California Tax Table for 540 Tax Return

Tax Table for 540 Tax Return 
2023 California Tax Table
2023 California Tax Table
To Find Your Tax:
• Read down the column labeled “If Your Taxable Income Is . . .” to find the range that includes your taxable income from Form 540, line 19 or Form 540NR, line 19.
• Read across the columns labeled “The Tax For Filing Status” until you find the tax that applies for your taxable income and filing status.
Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household)
If Your Taxable
Income Is ...
At
But Not
Over
Least
$1
$50
51
150
151
250
251
350
351
450
451
550
551
650
651
750
751
850
851
950
951
1,050
1,051
1,150
1,151
1,250
1,251
1,350
1,351
1,450
1,451
1,550
1,551
1,650
1,651
1,750
1,751
1,850
1,851
1,950
1,951
2,050
2,051
2,150
2,151
2,250
2,251
2,350
2,351
2,450
2,451
2,550
2,551
2,650
2,651
2,750
2,751
2,850
2,851
2,950
2,951
3,050
3,051
3,150
3,151
3,250
3,251
3,350
3,351
3,450
3,451
3,550
3,551
3,650
3,651
3,750
3,751
3,850
3,851
3,950
3,951
4,050
4,051
4,150
4,151
4,250
4,251
4,350
4,351
4,450
4,451
4,550
4,551
4,650
4,651
4,750
4,751
4,850
4,851
4,950
4,951
5,050
5,051
5,150
5,250
5,151
5,251
5,350
5,351
5,450
5,451
5,550
5,551
5,650
5,651
5,750
5,751
5,850
5,851
5,950
5,951
6,050
6,051
6,150
6,151
6,250
6,251
6,350
6,351
6,450

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64

2 Or 5
Is
$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64

4
Is
$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64

At
But Not
Over
Least
6,451
6,550
6,551
6,650
6,651
6,750
6,751
6,850
6,851
6,950
6,951
7,050
7,051
7,150
7,151
7,250
7,251
7,350
7,351
7,450
7,451
7,550
7,551
7,650
7,651
7,750
7,751
7,850
7,851
7,950
7,951
8,050
8,051
8,150
8,151
8,250
8,251
8,350
8,351
8,450
8,451
8,550
8,551
8,650
8,651
8,750
8,751
8,850
8,851
8,950
8,951
9,050
9,051
9,150
9,151
9,250
9,251
9,350
9,351
9,450
9,451
9,550
9,551
9,650
9,651
9,750
9,751
9,850
9,851
9,950
9,951
10,050
10,051
10,150
10,151
10,250
10,251
10,350
10,351
10,450
10,451
10,550
10,551
10,650
10,651
10,750
10,751
10,850
10,851
10,950
10,951
11,050
11,051
11,150
11,151
11,250
11,251
11,350
11,351
11,450
11,451
11,550
11,551
11,650
11,651
11,750
11,751
11,850
11,851
11,950
11,951 12,050
12,051
12,150
12,151 12,250
12,251 12,350
12,351 12,450
12,451 12,550
12,551 12,650
12,651 12,750
12,751 12,850
12,851 12,950

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
106
108
110
112
114
116
118
120
122
124
126
128
130
132
134
136
138
140
142
144
146
148
150
152
154

2 Or 5
Is
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129

4
Is
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129

At
But Not
Over
Least
12,951 13,050
13,051
13,150
13,151 13,250
13,251 13,350
13,351 13,450
13,451 13,550
13,551 13,650
13,651 13,750
13,751 13,850
13,851 13,950
13,951 14,050
14,051
14,150
14,151 14,250
14,251 14,350
14,351 14,450
14,451 14,550
14,551 14,650
14,651 14,750
14,751 14,850
14,851 14,950
14,951 15,050
15,051
15,150
15,151 15,250
15,251 15,350
15,351 15,450
15,451 15,550
15,551 15,650
15,651 15,750
15,751 15,850
15,851 15,950
15,951 16,050
16,051
16,150
16,151 16,250
16,251 16,350
16,351 16,450
16,451 16,550
16,551 16,650
16,651 16,750
16,751 16,850
16,851 16,950
16,951
17,050
17,051
17,150
17,151
17,250
17,251
17,350
17,351
17,450
17,451
17,550
17,551
17,650
17,651
17,750
17,751
17,850
17,851
17,950
17,951 18,050
18,051
18,150
18,151 18,250
18,251 18,350
18,351 18,450
18,451 18,550
18,551 18,650
18,651 18,750
18,751 18,850
18,851 18,950
18,951 19,050
19,051
19,150
19,151 19,250
19,251 19,350
19,351 19,450

The Tax For
Filing Status
1 Or 3
Is

2 Or 5
Is

4
Is

156
130
130
158
131
131
160
132
132
162
133
133
164
134
134
166
135
135
168
136
136
170
137
137
172
138
138
174
139
139
176
140
140
178
141
141
180
142
142
182
143
143
184
144
144
186
145
145
188
146
146
190
147
147
192
148
148
194
149
149
196
150
150
198
151
151
152
200
152
202
153
153
204
154
154
206
155
155
208
156
156
210
157
157
212
158
158
214
159
159
216
160
160
218
161
161
220
162
162
222
163
163
224
164
164
226
165
165
228
166
166
230
167
167
232
168
168
234
169
169
236
170
170
238
171
171
240
172
172
242
173
173
244
174
174
246
175
175
248
176
176
250
177
177
252
178
178
179
179
254
256
180
180
258
181
181
260
182
182
183
183
262
264
184
184
266
185
185
268
186
186
270
187
187
272
188
188
274
189
189
276
190
190
278
191
191
280
192
192
282
193
193
284
194
194
C o n t i n u e d on
o n nnext
e x t page.
page.
Continued

