California State Income Tax Guide for 2024-2025
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California has nine state income tax rates, ranging from 1% to 12.3%. If you made over $1 million, you may be subject to an additional 1% mental health services tax.
California income tax brackets and rates
The California Franchise Tax Board recently released tax changes for the 2024 tax year (taxes filed in 2025). The tax rates will remain the same, but the income brackets will shift slightly across all filing statuses.
The tax brackets and rates below are used to calculate taxes for people whose taxable income was over $100,000. If your taxable income was $100,000 or less, you'll use the board's California Tax Table to figure taxes owed instead.
Tax rate | Single; married filing separately | Married filing jointly; 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. |
Source: California Franchise Tax Board. | |||
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.
Am I a resident of California for income tax purposes?
Your residency status also determines what portion of your income the state will tax.
California residents are taxed on income from sources inside and outside of California; part-year residents are taxed on income received while a resident, plus income from California sources while a nonresident; and nonresidents are taxed on income from California sources.
Here are the general rules that help determine residency status:
» Need help? How to find a tax preparer near you
California standard deduction 2024
The California standard deduction for 2024 tax returns filed in 2025 is $5,540 for those who are single or married filing separately, and $11,080 for those married filing jointly, surviving spouses or heads of household.
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.
If you have yet to file or are filing late, below is an overview of a few popular tax credits available in California for the 2023 tax year (taxes filed in 2024). This page will be updated to reflect 2024 credits when more information is available
California income tax deadlines and extensions
California state income tax returns follow the federal tax deadline, which generally falls on April 15. Taxpayers who don't file a return on time are given an automatic six-month extension until mid-October. However, if you owe taxes, payment is still due by the regular April tax deadline.
» MORE: How tax extensions work
How to track your California 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 CA refund is? You can check the status of your state tax refund 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.
