California State Tax: Rates and Who Pays in 2021-2022

You don't necessarily have to live in California to pay California state tax.
Jan 5, 2022
California State Tax: Rates, Who Pays, What to Know

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California state tax rates range from 1% to 12.3% depending on taxable income and filing status. Residency status also determines what’s taxable.

California state tax rates and tax brackets

The standard deduction for state income taxes in California is $4,803 (single or married filing separately) and $9,606 (married filing jointly, qualifying widow/er or head of household).

Note that regardless of filing status, an additional 1% tax applies to income exceeding $1 million. The revenues from this tax support mental health services.

Expand the filing status that applies to you.

Tax rate

Taxable income bracket

Tax owed

1%

$0 to $9,325.

1% of taxable income.

2%

$9,326 to $22,107.

$93.25 plus 2% of the amount over $9,325.

4%

$22,108 to $34,892.

$348.89 plus 4% of the amount over $22,107.

6%

$34,893 to $48,435.

$860.29 plus 6% of the amount over $34,892.

8%

$48,436 to $61,214.

$1,672.87 plus 8% of the amount over $48,435.

9.3%

$61,215 to $312,686.

$2,695.19 plus 9.3% of the amount over $61,214.

10.3%

$312,687 to $375,221.

$26,082.09 plus 10.3% of the amount over $312,686.

11.3%

$375,222 to $625,369.

$32,523.20 plus 11.3% of the amount over $375,221.

12.3%

$625,370 or more.

$60,789.92 plus 12.3% of the amount over $625,369.

Tax rate

Taxable income bracket

Tax owed

1%

$0 to $18,650.

1% of taxable income.

2%

$18,651 to $44,214.

$186.50 plus 2% of the amount over $18,650.

4%

$44,215 to $69,784.

$697.78 plus 4% of the amount over $44,214.

6%

$69,785 to $96,870.

$1,720.58 plus 6% of the amount over $69,784.

8%

$96,871 to $122,428.

$3,345.74 plus 8% of the amount over $96,870.

9.3%

$122,429 to $625,372.

$5,390.38 plus 9.3% of the amount over $122,428.

10.3%

$625,373 to $750,442.

$52,164.17 plus 10.3% of the amount over $625,372.

11.3%

$750,443 to $1,250,738.

$65,046.38 plus 11.3% of the amount over $750,442.

12.3%

$1,250,739 or more.

$121,579.83 plus 12.3% of the amount over $1,250,738.

Tax rate

Taxable income bracket

Tax owed

1%

$0 to $18,663.

1% of taxable income.

2%

$18,664 to $44,217.

$186.63 plus 2% of the amount over $18,663.

4%

$44,218 to $56,999.

$697.71 plus 4% of the amount over $44,217.

6%

$57,000 to $70,542.

$1,208.99 plus 6% of the amount over $56,999.

8%

$70,543 to $83,324.

$2,021.57 plus 8% of the amount over $70,542.

9.3%

$83,325 to $425,251.

$3,044.13 plus 9.3% of the amount over $83,324.

10.3%

$425,252 to $510,303.

$34,843.34 plus 10.3% of the amount over $425,251.

11.3%

$510,304 to $850,503.

$43,603.70 plus 11.3% of the amount over $510,303.

12.3%

$850,504 or more.

$82,046.30 plus 12.3% of the amount over $850,503.

Source: California Franchise Tax Board

Do I have to pay 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.

What part of my income gets taxed by California?

When it comes to California state tax, there are three residency statuses: resident, part-year resident and nonresident. They determine what portion of your income the state will tax.

If your California residency type is ...

California taxes this part of your income

Resident.

All income from all sources inside and outside California.

Part-year resident.

All income received while a resident, plus income from California sources while a nonresident.

Nonresident.

Income from California sources.

» Find a local tax preparer in California for free: See who's available to help with your taxes in your area

Am I a resident for California state tax purposes?

Resident status rules

You’re a resident of California for tax purposes if your presence in California wasn’t temporary or transitory in purpose. Generally, you’re a resident if you lived in California, even if you were temporarily out of state.

Here are some examples of situations that can make you a California resident for tax purposes, according to the state:

  • You spend more than nine months in California during the tax year.

  • Your employer assigns you to an office in California for a long or indefinite period.

  • You decide to check out California for a while, with no real plans to leave.

  • You’re in California for an indefinite period to recuperate from an illness.

Students from California who go to college out of state do not automatically become nonresidents. Likewise, attending school in California doesn’t automatically make a student a California resident. (You can see the rules here for how California determines residency status.)

Part-year resident status rules

Generally, you’re a part-year resident of California if you were a nonresident for some of the tax year. This is often the case for people who moved to California from another state.

If you’re a part-year resident, you pay California state tax on all income you received during the part of the tax year you were a resident of California, plus state income tax on income just from California sources while you were a nonresident.

Nonresident status rules

Nonresidents still may have to pay California state tax on income they receive from California sources. This means you may need to file a California state tax return even if you live in another state but made money from California-related things such as:

  • Services performed in California.

  • Rent from real estate you own in California.

  • The sale or transfer of real estate in California.

  • Income from a California business, trade or profession.

In some cases, you might be a nonresident for tax purposes even if you live in California but you were out of state for at least 546 consecutive days because of an employment-related contract. However, that exception won’t apply if you had more than $200,000 of intangible income while the employment-related contract was in effect, were in California for more than 45 days during the tax year, or if the state thinks the point of your absence is to evade state income taxes.

  • Federal: $24.95 to $64.95. Free version available.

  • State: $29.95 to $44.95.

  • All filers get free live tax advice from a tax pro.

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  • Federal: $39 to $89. Free version available.

  • State: $39 per state.

  • Turbo Tax Live packages offer review with a tax specialist.

  • Federal: $29.99 to $84.99. Free version available.

  • State: $36.99 per state.

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6 things to know about California state tax

  1. California’s tax-filing deadline generally follows the federal tax deadline.

  2. Tax software will do your state taxes (though sometimes for an extra fee).

  3. Wondering "Where is my California state tax refund?" Good news: You can check the status of your state tax refund online.

  4. If you can’t pay your California state tax bill on time, you can request a one-time, 30-day delay.

  5. If you can’t afford your tax bill and 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.

  6. 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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