Personal Income Tax Booklet 2023

2023 California Tax Table – Continued
Filing status:  1 or 3 (Single; Married/RDP Filing Separately)  2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP)  4 (Head of Household)
If Your Taxable
Income Is ...
At
But Not
Over
Least
19,451 19,550
19,551 19,650
19,651 19,750
19,751 19,850
19,851 19,950
19,951 20,050
20,051 20,150
20,151 20,250
20,251 20,350
20,351 20,450
20,451 20,550
20,551 20,650
20,651 20,750
20,751 20,850
20,851 20,950
20,951 21,050
21,051 21,150
21,151 21,250
21,251 21,350
21,351 21,450
21,451 21,550
21,551 21,650
21,651 21,750
21,751 21,850
21,851 21,950
21,951 22,050
22,051 22,150
22,151 22,250
22,251 22,350
22,351 22,450
22,451 22,550
22,551 22,650
22,651 22,750
22,751 22,850
22,851 22,950
22,951 23,050
23,051 23,150
23,151 23,250
23,251 23,350
23,351 23,450
23,451 23,550
23,551 23,650
23,651 23,750
23,751 23,850
23,851 23,950
23,951 24,050
24,051 24,150
24,151 24,250
24,251 24,350
24,351 24,450
24,451 24,550
24,551 24,650
24,651 24,750
24,751 24,850
24,851 24,950
24,951 25,050
25,051 25,150
25,151 25,250
25,251 25,350
25,351 25,450
25,451 25,550
25,551 25,650
25,651 25,750
25,751 25,850
25,851 25,950
25,951 26,050
26,051 26,150
26,151 26,250
26,251 26,350
26,351 26,450

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
286
288
290
292
294
296
298
300
302
304
306
308
310
312
314
316
318
320
322
324
326
328
330
332
334
336
338
340
342
344
346
348
350
352
354
356
358
360
362
364
366
368
370
372
374
376
378
380
382
384
386
388
390
394
398
402
406
410
414
418
422
426
430
434
438
442
446
450
454
458

2 Or 5
Is
195
196
197
198
199
200
201
202
203
204
205
206
207
208
210
212
214
216
218
220
222
224
226
228
230
232
234
236
238
240
242
244
246
248
250
252
254
256
258
260
262
264
266
268
270
272
274
276
278
280
282
284
286
288
290
292
294
296
298
300
302
304
306
308
310
312
314
316
318
320

Personal Income Tax Booklet 2023

4
Is
195
196
197
198
199
200
201
202
203
204
205
206
207
208
210
212
214
216
218
220
222
224
226
228
230
232
234
236
238
240
242
244
246
248
250
252
254
256
258
260
262
264
266
268
270
272
274
276
278
280
282
284
286
288
290
292
294
296
298
300
302
304
306
308
310
312
314
316
318
320

At
But Not
Over
Least
26,451 26,550
26,551 26,650
26,651 26,750
26,751 26,850
26,851 26,950
26,951
27,050
27,051
27,150
27,151
27,250
27,251
27,350
27,351
27,450
27,451
27,550
27,551
27,650
27,651
27,750
27,751
27,850
27,851
27,950
27,951 28,050
28,051 28,150
28,151 28,250
28,251 28,350
28,351 28,450
28,451 28,550
28,551 28,650
28,651 28,750
28,751 28,850
28,851 28,950
28,951 29,050
29,051 29,150
29,151 29,250
29,251 29,350
29,351 29,450
29,451 29,550
29,551 29,650
29,651 29,750
29,751 29,850
29,851 29,950
29,951 30,050
30,051 30,150
30,151 30,250
30,251 30,350
30,351 30,450
30,451 30,550
30,551 30,650
30,651 30,750
30,751 30,850
30,851 30,950
30,951 31,050
31,051 31,150
31,151 31,250
31,251 31,350
31,351 31,450
31,451 31,550
31,551 31,650
31,651 31,750
31,751 31,850
31,851 31,950
31,951 32,050
32,051 32,150
32,151 32,250
32,251 32,350
32,351 32,450
32,451 32,550
32,551 32,650
32,651 32,750
32,751 32,850
32,851 32,950
32,951 33,050
33,051 33,150
33,151 33,250
33,251 33,350
33,351 33,450

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
462
466
470
474
478
482
486
490
494
498
502
506
510
514
518
522
526
530
534
538
542
546
550
554
558
562
566
570
574
578
582
586
590
594
598
602
606
610
614
618
622
626
630
634
638
642
646
650
654
658
662
666
670
674
678
682
686
690
694
698
702
706
710
714
718
722
726
730
734
738

2 Or 5
Is
322
324
326
328
330
332
334
336
338
340
342
344
346
348
350
352
354
356
358
360
362
364
366
368
370
372
374
376
378
380
382
384
386
388
390
392
394
396
398
400
402
404
406
408
410
412
414
416
418
420
422
424
426
428
430
432
434
436
438
440
442
444
446
448
450
452
454
456
458
460

4
Is
322
324
326
328
330
332
334
336
338
340
342
344
346
348
350
352
354
356
358
360
362
364
366
368
370
372
374
376
378
380
382
384
386
388
390
392
394
396
398
400
402
404
406
408
410
412
414
416
418
420
422
424
426
428
430
432
434
436
438
440
442
444
446
448
450
452
454
456
458
460

