California State Income Tax Rates and Brackets for 2024-2025
California has nine income tax rates, ranging from 1% to 12.3%. Learn more about how to calculate your bill, plus when taxes are due.
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California has one of the highest marginal tax rates in the country — topping out at 12.3%. However, how much Californians end up paying in state income taxes depends largely on their income, filing status and which tax rates and brackets apply to them.
Key Takeaways
State tax rates: California has nine income tax rates, ranging from 1% to 12.3%. People who make above $1 million are subject to an additional 1% mental health services tax.
Tax deadlines: State tax returns and payments were due by April 15, 2025, the same day as the federal tax deadline. However, residents and businesses in Los Angeles County have until Oct. 15 to file and pay both federal and state taxes due to wildfires earlier in the year.
Filing taxes in California: Some taxpayers may be able to file their state taxes for free via the IRS Direct File program this year.
California state income tax brackets and rates
The tax rates and brackets below apply to income earned in 2024, reported on taxes filed in 2025. The rates remain the same as last year, but the brackets shifted slightly across all filing statuses.
Tax rate | Single or married filing separately | Married filing jointly or surviving spouse | Head of household |
|---|---|---|---|
1% | $0 to $10,756. | $0 to $21,512. | $0 to $21,527. |
2% | $10,757 to $25,499. | $21,513 to $50,998. | $21,528 to $51,000. |
4% | $25,500 to $40,245. | $50,999 to $80,490. | $51,001 to $65,744. |
6% | $40,246 to $55,866. | $80,491 to $111,732. | $65,745 to $81,364. |
8% | $55,867 to $70,606. | $111,733 to $141,212. | $81,365 to $96,107. |
9.3% | $70,607 to $360,659. | $141,213 to $721,318. | $96,108 to $490,493. |
10.3% | $360,660 to $432,787. | $721,319 to $865,574. | $490,494 to $588,593. |
11.3% | $432,788 to $721,314. | $865,575 to $1,442,628. | $588,593 to $980,987. |
12.3% | $721,315 or more. | $1,442,629 or more. | $980,988 or more. |
Note: If your taxable income was $100,000 or less, you'll use the board's California Tax Table instead. You can also expand each filing status below to see a breakdown of taxes owed, or jump to our California tax calculator to estimate your state income tax burden.
» Get the full picture: See what federal tax bracket you’re in
California state tax calculator
Use this calculator to estimate your taxes owed for calendar year 2024 (taxes due in 2025). Enter your taxable income to get started.
» Want to estimate your federal taxes? Use NerdWallet's free tax calculator
Who pays California state income tax?
Generally, you have to file a California state tax return if you’re a resident, part-year resident or nonresident and:
You’re required to file a federal tax return.
You got income from a source in California during the tax year.
You have income above certain thresholds.
Your residency status also determines what portion of your income the state will tax. Here are the general rules that help determine residency status:
» Filing in multiple states and need help? Here's how to find a tax preparer near you
5.0
NerdWallet rating- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
California's standard deduction for 2024
Like the federal standard deduction, California's standard deduction is a set amount you can subtract from your income to reduce how much of it is subject to tax. The California standard deduction for 2024 applies to tax returns filed in 2025.
Single or married filing separately: $5,540.
Married filing jointly, surviving spouse or head of household: $11,080.
» Zoom out to the federal level: Standard deduction amounts and when to take it
California state income tax deadlines and extensions
California state income tax returns follow the federal tax deadline, April 15. Taxpayers who didn't file a return on time are given an automatic six-month extension until mid-October. However, if you owe taxes, payment was still due by the regular April tax deadline.
News update: This year, residents and businesses affected by the wildfires in Los Angeles County have an additional six months — until Oct. 15, 2025 — to file and pay both their federal and state income tax returns.
» Got an extension? What to know about your extended filing deadline
California state tax credits
Tax credits are benefits that decrease taxes owed by the credit amount. Some credits may also be refundable, meaning if the credit amount exceeds the amount you owe in taxes, you might be able to get the overage back in the form of a refund.
Below is an overview of a few popular tax credits available in California for the 2024 tax year (taxes filed in 2025).
California earned income tax credit (CalEITC)
The CalEITC is a tax benefit that mirrors the federal earned income tax credit. Californians with earned income and federal AGI of up to $31,950 in 2024 may be eligible for a tax credit of up to $3,644. The exact credit amount depends on your filing status and the number of qualifying children. (People without kids also qualify.)
California young child tax credit (YCTC)
The refundable young child tax credit is another state-level tax credit modeled after the federal version of the child tax credit. People who qualify for the California earned income tax credit mentioned above and who also had a child younger than 6 by the end of the 2024 tax year are generally eligible for the YCTC. The maximum credit for 2024 is $1,154. The credit begins to phase out for those with an earned income of $26,626 and above and is not available for anyone making above $31,950.
California child and dependent care tax credit
The state of California also offers a nonrefundable tax credit for people who may have expenses related to the care of a child, a spouse or another type of dependent. Similar to the federal child and dependent care tax credit, eligible taxpayers can claim a certain limited percentage of their expenses on their state tax returns. For more details about who qualifies as a dependent, see the Instructions for Form FTB 3506 on the California Franchise Tax Board’s website.
California adoption cost tax credit
To help offset the costs associated with adoption, California offers a tax credit that can help cover up to 50% of certain adoption-related expenses. The maximum you can claim for the credit is $2,500 per child per tax year, but the remaining amounts can be claimed on tax returns in future years. Typical expenses covered by the credit include travel, unreimbursed medical costs, and other adoption and agency fees. The child must have been adopted from California.
California nonrefundable renters tax credit
If your income fell below a certain threshold in 2024, you may be able to claim a nonrefundable tax credit for having paid your rent for at least half of the year (six months). Those who are single/married filed separately and made $52,421 or below can qualify for a $60 credit, and those who are head of household, married filing jointly or qualified widow/er with an income at or below $104,842 can qualify for double, at a total of $120.
» See more ways to cut your bill: Popular tax breaks to know about
5.0
NerdWallet rating- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
How to track your state tax refund
If you've submitted your California state income tax return and are due a refund, there are several ways to keep tabs on the processing of your funds. The California Franchise Tax Board runs its own refund tracking service, similar to the federal "Where's My Refund?" tool. To use the tracker, you'll need to enter your Social Security number, ZIP code, the exact refund amount you're expecting, and your mailing address.
Per the Board, you should expect your California state tax refund about three weeks after e-filing or three months after mailing a paper return. This timeline may be longer if your return is flagged for additional accuracy checks, though.
» Wondering where your state refund is? Here's how to check the status online
5 things to know about California state income tax
If you're a California resident with a simple income tax situation who makes below a certain amount, you may be able to file a free federal return via IRS Direct File. You may also qualify for a free state return through CalFile.
Another option for your state taxes is tax software (though sometimes for an extra fee).
If you can’t pay your California state tax bill on time, you can request a one-time, 30-day delay.
If you can’t afford your tax bill and you owe less than $25,000, California offers payment plans. Typically, you get three to five years to pay your bill. There’s a fee to set up an agreement.
You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.
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