California State tax brackets in 2018

CaliforniaCalifornia's tax brackets are indexed for inflation, and are updated yearly to reflect changes in cost of living.California has 10 tax brackets and 10 corresponding tax rates. The lowest tax rate is 1.00% and the highest tax rate is 13.30%.

The highest tax bracket is not part of the official tax rate schedules issued by the state, however every California resident with taxable income excess of $1,000,000 have to pay the 1% Mental Health Services Tax. This creates the 10th tax bracket with 13.3% tax rate.

The combined federal and state marginal tax rate in the highest income range is 50.30%.

The maximum standard deductions in 2018 are $4,401 for single, married filing separately and head of household tax filers, and $8,802 for married filing jointly tax filers.

California treats personal exemptions as tax credits, which means instead of deducting an amount from taxable income, the exemptions reduce your actual tax liability after it has been calculated. The amount of the tax credit is$118 for single, married filing separately and head of household tax filers, and $236 for married filing together tax filers.

The California Dependant Tax Credit is $367 in 2018 , which is reducing the tax liability.

2018 California State tax brackets and tax rates

Taxable income Tax rate
$0 - $8,543 1.00%
$8,544 - $20,254 2.00%
$20,255 - $31,968 4.00%
$31,969 - $44,376 6.00%
$44,377 - $56,084 8.00%
$56,085 - $286,491 9.30%
$286,492 - $343,787 10.30%
$343,788 - $572,979 11.30%
$572,980 - $999,999 12.30%
$1,000,000 - 13.30%
Taxable income Tax rate
$0 - $17,087 1.00%
$17,088 - $40,509 2.00%
$40,510 - $63,937 4.00%
$63,938 - $88,753 6.00%
$88,754 - $112,169 8.00%
$112,170 - $572,983 9.30%
$572,984 - $687,566 10.30%
$687,567 - $999,999 11.30%
$1,000,000 - $1,145,959 12.30%
$1,145,960 - 13.30%
Taxable income Tax rate
$0 - $8,543 1.00%
$8,544 - $20,254 2.00%
$20,255 - $31,968 4.00%
$31,969 - $44,376 6.00%
$44,377 - $56,084 8.00%
$56,085 - $286,491 9.30%
$286,492 - $343,787 10.30%
$343,788 - $572,979 11.30%
$572,980 - $999,999 12.30%
$1,000,000 - 13.30%
Taxable income Tax rate
$0 - $17,098 1.00%
$17,099 - $40,511 2.00%
$40,512 - $52,223 4.00%
$52,224 - $64,631 6.00%
$64,632 - $76,342 8.00%
$76,343 - $389,626 9.30%
$389,627 - $467,552 10.30%
$467,553 - $779,252 11.30%
$779,253 - $999,999 12.30%
$1,000,000 - 13.30%

Combined Federal & California tax brackets and marginal tax rates 2018

Taxable income Federal rate State rate Combined rate
$0 - $8,543 10.00% 1.00% 11.00%
$8,544 - $9,525 10.00% 2.00% 12.00%
$9,526 - $20,254 12.00% 2.00% 14.00%
$20,255 - $31,968 12.00% 4.00% 16.00%
$31,969 - $38,700 12.00% 6.00% 18.00%
$38,701 - $44,376 22.00% 6.00% 28.00%
$44,377 - $56,084 22.00% 8.00% 30.00%
$56,085 - $82,500 22.00% 9.30% 31.30%
$82,501 - $157,500 24.00% 9.30% 33.30%
$157,501 - $200,000 32.00% 9.30% 41.30%
$200,001 - $286,491 35.00% 9.30% 44.30%
$286,492 - $343,787 35.00% 10.30% 45.30%
$343,788 - $500,000 35.00% 11.30% 46.30%
$500,001 - $572,979 37.00% 11.30% 48.30%
$572,980 - $999,999 37.00% 12.30% 49.30%
$1,000,000 - 37.00% 13.30% 50.30%
Taxable income Federal rate State rate Combined rate
$0 - $17,087 10.00% 1.00% 11.00%
$17,088 - $19,050 10.00% 2.00% 12.00%
$19,051 - $40,509 12.00% 2.00% 14.00%
$40,510 - $63,937 12.00% 4.00% 16.00%
$63,938 - $77,400 12.00% 6.00% 18.00%
$77,401 - $88,753 22.00% 6.00% 28.00%
$88,754 - $112,169 22.00% 8.00% 30.00%
$112,170 - $165,000 22.00% 9.30% 31.30%
$165,001 - $315,000 24.00% 9.30% 33.30%
$315,001 - $400,000 32.00% 9.30% 41.30%
$400,001 - $572,983 35.00% 9.30% 44.30%
$572,984 - $600,000 35.00% 10.30% 45.30%
$600,001 - $687,566 37.00% 10.30% 47.30%
$687,567 - $999,999 37.00% 11.30% 48.30%
$1,000,000 - $1,145,959 37.00% 12.30% 49.30%
$1,145,960 - 37.00% 13.30% 50.30%
Taxable income Federal rate State rate Combined rate
$0 - $8,543 10.00% 1.00% 11.00%
$8,544 - $9,525 10.00% 2.00% 12.00%
$9,526 - $20,254 12.00% 2.00% 14.00%
$20,255 - $31,968 12.00% 4.00% 16.00%
$31,969 - $38,700 12.00% 6.00% 18.00%
$38,701 - $44,376 22.00% 6.00% 28.00%
$44,377 - $56,084 22.00% 8.00% 30.00%
$56,085 - $82,500 22.00% 9.30% 31.30%
$82,501 - $157,500 24.00% 9.30% 33.30%
$157,501 - $200,000 32.00% 9.30% 41.30%
$200,001 - $286,491 35.00% 9.30% 44.30%
$286,492 - $300,000 35.00% 10.30% 45.30%
$300,001 - $343,787 37.00% 10.30% 47.30%
$343,788 - $572,979 37.00% 11.30% 48.30%
$572,980 - $999,999 37.00% 12.30% 49.30%
$1,000,000 - 37.00% 13.30% 50.30%
Taxable income Federal rate State rate Combined rate
$0 - $13,600 10.00% 1.00% 11.00%
$13,601 - $17,098 12.00% 1.00% 13.00%
$17,099 - $40,511 12.00% 2.00% 14.00%
$40,512 - $51,800 12.00% 4.00% 16.00%
$51,801 - $52,223 22.00% 4.00% 26.00%
$52,224 - $64,631 22.00% 6.00% 28.00%
$64,632 - $76,342 22.00% 8.00% 30.00%
$76,343 - $82,500 22.00% 9.30% 31.30%
$82,501 - $157,500 24.00% 9.30% 33.30%
$157,501 - $200,000 32.00% 9.30% 41.30%
$200,001 - $389,626 35.00% 9.30% 44.30%
$389,627 - $467,552 35.00% 10.30% 45.30%
$467,553 - $500,000 35.00% 11.30% 46.30%
$500,001 - $779,252 37.00% 11.30% 48.30%
$779,253 - $999,999 37.00% 12.30% 49.30%
$1,000,000 - 37.00% 13.30% 50.30%

California State standard deduction 2018

Filing status Standard deduction
Single $4,401
Married, filing jointly $8,802
Married, filing separately $4,401
Head of Household $4,401

California State Exemption 2018

Filing statusTax Credit
Single $118
Married, filing jointly $236
Married, filing separately $118
Head of Household $118

California State Dependant exemption 2018

Dependant Tax Credit $367