At
But Not
Over
Least
33,451 33,550
33,551 33,650
33,651 33,750
33,751 33,850
33,851 33,950
33,951 34,050
34,051 34,150
34,151 34,250
34,251 34,350
34,351 34,450
34,451 34,550
34,551 34,650
34,651 34,750
34,751 34,850
34,851 34,950
34,951 35,050
35,051 35,150
35,151 35,250
35,251 35,350
35,351 35,450
35,451 35,550
35,551 35,650
35,651 35,750
35,751 35,850
35,851 35,950
35,951 36,050
36,051 36,150
36,151 36,250
36,251 36,350
36,351 36,450
36,451 36,550
36,551 36,650
36,651 36,750
36,751 36,850
36,851 36,950
36,951
37,050
37,051
37,150
37,151
37,250
37,251
37,350
37,351
37,450
37,451
37,550
37,551
37,650
37,651
37,750
37,751
37,850
37,851
37,950
37,951 38,050
38,051 38,150
38,151 38,250
38,251 38,350
38,351 38,450
38,451 38,550
38,551 38,650
38,651 38,750
38,751 38,850
38,851 38,950
38,951 39,050
39,051 39,150
39,151 39,250
39,251 39,350
39,351 39,450
39,451 39,550
39,551 39,650
39,651 39,750
39,751 39,850
39,851 39,950
39,951 40,050
40,051 40,150
40,151 40,250
40,251 40,350
40,351 40,450

The Tax For
Filing Status
1 Or 3
Is

2 Or 5
Is

4
Is

742
462
462
746
464
464
750
466
466
754
468
468
758
470
470
762
472
472
766
474
474
770
476
476
774
478
478
778
480
480
782
482
482
786
484
484
790
486
486
794
488
488
798
490
490
802
492
492
806
494
494
810
496
496
814
498
498
818
500
500
822
502
502
826
504
504
506
830
506
834
508
508
838
510
510
842
512
512
846
514
514
850
516
516
854
518
518
858
520
520
862
522
522
866
524
524
870
526
526
874
528
528
878
530
530
882
532
532
886
534
534
890
536
536
894
538
538
898
540
540
902
542
542
906
544
544
910
546
546
914
548
548
918
550
550
922
552
552
926
554
554
930
556
556
934
558
558
560
560
938
942
562
562
946
564
564
950
566
566
568
568
954
958
570
570
963
572
572
969
574
574
975
576
576
981
578
578
987
580
580
993
582
582
999
584
584
1,005
586
586
1,011
588
588
1,017
590
590
1,023
592
592
1,029
594
594
1,035
596
596
1,041
598
598
1,047
600
600
C o n t i n u e d on
o n nnext
e x t page.
page.
Continued

2023 California Tax Table – Continued
Filing status:  1 or 3 (Single; Married/RDP Filing Separately)  2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP)  4 (Head of Household)
If Your Taxable
Income Is ...
At
But Not
Over
Least
40,451 40,550
40,551 40,650
40,651 40,750
40,751 40,850
40,851 40,950
40,951 41,050
41,051 41,150
41,151 41,250
41,251 41,350
41,351 41,450
41,451 41,550
41,551 41,650
41,651 41,750
41,751 41,850
41,851 41,950
41,951 42,050
42,051 42,150
42,151 42,250
42,251 42,350
42,351 42,450
42,451 42,550
42,551 42,650
42,651 42,750
42,751 42,850
42,851 42,950
42,951 43,050
43,051 43,150
43,151 43,250
43,251 43,350
43,351 43,450
43,451 43,550
43,551 43,650
43,651 43,750
43,751 43,850
43,851 43,950
43,951 44,050
44,051 44,150
44,151 44,250
44,251 44,350
44,351 44,450
44,451 44,550
44,551 44,650
44,651 44,750
44,751 44,850
44,851 44,950
44,951 45,050
45,051 45,150
45,151 45,250
45,251 45,350
45,351 45,450
45,451 45,550
45,551 45,650
45,651 45,750
45,751 45,850
45,851 45,950
45,951 46,050
46,051 46,150
46,151 46,250
46,251 46,350
46,351 46,450
46,451 46,550
46,551 46,650
46,651 46,750
46,751 46,850
46,851 46,950
46,951
47,050
47,051
47,150
47,151
47,250
47,251
47,350
47,351
47,450

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
1,053
1,059
1,065
1,071
1,077
1,083
1,089
1,095
1,101
1,107
1,113
1,119
1,125
1,131
1,137
1,143
1,149
1,155
1,161
1,167
1,173
1,179
1,185
1,191
1,197
1,203
1,209
1,215
1,221
1,227
1,233
1,239
1,245
1,251
1,257
1,263
1,269
1,275
1,281
1,287
1,293
1,299
1,305
1,311
1,317
1,323
1,329
1,335
1,341
1,347
1,353
1,359
1,365
1,371
1,377
1,383
1,389
1,395
1,401
1,407
1,413
1,419
1,425
1,431
1,437
1,443
1,449
1,455
1,461
1,467

2 Or 5
Is
602
604
606
608
610
612
614
616
618
620
622
624
626
628
630
632
634
636
638
640
642
644
646
648
650
652
654
656
658
660
662
664
666
668
670
672
674
676
678
680
682
684
686
688
690
692
694
696
698
700
702
704
706
708
710
712
714
716
718
720
722
724
726
728
730
732
734
736
738
740

