – bracket9_limit) * 0.133; // Simplified calculation
}
// Subtract credits
var netTax = taxDue – credits;
if (netTax < 0) {
netTax = 0; // Tax liability cannot be negative after credits
}
// Display result
document.getElementById("result").innerHTML = "Your Estimated California Tax: $" + netTax.toFixed(2) + "";
}