California California Income Tax Rate Schedules

California Income Tax Rate Schedules
2023 California Tax Rate Schedules2023 California Tax Rate Schedules
To e-file and eliminate the math, go to ftb.ca.gov. To figure your tax online, go to ftb.ca.gov/tax-rates.

Use only if your taxable income on Form 540, line 19 is more than $100,000. If $100,000 or less, use the Tax Table.
If the amount on
Form 540, line 19 is
but not over –
over –

Schedule X –

	

$

Use if your filing status is
Single or Married/RDP Filing Separately

0
10,412
24,684
38,959
54,081
68,350
349,137
418,961
698,271

$ 10,412
24,684
38,959
54,081
68,350
349,137
418,961
698,271
AND OVER

If the amount on
Form 540, line 19 is
over –
but not over –

Schedule Y –

Use if your filing status is
Married/RDP Filing Jointly or Qualifying
Surviving Spouse/RDP

$

0
20,824
49,368
77,918
108,162
136,700
698,274
837,922
1,396,542

$ 20,824
49,368
77,918
108,162
136,700
698,274
837,922
1,396,542
AND OVER

If the amount on
Form 540, line 19 is
over –
but not over –

Schedule Z –

Use if your filing status is
Head of Household

$

0
20,839
49,371
63,644
78,765
93,037
474,824
569,790
949,649

$ 20,839
49,371
63,644
78,765
93,037
474,824
569,790
949,649
AND OVER

Enter on Form 540,
line 31

$

0.00
104.12
389.56
960.56
1,867.88
3,009.40
29,122.59
36,314.46
67,876.49

of the
amount over –

+
1.00%
+ 2.00%
+ 4.00%
+ 6.00%
+ 8.00%
+ 9.30%
+ 10.30%
+ 11.30%
+ 12.30%

$

Enter on Form 540,
line 31

$

0.00
208.24
779.12
1,921.12
3,735.76
6,018.80
58,245.18
72,628.92
135,752.98

of the
amount over –

+
1.00%
+ 2.00%
+ 4.00%
+ 6.00%
+ 8.00%
+ 9.30%
+ 10.30%
+ 11.30%
+ 12.30%

$

0
20,824
49,368
77,918
108,162
136,700
698,274
837,922
1,396,542

Enter on Form 540,
line 31

$

0.00
208.39
779.03
1,349.95
2,257.21
3,398.97
38,905.16
48,686.66
91,610.73

0
10,412
24,684
38,959
54,081
68,350
349,137
418,961
698,271

of the
amount over –

+
1.00%
+ 2.00%
+ 4.00%
+ 6.00%
+ 8.00%
+ 9.30%
+ 10.30%
+ 11.30%
+ 12.30%

$

0
20,839
49,371
63,644
78,765
93,037
474,824
569,790
949,649

How to Figure Tax Using the 2023 California Tax Rate Schedules
Example: Chris and Pat Smith are filing a joint tax return using Form 540. Their taxable income on Form 540, line 19 is $125,000.
Step 1:

Using Schedule Y, they find the taxable income range that includes their taxable income of $125,000.

Example

Your Income

Step 2:

They subtract the amount at the beginning of their range from
their taxable income.

$ 125,000
– 108,162
$ 16,838

$
–
$

Step 3:

They multiply the result from Step 2 by the percentage for
their range.

$ 16,838
x
.08
$ 1,347.04

$
x
$

Step 4:

They round the amount from Step 3 to two decimals (if
necessary) and add it to the tax amount for their income
range. After rounding the result, they will enter $5,083 on
Form 540, line 31.

$3,735.76
+ 1,347.04
$5,082.80

$
+
$

Personal Income Tax Booklet  2023  Page 75

Extracted from PDF file 2023-california-tax-rate-schedules.pdf, last modified November 2023

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More about the California Tax Rate Schedules Individual Income Tax TY 2023

This one-page form lists the applicable California tax brackets and rates for each filing status, which can be used for calculating your owed California income tax. If your California taxable income is under $100k, use the Tax Tables instead. California's tax schedules change yearly.

The following tax rate schedules are included: Schedule X for Single or Married/RDP Filing Separately, Schedule Y for Married/RDP Filing Jointly or Qualifying Widow(er), or Schedule Z for Use if your filing status is Head of Household.

We last updated the California Income Tax Rate Schedules in February 2024, so this is the latest version of Tax Rate Schedules, fully updated for tax year 2023. You can download or print current or past-year PDFs of Tax Rate Schedules directly from TaxFormFinder. You can print other California tax forms here.

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Other California Individual Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 540	California Resident Income Tax Return Tax Return
Form 540 Booklet	Personal Income Tax Booklet - Forms & Instructions
Form 540 Schedule CA	California Adjustments - Residents
Form 540-ES	Estimated Tax for Individuals Estimated
Form 540-540A Instructions	California 540 Form Instruction Booklet

Download all CA tax forms View all 175 California Income Tax Forms

Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Tax Rate Schedules from the Franchise Tax Board in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of California Tax Rate Schedules

We have a total of four past-year versions of Tax Rate Schedules in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Tax Rate Schedules

2023 California Tax Rate Schedules

2022 Tax Rate Schedules

CALIFORNIA 540 Forms & Instructions 2022 Personal Income Tax Booklet

2021 Tax Rate Schedules

2021 California Tax Rate Schedules

2020 Tax Rate Schedules

2020 California Tax Rate Schedules

TaxFormFinder Disclaimer:

While we do our best to keep our list of California Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.