4
Is
602
604
606
608
610
612
614
616
618
620
622
624
626
628
630
632
634
636
638
640
642
644
646
648
650
652
654
656
658
660
662
664
666
668
670
672
674
676
678
680
682
684
686
688
690
692
694
696
698
700
702
704
706
708
710
712
714
716
718
720
722
724
726
728
730
732
734
736
738
740

At
But Not
Over
Least
47,451
47,550
47,551
47,650
47,651
47,750
47,751
47,850
47,851
47,950
47,951 48,050
48,051 48,150
48,151 48,250
48,251 48,350
48,351 48,450
48,451 48,550
48,551 48,650
48,651 48,750
48,751 48,850
48,851 48,950
48,951 49,050
49,051 49,150
49,151 49,250
49,251 49,350
49,351 49,450
49,451 49,550
49,551 49,650
49,651 49,750
49,751 49,850
49,851 49,950
49,951 50,050
50,051 50,150
50,151 50,250
50,251 50,350
50,351 50,450
50,451 50,550
50,551 50,650
50,651 50,750
50,751 50,850
50,851 50,950
50,951 51,050
51,051 51,150
51,151 51,250
51,251 51,350
51,351 51,450
51,451 51,550
51,551 51,650
51,651 51,750
51,751 51,850
51,851 51,950
51,951 52,050
52,051 52,150
52,151 52,250
52,251 52,350
52,351 52,450
52,451 52,550
52,551 52,650
52,651 52,750
52,751 52,850
52,851 52,950
52,951 53,050
53,051 53,150
53,151 53,250
53,251 53,350
53,351 53,450
53,451 53,550
53,551 53,650
53,651 53,750
53,751 53,850
53,851 53,950
53,951 54,050
54,051 54,150
54,151 54,250
54,251 54,350
54,351 54,450

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
1,473
1,479
1,485
1,491
1,497
1,503
1,509
1,515
1,521
1,527
1,533
1,539
1,545
1,551
1,557
1,563
1,569
1,575
1,581
1,587
1,593
1,599
1,605
1,611
1,617
1,623
1,629
1,635
1,641
1,647
1,653
1,659
1,665
1,671
1,677
1,683
1,689
1,695
1,701
1,707
1,713
1,719
1,725
1,731
1,737
1,743
1,749
1,755
1,761
1,767
1,773
1,779
1,785
1,791
1,797
1,803
1,809
1,815
1,821
1,827
1,833
1,839
1,845
1,851
1,857
1,863
1,869
1,877
1,885
1,893

2 Or 5
Is
742
744
746
748
750
752
754
756
758
760
762
764
766
768
770
772
774
776
778
780
784
788
792
796
800
804
808
812
816
820
824
828
832
836
840
844
848
852
856
860
864
868
872
876
880
884
888
892
896
900
904
908
912
916
920
924
928
932
936
940
944
948
952
956
960
964
968
972
976
980

4
Is
742
744
746
748
750
752
754
756
758
760
762
764
766
768
770
772
774
776
778
780
784
788
792
796
800
804
808
812
816
820
824
828
832
836
840
844
848
852
856
860
864
868
872
876
880
884
888
892
896
900
904
908
912
916
920
924
928
932
936
940
944
948
952
956
960
964
968
972
976
980

At
But Not
Over
Least
54,451 54,550
54,551 54,650
54,651 54,750
54,751 54,850
54,851 54,950
54,951 55,050
55,051 55,150
55,151 55,250
55,251 55,350
55,351 55,450
55,451 55,550
55,551 55,650
55,651 55,750
55,751 55,850
55,851 55,950
55,951 56,050
56,051 56,150
56,151 56,250
56,251 56,350
56,351 56,450
56,451 56,550
56,551 56,650
56,651 56,750
56,751 56,850
56,851 56,950
56,951
57,050
57,051
57,150
57,151
57,250
57,251
57,350
57,351
57,450
57,451
57,550
57,551
57,650
57,651
57,750
57,751
57,850
57,851
57,950
57,951 58,050
58,051 58,150
58,151 58,250
58,251 58,350
58,351 58,450
58,451 58,550
58,551 58,650
58,651 58,750
58,751 58,850
58,851 58,950
58,951 59,050
59,051 59,150
59,151 59,250
59,251 59,350
59,351 59,450
59,451 59,550
59,551 59,650
59,651 59,750
59,751 59,850
59,851 59,950
59,951 60,050
60,051 60,150
60,151 60,250
60,251 60,350
60,351 60,450
60,451 60,550
60,551 60,650
60,651 60,750
60,751 60,850
60,851 60,950
60,951 61,050
61,051 61,150
61,151 61,250
61,251 61,350
61,351 61,450

