Single
Married Filing Jointly
Married Filing Separately
Head of Household
Estimated California Income Tax
$0.00
Taxable Income: $0.00
Tax Rate:0.00%
Estimated Tax: $0.00
Understanding California Income Tax
California's income tax system is progressive, meaning that higher income levels are taxed at higher rates. The state's Franchise Tax Board (FTB) oversees tax collection. Calculating your California income tax involves determining your taxable income and applying the appropriate tax brackets and rates based on your filing status.
Key Concepts:
Gross Income: This includes all income from all sources, such as wages, salaries, tips, interest, dividends, capital gains, and business income.
Adjusted Gross Income (AGI): This is your gross income minus certain "above-the-line" deductions, such as contributions to a traditional IRA, student loan interest, and health savings account deductions. For simplicity in this calculator, we're directly moving to taxable income after deductions.
Taxable Income: This is your AGI minus either the standard deduction or your itemized deductions, whichever is greater. This calculator uses the deductions you provide to determine your taxable income.
Tax Brackets and Rates: California uses several tax brackets, with increasing percentages applied to income within each bracket. Your filing status (Single, Married Filing Jointly, etc.) affects which tax brackets apply to you.
How California Tax Brackets Work:
California tax rates for 2023 (which are typically used for tax year 2023 filings in 2024) are as follows. Note that these rates and bracket thresholds are subject to change annually due to inflation adjustments.
Current California Tax Brackets (2023 Tax Year – filing in 2024)
Single Filers:
1% on income up to $10,412
2% on income between $10,413 and $24,684
4% on income between $24,685 and $38,959
6% on income between $38,960 and $54,557
8% on income between $54,558 and $68,829
10.3% on income between $68,830 and $349,125
11.3% on income between $349,126 and $418,442
12.3% on income between $418,443 and $697,397
13.3% on income over $697,397
14.3% for very high incomes (on income over $1,000,000) – *Note: This rate applies to the portion of income above $1,000,000, which is typically included in the 13.3% bracket for practical calculation purposes by most tools unless specifically calculating the marginal effect.*
Married Filing Jointly:
1% on income up to $20,824
2% on income between $20,825 and $49,368
4% on income between $49,369 and $77,918
6% on income between $77,919 and $109,114
8% on income between $109,115 and $137,658
10.3% on income between $137,659 and $698,250
11.3% on income between $698,251 and $836,884
12.3% on income between $836,885 and $1,394,794
13.3% on income over $1,394,794
14.3% for very high incomes (on income over $2,000,000)
Married Filing Separately:
1% on income up to $5,206
2% on income between $5,207 and $12,342
4% on income between $12,343 and $19,479
6% on income between $19,480 and $27,278
8% on income between $27,279 and $34,414
10.3% on income between $34,415 and $174,563
11.3% on income between $174,564 and $209,221
12.3% on income between $209,222 and $348,698
13.3% on income over $348,698
14.3% for very high incomes (on income over $500,000)
Head of Household:
1% on income up to $20,817
2% on income between $20,818 and $49,353
4% on income between $49,354 and $77,892
6% on income between $77,893 and $109,101
8% on income between $109,102 and $137,641
10.3% on income between $137,642 and $698,245
11.3% on income between $698,246 and $836,877
12.3% on income between $836,878 and $1,394,781
13.3% on income over $1,394,781
14.3% for very high incomes (on income over $1,000,000)
Disclaimer: Tax laws and rates are complex and subject to change. This calculator provides an estimate based on the most recent information available and should not be considered definitive tax advice. Consult with a qualified tax professional for personalized guidance.
function calculateCaliforniaTax() {
var annualIncome = parseFloat(document.getElementById("annualIncome").value);
var filingStatus = document.getElementById("filingStatus").value;
var deductions = parseFloat(document.getElementById("deductions").value);
var taxableIncome = 0;
var taxRate = 0;
var estimatedTax = 0;
// Input validation
if (isNaN(annualIncome) || annualIncome < 0) {
alert("Please enter a valid Annual Income.");
return;
}
if (isNaN(deductions) || deductions < 0) {
alert("Please enter valid Deductions.");
return;
}
// Calculate taxable income
taxableIncome = annualIncome – deductions;
if (taxableIncome 0) {
var amountInBracket1 = Math.min(currentTaxableIncome, bracket1_end);
estimatedTax += amountInBracket1 * rate1;
currentTaxableIncome -= amountInBracket1;
taxRate = rate1 * 100; // Track the highest marginal rate
}
if (currentTaxableIncome > 0) {
var amountInBracket2 = Math.min(currentTaxableIncome, bracket2_end – bracket1_end);
estimatedTax += amountInBracket2 * rate2;
currentTaxableIncome -= amountInBracket2;
taxRate = rate2 * 100;
}
if (currentTaxableIncome > 0) {
var amountInBracket3 = Math.min(currentTaxableIncome, bracket3_end – bracket2_end);
estimatedTax += amountInBracket3 * rate3;
currentTaxableIncome -= amountInBracket3;
taxRate = rate3 * 100;
}
if (currentTaxableIncome > 0) {
var amountInBracket4 = Math.min(currentTaxableIncome, bracket4_end – bracket3_end);
estimatedTax += amountInBracket4 * rate4;
currentTaxableIncome -= amountInBracket4;
taxRate = rate4 * 100;
}
if (currentTaxableIncome > 0) {
var amountInBracket5 = Math.min(currentTaxableIncome, bracket5_end – bracket4_end);
estimatedTax += amountInBracket5 * rate5;
currentTaxableIncome -= amountInBracket5;
taxRate = rate5 * 100;
}
if (currentTaxableIncome > 0) {
var amountInBracket6 = Math.min(currentTaxableIncome, bracket6_end – bracket5_end);
estimatedTax += amountInBracket6 * rate6;
currentTaxableIncome -= amountInBracket6;
taxRate = rate6 * 100;
}
if (currentTaxableIncome > 0) {
var amountInBracket7 = Math.min(currentTaxableIncome, bracket7_end – bracket6_end);
estimatedTax += amountInBracket7 * rate7;
currentTaxableIncome -= amountInBracket7;
taxRate = rate7 * 100;
}
if (currentTaxableIncome > 0) {
var amountInBracket8 = Math.min(currentTaxableIncome, bracket8_end – bracket7_end);
estimatedTax += amountInBracket8 * rate8;
currentTaxableIncome -= amountInBracket8;
taxRate = rate8 * 100;
}
if (currentTaxableIncome > 0) {
// Handle the final bracket(s). For simplicity and common use cases, we'll use 13.3% for income above bracket 8 end.
// The 14.3% rate for very high incomes is a surcharge on income above a certain threshold,
// and its precise application in a simple calculator can be complex.
// For this calculator, we will cap the rate at 13.3% as it's the primary bracket rate.
var amountInBracket9 = currentTaxableIncome; // All remaining income falls here
estimatedTax += amountInBracket9 * rate9;
taxRate = rate9 * 100;
}
// Display results
document.getElementById("displayTaxableIncome").textContent = taxableIncome.toFixed(2);
document.getElementById("displayTaxRate").textContent = taxRate.toFixed(2) + "%";
document.getElementById("displayEstimatedTax").textContent = estimatedTax.toFixed(2);
document.getElementById("taxResult").textContent = "$" + estimatedTax.toFixed(2);
}