California Income Tax Rate 2016 - 2017

California state income tax rate table for the 2016 - 2017 filing season has nine income tax brackets with CA tax rates of 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3% and 12.3% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. Adding the 1% millionaire's tax yields a top income tax rate of 13.3%, which does not appear on the official tax rate schedules printed by the state. The California tax rate is unchanged from last year, however, the income tax brackets increased due to the annual inflation adjustment. California income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2016 through December 31, 2016.

Single Tax BracketsTax Rate 2016
Source: 2016 California Tax Rates and Exemptions, 2016 California Tax Rate Schedule, published by the State of California Franchise Tax Board..
$0to$8,0151.0%
$8,016to$19,0012.0%
$19,002to$29,9894.0%
$29,990to$41,6296.0%
$41,630to$52,6128.0%
$52,613to$268,7509.3%
$268,751to$322,49910.3%
$322,500to$537,49811.3%
$537,499to12.3%
Married Filing Jointly BracketsTax Rate 2016
Source: 2016 California Tax Rates and Exemptions, 2016 California Tax Rate Schedule, published by the State of California Franchise Tax Board..
$0to$16,0301.0%
$16,031to$38,0022.0%
$38,003to$59,9784.0%
$59,979to$83,2586.0%
$83,259to$105,2248.0%
$105,225to$537,5009.3%
$537,501to$644,99810.3%
$644,999to$1,074,99611.3%
$1,074,997to12.3%
Married Filing Separately BracketsTax Rate 2016
Source: 2016 California Tax Rates and Exemptions, 2016 California Tax Rate Schedule, published by the State of California Franchise Tax Board..
$0to$8,0151.0%
$8,016to$19,0012.0%
$19,002to$29,9894.0%
$29,990to$41,6296.0%
$41,630to$52,6128.0%
$52,613to$268,7509.3%
$268,751to$322,49910.3%
$322,500to$537,49811.3%
$537,499to12.3%
Head of Household BracketsTax Rate 2016
Source: 2016 California Tax Rates and Exemptions, 2016 California Tax Rate Schedule, published by the State of California Franchise Tax Board..
$0to$16,0401.0%
$16,041to$38,0032.0%
$38,004to$48,9904.0%
$48,991to$60,6306.0%
$60,631to$71,6158.0%
$71,616to$365,4999.3%
$365,500to$438,59910.3%
$438,600to$730,99711.3%
$730,998to12.3%

Please reference the California tax forms and instructions booklet published by the State of California Franchise Tax Board to determine if you owe state income tax or are due a state income tax refund. California income tax forms are generally published at the end of each calendar year, which will include any last minute 2016 - 2017 legislative changes to the CA tax rate or tax brackets. The California income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

California Tax Brackets 2016 - 2017

Looking at the tax rate and tax brackets shown in the tables above for California, we can see that California collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of California state income tax rates from the lowest CA tax rate bracket of 1% to the highest CA tax rate bracket of 12.3%.

For single taxpayers living and working in the state of California:

  • Tax rate of 1.0% on the first $8,015 of taxable income.
  • Tax rate of 2.0% on taxable income between $8,016 and $19,001.
  • Tax rate of 4.0% on taxable income between $19,002 and $29,989.
  • Tax rate of 6.0% on taxable income between $29,990 and $41,629.
  • Tax rate of 8.0% on taxable income between $41,630 and $52,612.
  • Tax rate of 9.3% on taxable income between $52,613 and $268,750.
  • Tax rate of 10.3% on taxable income between $268,751 and $322,499.
  • Tax rate of 11.3% on taxable income between $322,500 and $537,498.
  • Tax rate of 12.3% on taxable income over $537,498.

For married taxpayers living and working in the state of California:

  • Tax rate of 1.0% on the first $16,030 of taxable income.
  • Tax rate of 2.0% on taxable income between $16,031 and $38,002.
  • Tax rate of 4.0% on taxable income between $38,003 and $59,978.
  • Tax rate of 6.0% on taxable income between $59,979 and $83,258.
  • Tax rate of 8.0% on taxable income between $83,259 and $105,224.
  • Tax rate of 9.3% on taxable income between $105,225 and $537,500.
  • Tax rate of 10.3% on taxable income between $537,501 and $644,998.
  • Tax rate of 11.3% on taxable income between $644,999 and $1,074,996.
  • Tax rate of 12.3% on taxable income over $1,074,996.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the CA tax rates and the number of tax brackets remain the same. Notice, however, the California income tax brackets for Married Filing Jointly increase from $8,015 to $16,030 (double) at 1%, and increase from $537,498 to $1,074,996 (double) at 12.3% the highest tax bracket. Married Filing Separately income tax brackets are one half that of the Married Filing Jointly income tax brackets in the state of California.

Last updated: January 15, 2017