The Tax For
Filing Status
1 Or 3
Is

2 Or 5
Is

4
Is

1,901
984
984
1,909
988
988
1,917
992
992
1,925
996
996
1,933
1,000
1,000
1,941
1,004
1,004
1,949
1,008
1,008
1,957
1,012
1,012
1,965
1,016
1,016
1,973
1,020
1,020
1,981
1,024
1,024
1,989
1,028
1,028
1,997
1,032
1,032
2,005
1,036
1,036
2,013
1,040
1,040
2,021
1,044
1,044
2,029
1,048
1,048
2,037
1,052
1,052
2,045
1,056
1,056
2,053
1,060
1,060
2,061
1,064
1,064
2,069
1,068
1,068
1,072
2,077
1,072
2,085
1,076
1,076
2,093
1,080
1,080
1,084
1,084
2,101
2,109
1,088
1,088
2,117
1,092
1,092
2,125
1,096
1,096
2,133
1,100
1,100
2,141
1,104
1,104
2,149
1,108
1,108
2,157
1,112
1,112
2,165
1,116
1,116
2,173
1,120
1,120
2,181
1,124
1,124
2,189
1,128
1,128
2,197
1,132
1,132
2,205
1,136
1,136
2,213
1,140
1,140
2,221
1,144
1,144
2,229
1,148
1,148
2,237
1,152
1,152
2,245
1,156
1,156
2,253
1,160
1,160
2,261
1,164
1,164
2,269
1,168
1,168
2,277
1,172
1,172
2,285
1,176
1,176
1,180
1,180
2,293
2,301
1,184
1,184
2,309
1,188
1,188
2,317
1,192
1,192
1,196
1,196
2,325
2,333
1,200
1,200
2,341
1,204
1,204
2,349
1,208
1,208
2,357
1,212
1,212
2,365
1,216
1,216
2,373
1,220
1,220
2,381
1,224
1,224
2,389
1,228
1,228
2,397
1,232
1,232
2,405
1,236
1,236
2,413
1,240
1,240
2,421
1,244
1,244
2,429
1,248
1,248
2,437
1,252
1,252
2,445
1,256
1,256
2,453
1,260
1,260
C o n t i n u e d on
o n nnext
e x t page.
page.
Continued

Personal Income Tax Booklet 2023

2023 California Tax Table – Continued
Filing status:  1 or 3 (Single; Married/RDP Filing Separately)  2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP)  4 (Head of Household)
If Your Taxable
Income Is ...
At
But Not
Over
Least
61,451 61,550
61,551 61,650
61,651 61,750
61,751 61,850
61,851 61,950
61,951 62,050
62,051 62,150
62,151 62,250
62,251 62,350
62,351 62,450
62,451 62,550
62,551 62,650
62,651 62,750
62,751 62,850
62,851 62,950
62,951 63,050
63,051 63,150
63,151 63,250
63,251 63,350
63,351 63,450
63,451 63,550
63,551 63,650
63,651 63,750
63,751 63,850
63,851 63,950
63,951 64,050
64,051 64,150
64,151 64,250
64,251 64,350
64,351 64,450
64,451 64,550
64,551 64,650
64,651 64,750
64,751 64,850
64,851 64,950
64,951 65,050
65,051 65,150
65,151 65,250
65,251 65,350
65,351 65,450
65,451 65,550
65,551 65,650
65,651 65,750
65,751 65,850
65,851 65,950
65,951 66,050
66,051 66,150
66,151 66,250
66,251 66,350
66,351 66,450
66,451 66,550
66,551 66,650
66,651 66,750
66,751 66,850
66,851 66,950
66,951
67,050
67,051
67,150
67,151
67,250
67,251
67,350
67,351
67,450
67,451
67,550
67,551
67,650
67,651
67,750
67,751
67,850
67,851
67,950
67,951 68,050
68,051 68,150
68,151 68,250
68,251 68,350
68,351 68,450

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
2,461
2,469
2,477
2,485
2,493
2,501
2,509
2,517
2,525
2,533
2,541
2,549
2,557
2,565
2,573
2,581
2,589
2,597
2,605
2,613
2,621
2,629
2,637
2,645
2,653
2,661
2,669
2,677
2,685
2,693
2,701
2,709
2,717
2,725
2,733
2,741
2,749
2,757
2,765
2,773
2,781
2,789
2,797
2,805
2,813
2,821
2,829
2,837
2,845
2,853
2,861
2,869
2,877
2,885
2,893
2,901
2,909
2,917
2,925
2,933
2,941
2,949
2,957
2,965
2,973
2,981
2,989
2,997
3,005
3,014

2 Or 5
Is
1,264
1,268
1,272
1,276
1,280
1,284
1,288
1,292
1,296
1,300
1,304
1,308
1,312
1,316
1,320
1,324
1,328
1,332
1,336
1,340
1,344
1,348
1,352
1,356
1,360
1,364
1,368
1,372
1,376
1,380
1,384
1,388
1,392
1,396
1,400
1,404
1,408
1,412
1,416
1,420
1,424
1,428
1,432
1,436
1,440
1,444
1,448
1,452
1,456
1,460
1,464
1,468
1,472
1,476
1,480
1,484
1,488
1,492
1,496
1,500
1,504
1,508
1,512
1,516
1,520
1,524
1,528
1,532
1,536
1,540

Personal Income Tax Booklet 2023

4
Is
1,264
1,268
1,272
1,276
1,280
1,284
1,288
1,292
1,296
1,300
1,304
1,308
1,312
1,316
1,320
1,324
1,328
1,332
1,336
1,340
1,344
1,348
1,353
1,359
1,365
1,371
1,377
1,383
1,389
1,395
1,401
1,407
1,413
1,419
1,425
1,431
1,437
1,443
1,449
1,455
1,461
1,467
1,473
1,479
1,485
1,491
1,497
1,503
1,509
1,515
1,521
1,527
1,533
1,539
1,545
1,551
1,557
1,563
1,569
1,575
1,581
1,587
1,593
1,599
1,605
1,611
1,617
1,623
1,629
1,635

