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California State Income Tax Guide for 2024-2025
California released its tax brackets and rates for 2024, which are adjusted annually for inflation. See how much tax your income is subject to in 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 in 2024. If your taxable income was $100,000 or less, you'll use the board's 2024 California Tax Table to figure taxes owed instead.
Single filers and married filing separately
Tax rate
Taxable income bracket
Tax owed
1%
$0 to $10,756.
1% of taxable income.
2%
$10,757 to $25,499.
$107.56 plus 2% of the amount over $10,756.
4%
$25,500 to $40,245.
$402.42 plus 4% of the amount over $25,499.
6%
$40,246 to $55,866.
$992.26 plus 6% of the amount over $40,245.
8%
$55,867 to $70,606.
$1,929.52 plus 8% of the amount over $55,866.
9.3%
$70,607 to $360,659.
$3,108.72 plus 9.3% of the amount over $70,606.
10.3%
$360,660 to $432,787.
$30,083.65 plus 10.30% of the amount over $360,659.
11.3%
$432,788 to $721,314.
$37,512.83 plus 11.3% of the amount over $432,787.
12.3%
$721,315 or more.
$70,116.38 plus 12.3% of the amount over $721,314.
Source: California Franchise Tax Board.
Married filing jointly and surviving spouses
Tax rate
Taxable income bracket
Tax owed
1%
$0 to $21,512.
1% of taxable income.
2%
$21,513 to $50,998.
$215.12 plus 2% of the amount over $21,512.
4%
$50,999 to $80,490.
$804.84 plus 4% of the amount over $50,998.
6%
$80,491 to $111,732.
$1,984.52 plus 6% of the amount over $80,490.
8%
$111,733 to $141,212.
$3,859.04 plus 8% of the amount over $111,732.
9.3%
$141,213 to $721,318.
$6,217.44 plus 9.3% of the amount over $141,212.
10.3%
$721,319 to $865,574.
$60,167.30 plus 10.3% of the amount over $721,318.
11.3%
$865,575 to $1,442,628.
$75,025.67 plus 11.3% of the amount over $865,574.
12.3%
$1,442,629 or more.
$140,232.77 plus 12.3% of the amount over $1,442,628.
Source: California Franchise Tax Board.
Heads of household
Tax rate
Taxable income bracket
Tax owed
1%
$0 to $21,527.
1% of taxable income.
2%
$21,528 to $51,000.
$215.27 plus 2% of the amount over $21,527.
4%
$51,001 to $65,744.
$804.73 plus 4% of the amount over $51,000.
6%
$65,745 to $81,364.
$1,394.49 plus 6% of the amount over $65,744.
8%
$81,365 to $96,107.
$2,331.69 plus 8% of the amount over $81,364.
9.3%
$96,108 to $490,493.
$3,511.13 plus 9.3% of the amount over $96,107.
10.3%
$490,494 to $588,593.
$40,189.03 plus 10.3% of the amount over $490,493.
11.3%
$588,593 to $980,987.
$50,293.33 plus 11.3% of the amount over $588,593.
12.3%
$980,988 or more.
$94,633.85 plus 12.3% of the amount over $980,987.
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:
Resident status rules
For tax purposes, you’re a resident of California if your presence in California wasn’t temporary or transitory. 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 an 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. The California Franchise Tax Board's website has the rules on how California determines residency status
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 may still 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
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.
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
Popular California state tax credits
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 $30,950 in 2023 may be eligible for a tax credit of up to $3,529
. 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 2023 tax year are generally eligible for the YCTC. The maximum credit for 2023 is $1,117. The credit begins to phase out for those with an earned income of $25,775 and above and is not available for anyone making above $30,931
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
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 adoptions and agency fees. The child must have been adopted from California
If your income fell below a certain threshold in 2023, 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 $50,746 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 $101,492 can qualify for double, at a total of $120
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.
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.
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
California Franchise Tax Board. Payment plans. Accessed Apr 5, 2023.
