Single
Married Filing Jointly
Married Filing Separately
Head of Household
Your estimated California income tax will appear here.
Understanding California Income Tax
California has a progressive income tax system, meaning that higher earners pay a larger percentage of their income in taxes. The state income tax rates are applied to your taxable income, which is calculated after certain deductions. This calculator provides an estimate based on the most recent tax information available for California.
How California Income Tax is Calculated:
The basic formula for calculating California income tax involves these steps:
1. Adjusted Gross Income (AGI): This is your gross income minus specific above-the-line deductions (e.g., certain retirement contributions, student loan interest).
2. Taxable Income: Your AGI is further reduced by either the standard deduction or your total itemized deductions, whichever is greater. The standard deduction amounts vary by filing status.
3. Tax Calculation: The calculated taxable income is then applied to California's progressive tax brackets.
California Tax Brackets (2023 Tax Year Example):
The tax brackets are adjusted annually for inflation. Here's an illustrative example for the 2023 tax year for a Single Filer (amounts are approximate and for example purposes only; always consult official FTB publications for exact figures):
0% on income up to $10,090
2% on income over $10,090 to $23,985
4% on income over $23,985 to $37,883
6% on income over $37,883 to $52,307
8% on income over $52,307 to $66,207
9.3% on income over $66,207 to $339,475
10.3% on income over $339,475 to $397,067
11.3% on income over $397,067 to $636,365
12.3% on income over $636,365 to $759,637
13.3% on income over $759,637 to $1,272,731
14.4% on income over $1,272,731
Note: Brackets for Married Filing Jointly, Married Filing Separately, and Head of Household statuses are different and generally wider.
Standard Deduction Amounts (2023 Tax Year Example):
Standard deduction amounts also vary by filing status. For the 2023 tax year, examples include:
Single: $5,363
Married Filing Jointly: $10,726
Married Filing Separately: $5,363
Head of Household: $10,726
Disclaimer: This calculator is for informational purposes only and does not constitute financial or tax advice. Tax laws are complex and subject to change. Consult with a qualified tax professional or refer to the official California Franchise Tax Board (FTB) publications for accurate and up-to-date information specific to your situation.
function calculateCaliforniaTax() {
var income = parseFloat(document.getElementById("income").value);
var filingStatus = document.getElementById("filingStatus").value;
var deductions = parseFloat(document.getElementById("deductions").value);
var resultDiv = document.getElementById("result");
if (isNaN(income) || income < 0 || isNaN(deductions) || deductions < 0) {
resultDiv.innerHTML = "Please enter valid positive numbers for income and deductions.";
return;
}
// California Standard Deductions (2023 tax year – approximate, illustrative)
var standardDeductions = {
"single": 5363,
"married_filing_jointly": 10726,
"married_filing_separately": 5363,
"head_of_household": 10726
};
// Determine the deduction to use
var actualDeduction = Math.max(deductions, standardDeductions[filingStatus]);
// Calculate Taxable Income
var taxableIncome = income – actualDeduction;
if (taxableIncome < 0) {
taxableIncome = 0;
}
// California Tax Brackets (2023 tax year – illustrative for Single Filer, adjust logic for others)
// Simplified bracket logic for demonstration – in a real app, this would be extensive and status-dependent.
// This example focuses on demonstrating the calculation flow with a simplified progressive system.
var taxRate = 0;
var taxAmount = 0;
// The following bracket logic is a HIGHLY SIMPLIFIED illustration.
// Actual California brackets are more complex, depend heavily on filing status, and change annually.
// For a precise calculation, refer to official FTB tables.
var brackets = [];
// Define brackets based on filing status (simplified for illustration)
if (filingStatus === "single" || filingStatus === "married_filing_separately") {
brackets = [
{ limit: 10090, rate: 0.02 },
{ limit: 23985, rate: 0.04 },
{ limit: 37883, rate: 0.06 },
{ limit: 52307, rate: 0.08 },
{ limit: 66207, rate: 0.093 },
{ limit: 339475, rate: 0.103 },
{ limit: 397067, rate: 0.113 },
{ limit: 636365, rate: 0.123 },
{ limit: 759637, rate: 0.133 },
{ limit: 1272731, rate: 0.144 }
];
} else { // Married Filing Jointly or Head of Household – roughly double single brackets, but not always exactly.
brackets = [
{ limit: 20180, rate: 0.02 }, // Roughly double 10090
{ limit: 47970, rate: 0.04 }, // Roughly double 23985
{ limit: 75766, rate: 0.06 }, // Roughly double 37883
{ limit: 104614, rate: 0.08 }, // Roughly double 52307
{ limit: 132414, rate: 0.093 }, // Roughly double 66207
{ limit: 678950, rate: 0.103 }, // Roughly double 339475
{ limit: 794134, rate: 0.113 }, // Roughly double 397067
{ limit: 1272730, rate: 0.123 }, // Roughly double 636365
{ limit: 1519274, rate: 0.133 }, // Roughly double 759637
{ limit: 2545462, rate: 0.144 } // Roughly double 1272731
];
}
var previousLimit = 0;
for (var i = 0; i previousLimit) {
var taxableInBracket = Math.min(taxableIncome, currentLimit) – previousLimit;
taxAmount += taxableInBracket * currentRate;
} else {
break; // Taxable income is below this bracket
}
previousLimit = currentLimit;
}
// Handle income exceeding the highest defined bracket (if applicable)
if (taxableIncome > previousLimit) {
var remainingIncome = taxableIncome – previousLimit;
// For simplicity, use the last rate. In reality, there might be a highest bracket rate.
// Find the highest rate from the defined brackets
var highestRate = brackets.length > 0 ? brackets[brackets.length – 1].rate : 0.144; // Default to a high rate if no brackets defined
taxAmount += remainingIncome * highestRate;
}
resultDiv.innerHTML = "Estimated California Tax: $" + taxAmount.toFixed(2) + "";
}