At
But Not
Over
Least
68,451 68,550
68,551 68,650
68,651 68,750
68,751 68,850
68,851 68,950
68,951 69,050
69,051 69,150
69,151 69,250
69,251 69,350
69,351 69,450
69,451 69,550
69,551 69,650
69,651 69,750
69,751 69,850
69,851 69,950
69,951 70,050
70,051 70,150
70,151 70,250
70,251 70,350
70,351 70,450
70,451 70,550
70,551 70,650
70,651 70,750
70,751 70,850
70,851 70,950
70,951 71,050
71,051 71,150
71,151 71,250
71,251 71,350
71,351 71,450
71,451 71,550
71,551 71,650
71,651 71,750
71,751 71,850
71,851 71,950
71,951 72,050
72,051 72,150
72,151 72,250
72,251 72,350
72,351 72,450
72,451 72,550
72,551 72,650
72,651 72,750
72,751 72,850
72,851 72,950
72,951 73,050
73,051 73,150
73,151 73,250
73,251 73,350
73,351 73,450
73,451 73,550
73,551 73,650
73,651 73,750
73,751 73,850
73,851 73,950
73,951
74,050
74,051
74,150
74,151
74,250
74,251
74,350
74,351
74,450
74,451
74,550
74,551
74,650
74,651
74,750
74,751
74,850
74,851
74,950
74,951 75,050
75,051 75,150
75,151 75,250
75,251 75,350
75,351 75,450

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
3,023
3,033
3,042
3,051
3,061
3,070
3,079
3,088
3,098
3,107
3,116
3,126
3,135
3,144
3,154
3,163
3,172
3,181
3,191
3,200
3,209
3,219
3,228
3,237
3,247
3,256
3,265
3,274
3,284
3,293
3,302
3,312
3,321
3,330
3,340
3,349
3,358
3,367
3,377
3,386
3,395
3,405
3,414
3,423
3,433
3,442
3,451
3,460
3,470
3,479
3,488
3,498
3,507
3,516
3,526
3,535
3,544
3,553
3,563
3,572
3,581
3,591
3,600
3,609
3,619
3,628
3,637
3,646
3,656
3,665

2 Or 5
Is
1,544
1,548
1,552
1,556
1,560
1,564
1,568
1,572
1,576
1,580
1,584
1,588
1,592
1,596
1,600
1,604
1,608
1,612
1,616
1,620
1,624
1,628
1,632
1,636
1,640
1,644
1,648
1,652
1,656
1,660
1,664
1,668
1,672
1,676
1,680
1,684
1,688
1,692
1,696
1,700
1,704
1,708
1,712
1,716
1,720
1,724
1,728
1,732
1,736
1,740
1,744
1,748
1,752
1,756
1,760
1,764
1,768
1,772
1,776
1,780
1,784
1,788
1,792
1,796
1,800
1,804
1,808
1,812
1,816
1,820

4
Is
1,641
1,647
1,653
1,659
1,665
1,671
1,677
1,683
1,689
1,695
1,701
1,707
1,713
1,719
1,725
1,731
1,737
1,743
1,749
1,755
1,761
1,767
1,773
1,779
1,785
1,791
1,797
1,803
1,809
1,815
1,821
1,827
1,833
1,839
1,845
1,851
1,857
1,863
1,869
1,875
1,881
1,887
1,893
1,899
1,905
1,911
1,917
1,923
1,929
1,935
1,941
1,947
1,953
1,959
1,965
1,971
1,977
1,983
1,989
1,995
2,001
2,007
2,013
2,019
2,025
2,031
2,037
2,043
2,049
2,055

At
But Not
Over
Least
75,451 75,550
75,551 75,650
75,651 75,750
75,751 75,850
75,851 75,950
75,951 76,050
76,051
76,150
76,151 76,250
76,251 76,350
76,351 76,450
76,451 76,550
76,551 76,650
76,651 76,750
76,751 76,850
76,851 76,950
76,951
77,050
77,051
77,150
77,151
77,250
77,251
77,350
77,351
77,450
77,451
77,550
77,551
77,650
77,651
77,750
77,751
77,850
77,851
77,950
77,951 78,050
78,051 78,150
78,151 78,250
78,251 78,350
78,351 78,450
78,451 78,550
78,551 78,650
78,651 78,750
78,751 78,850
78,851 78,950
78,951 79,050
79,051 79,150
79,151 79,250
79,251 79,350
79,351 79,450
79,451 79,550
79,551 79,650
79,651 79,750
79,751 79,850
79,851 79,950
79,951 80,050
80,051 80,150
80,151 80,250
80,251 80,350
80,351 80,450
80,451 80,550
80,551 80,650
80,651 80,750
80,751 80,850
80,851 80,950
80,951 81,050
81,051 81,150
81,151 81,250
81,251 81,350
81,351 81,450
81,451 81,550
81,551 81,650
81,651 81,750
81,751 81,850
81,851 81,950
81,951 82,050
82,051 82,150
82,151 82,250
82,251 82,350
82,351 82,450

