California Income Tax Guide for 2025
Overview
California uses a progressive income tax system with rates ranging from 1% to 13.3%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $5,540 for single filers and dependent exemptions of $446.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $10,411 | 1% |
| $10,412 - $24,683 | 2% |
| $24,684 - $38,958 | 4% |
| $38,959 - $54,080 | 6% |
| $54,081 - $68,349 | 8% |
| $68,350 - $349,136 | 9.3% |
| $349,137 - $418,960 | 10.3% |
| $418,961 - $698,270 | 11.3% |
| $698,271 - $999,999 | 12.3% |
| $1,000,000+ | 13.3% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $20,823 | 1% |
| $20,824 - $49,367 | 2% |
| $49,368 - $77,917 | 4% |
| $77,918 - $108,161 | 6% |
| $108,162 - $136,699 | 8% |
| $136,700 - $698,273 | 9.3% |
| $698,274 - $837,921 | 10.3% |
| $837,922 - $999,999 | 11.3% |
| $1,000,000 - $1,396,541 | 12.3% |
| $1,396,542+ | 13.3% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $5,540 |
| Standard Deduction (Married Filing Jointly) | $11,080 |
| Dependent Exemption | $446 |
Additional Information
- Mental Health Services Tax of 1% applies to income over $1 million
Charts
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