California Income Tax Guide for 2024
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 $461.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $10,755 | 1% |
| $10,756 - $25,498 | 2% |
| $25,499 - $40,244 | 4% |
| $40,245 - $55,865 | 6% |
| $55,866 - $70,605 | 8% |
| $70,606 - $360,658 | 9.3% |
| $360,659 - $432,786 | 10.3% |
| $432,787 - $721,313 | 11.3% |
| $721,314 - $999,999 | 12.3% |
| $1,000,000+ | 13.3% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $21,511 | 1% |
| $21,512 - $50,997 | 2% |
| $50,998 - $80,489 | 4% |
| $80,490 - $111,731 | 6% |
| $111,732 - $141,211 | 8% |
| $141,212 - $721,317 | 9.3% |
| $721,318 - $865,573 | 10.3% |
| $865,574 - $999,999 | 11.3% |
| $1,000,000 - $1,442,627 | 12.3% |
| $1,442,628+ | 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 | $461 |
Additional Information
- Mental Health Services Tax of 1% applies to taxable income over $1 million; it is folded into the brackets above, so the top marginal rate shown is 13.3% (12.3% plus the 1% surtax)
- Brackets, standard deduction and exemption credits are indexed annually to the California CPI; the 2024 amounts reflect 3.3% CCPI growth from June 2023 to June 2024
- Dependent amount is California's dependent exemption credit ($461 for 2024), not a deduction from income; the personal exemption credit is $149 single / $298 joint
Charts
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Sources
The 2024 figures for California on this page were compiled from the following official government publications:
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