The Tax For
Filing Status
1 Or 3
Is

2 Or 5
Is

4
Is

3,674
1,824
2,061
3,684
1,828
2,067
3,693
1,832
2,073
3,702
1,836
2,079
3,712
1,840
2,085
3,721
1,844
2,091
3,730
1,848
2,097
3,739
1,852
2,103
3,749
1,856
2,109
3,758
1,860
2,115
3,767
1,864
2,121
3,777
1,868
2,127
3,786
1,872
2,133
3,795
1,876
2,139
3,805
1,880
2,145
3,814
1,884
2,151
3,823
1,888
2,157
3,832
1,892
2,163
3,842
1,896
2,169
3,851
1,900
2,175
3,860
1,904
2,181
3,870
1,908
2,187
2,193
3,879
1,912
3,888
1,916
2,199
3,898
1,920
2,205
3,907
1,926
2,211
3,916
1,932
2,217
3,925
1,938
2,223
3,935
1,944
2,229
3,944
1,950
2,235
3,953
1,956
2,241
3,963
1,962
2,247
3,972
1,968
2,253
3,981
1,974
2,260
3,991
1,980
2,268
4,000
1,986
2,276
4,009
1,992
2,284
4,018
1,998
2,292
4,028
2,004
2,300
4,037
2,010
2,308
4,046
2,016
2,316
4,056
2,022
2,324
4,065
2,028
2,332
4,074
2,034
2,340
4,084
2,040
2,348
4,093
2,046
2,356
4,102
2,052
2,364
4,111
2,058
2,372
4,121
2,064
2,380
2,070
2,388
4,130
4,139
2,076
2,396
4,149
2,082
2,404
4,158
2,088
2,412
2,094
2,420
4,167
4,177
2,100
2,428
4,186
2,106
2,436
4,195
2,112
2,444
4,204
2,118
2,452
4,214
2,124
2,460
4,223
2,130
2,468
4,232
2,136
2,476
4,242
2,142
2,484
4,251
2,148
2,492
4,260
2,154
2,500
4,270
2,160
2,508
4,279
2,166
2,516
4,288
2,172
2,524
4,297
2,178
2,532
4,307
2,184
2,540
4,316
2,190
2,548
C o n t i n u e d on
o n nnext
e x t page.
page.
Continued

2023 California Tax Table – Continued
Filing status:  1 or 3 (Single; Married/RDP Filing Separately)  2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP)  4 (Head of Household)
If Your Taxable
Income Is ...
At
But Not
Over
Least
82,451 82,550
82,551 82,650
82,651 82,750
82,751 82,850
82,851 82,950
82,951 83,050
83,051 83,150
83,151 83,250
83,251 83,350
83,351 83,450
83,451 83,550
83,551 83,650
83,651 83,750
83,751 83,850
83,851 83,950
83,951 84,050
84,051 84,150
84,151 84,250
84,251 84,350
84,351 84,450
84,451 84,550
84,551 84,650
84,651 84,750
84,751 84,850
84,851 84,950
84,951 85,050
85,051 85,150
85,151 85,250
85,251 85,350
85,351 85,450
85,451 85,550
85,551 85,650
85,651 85,750
85,751 85,850
85,851 85,950
85,951 86,050
86,051 86,150
86,151 86,250
86,251 86,350
86,351 86,450
86,451 86,550
86,551 86,650
86,651 86,750
86,751 86,850
86,851 86,950
86,951
87,050
87,051
87,150
87,151
87,250
87,251
87,350
87,351
87,450
87,451
87,550
87,551
87,650
87,651
87,750
87,751
87,850
87,851
87,950
87,951 88,050
88,051 88,150
88,151 88,250
88,251 88,350
88,351 88,450
88,451 88,550
88,551 88,650
88,651 88,750
88,751 88,850
88,851 88,950

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
4,325
4,335
4,344
4,353
4,363
4,372
4,381
4,390
4,400
4,409
4,418
4,428
4,437
4,446
4,456
4,465
4,474
4,483
4,493
4,502
4,511
4,521
4,530
4,539
4,549
4,558
4,567
4,576
4,586
4,595
4,604
4,614
4,623
4,632
4,642
4,651
4,660
4,669
4,679
4,688
4,697
4,707
4,716
4,725
4,735
4,744
4,753
4,762
4,772
4,781
4,790
4,800
4,809
4,818
4,828
4,837
4,846
4,855
4,865
4,874
4,883
4,893
4,902
4,911
4,921

2 Or 5
Is
2,196
2,202
2,208
2,214
2,220
2,226
2,232
2,238
2,244
2,250
2,256
2,262
2,268
2,274
2,280
2,286
2,292
2,298
2,304
2,310
2,316
2,322
2,328
2,334
2,340
2,346
2,352
2,358
2,364
2,370
2,376
2,382
2,388
2,394
2,400
2,406
2,412
2,418
2,424
2,430
2,436
2,442
2,448
2,454
2,460
2,466
2,472
2,478
2,484
2,490
2,496
2,502
2,508
2,514
2,520
2,526
2,532
2,538
2,544
2,550
2,556
2,562
2,568
2,574
2,580

4
Is
2,556
2,564
2,572
2,580
2,588
2,596
2,604
2,612
2,620
2,628
2,636
2,644
2,652
2,660
2,668
2,676
2,684
2,692
2,700
2,708
2,716
2,724
2,732
2,740
2,748
2,756
2,764
2,772
2,780
2,788
2,796
2,804
2,812
2,820
2,828
2,836
2,844
2,852
2,860
2,868
2,876
2,884
2,892
2,900
2,908
2,916
2,924
2,932
2,940
2,948
2,956
2,964
2,972
2,980
2,988
2,996
3,004
3,012
3,020
3,028
3,036
3,044
3,052
3,060
3,068

At
But Not
Over
Least
88,951 89,050
89,051 89,150
89,151 89,250
89,251 89,350
89,351 89,450
89,451 89,550
89,551 89,650
89,651 89,750
89,751 89,850
89,851 89,950
89,951 90,050
90,051 90,150
90,151 90,250
90,251 90,350
90,351 90,450
90,451 90,550
90,551 90,650
90,651 90,750
90,751 90,850
90,851 90,950
90,951 91,050
91,051 91,150
91,151 91,250
91,251 91,350
91,351 91,450
91,451 91,550
91,551 91,650
91,651 91,750
91,751 91,850
91,851 91,950
91,951 92,050
92,051 92,150
92,151 92,250
92,251 92,350
92,351 92,450
92,451 92,550
92,551 92,650
92,651 92,750
92,751 92,850
92,851 92,950
92,951 93,050
93,051 93,150
93,151 93,250
93,251 93,350
93,351 93,450
93,451 93,550
93,551 93,650
93,651 93,750
93,751 93,850
93,851 93,950
93,951 94,050
94,051 94,150
94,151 94,250
94,251 94,350
94,351 94,450
94,451 94,550
94,551 94,650
94,651 94,750
94,751 94,850
94,851 94,950
94,951 95,050
95,051 95,150
95,151 95,250
95,251 95,350
95,351 95,450

If Your Taxable
Income Is ...

The Tax For
Filing Status
1 Or 3
Is
4,930
4,939
4,948
4,958
4,967
4,976
4,986
4,995
5,004
5,014
5,023
5,032
5,041
5,051
5,060
5,069
5,079
5,088
5,097
5,107
5,116
5,125
5,134
5,144
5,153
5,162
5,172
5,181
5,190
5,200
5,209
5,218
5,227
5,237
5,246
5,255
5,265
5,274
5,283
5,293
5,302
5,311
5,320
5,330
5,339
5,348
5,358
5,367
5,376
5,386
5,395
5,404
5,413
5,423
5,432
5,441
5,451
5,460
5,469
5,479
5,488
5,497
5,506
5,516
5,525

2 Or 5
Is
2,586
2,592
2,598
2,604
2,610
2,616
2,622
2,628
2,634
2,640
2,646
2,652
2,658
2,664
2,670
2,676
2,682
2,688
2,694
2,700
2,706
2,712
2,718
2,724
2,730
2,736
2,742
2,748
2,754
2,760
2,766
2,772
2,778
2,784
2,790
2,796
2,802
2,808
2,814
2,820
2,826
2,832
2,838
2,844
2,850
2,856
2,862
2,868
2,874
2,880
2,886
2,892
2,898
2,904
2,910
2,916
2,922
2,928
2,934
2,940
2,946
2,952
2,958
2,964
2,970

4
Is
3,076
3,084
3,092
3,100
3,108
3,116
3,124
3,132
3,140
3,148
3,156
3,164
3,172
3,180
3,188
3,196
3,204
3,212
3,220
3,228
3,236
3,244
3,252
3,260
3,268
3,276
3,284
3,292
3,300
3,308
3,316
3,324
3,332
3,340
3,348
3,356
3,364
3,372
3,380
3,388
3,396
3,405
3,414
3,423
3,433
3,442
3,451
3,461
3,470
3,479
3,489
3,498
3,507
3,516
3,526
3,535
3,544
3,554
3,563
3,572
3,582
3,591
3,600
3,609
3,619

At
But Not
Over
Least
95,451 95,550
95,551 95,650
95,651 95,750
95,751 95,850
95,851 95,950
95,951 96,050
96,051 96,150
96,151 96,250
96,251 96,350
96,351 96,450
96,451 96,550
96,551 96,650
96,651 96,750
96,751 96,850
96,851 96,950
96,951
97,050
97,051
97,150
97,151
97,250
97,251
97,350
97,351
97,450
97,451
97,550
97,551
97,650
97,651
97,750
97,751
97,850
97,851
97,950
97,951 98,050
98,051 98,150
98,151 98,250
98,251 98,350
98,351 98,450
98,451 98,550
98,551 98,650
98,651 98,750
98,751 98,850
98,851 98,950
98,951 99,050
99,051 99,150
99,151 99,250
99,251 99,350
99,351 99,450
99,451 99,550
99,551 99,650
99,651 99,750
99,751 99,850
99,851 99,950
99,951 100,000

The Tax For
Filing Status
1 Or 3
Is
5,534
5,544
5,553
5,562
5,572
5,581
5,590
5,599
5,609
5,618
5,627
5,637
5,646
5,655
5,665
5,674
5,683
5,692
5,702
5,711
5,720
5,730
5,739
5,748
5,758
5,767
5,776
5,785
5,795
5,804
5,813
5,823
5,832
5,841
5,851
5,860
5,869
5,878
5,888
5,897
5,906
5,916
5,925
5,934
5,944
5,951

2 Or 5
Is
2,976
2,982
2,988
2,994
3,000
3,006
3,012
3,018
3,024
3,030
3,036
3,042
3,048
3,054
3,060
3,066
3,072
3,078
3,084
3,090
3,096
3,102
3,108
3,114
3,120
3,126
3,132
3,138
3,144
3,150
3,156
3,162
3,168
3,174
3,180
3,186
3,192
3,198
3,204
3,210
3,216
3,222
3,228
3,234
3,240
3,245

4
Is
3,628
3,637
3,647
3,656
3,665
3,675
3,684
3,693
3,702
3,712
3,721
3,730
3,740
3,749
3,758
3,768
3,777
3,786
3,795
3,805
3,814
3,823
3,833
3,842
3,851
3,861
3,870
3,879
3,888
3,898
3,907
3,916
3,926
3,935
3,944
3,954
3,963
3,972
3,981
3,991
4,000
4,009
4,019
4,028
4,037
4,044

OVER $100,000 YOU MUST COMPUTE YOUR
TAX USING THE TAX RATE SCHEDULES.