California's Tax Brackets Explained
California taxes income in ten separate brackets, ranging from 1% on the lowest earners to 13.3% on the highest. The bracket you fall into depends on your filing status — single, married filing jointly, head of household, or married filing separately — and your total taxable income for the year. You do not pay the top rate on all your income; instead, you pay the stated rate only on the portion of income that falls within that bracket.
The brackets themselves adjust each year for inflation. The 2024 brackets are higher than 2023's, meaning you can earn more before moving into the next tax tier. This article shows you where those brackets sit for 2024 and how to find your own rate based on your filing status and income.
Key Takeaways
- California has ten tax brackets ranging from 1% to 13.3%, and the rate you pay depends on which bracket your income falls into, not your total income.
- The bracket thresholds change every year due to inflation adjustments, so the 2024 brackets are different from 2023 and will differ from 2025.
- Your filing status — single, married filing jointly, head of household, or married filing separately — determines which bracket table you use.
- The 13.3% top rate applies only to income above a certain threshold, which varies by filing status but starts around $680,000 for single filers in 2024.
2024 Tax Brackets for Single Filers
If you file as single, your income is taxed according to the brackets below. Each bracket shows the income range and the rate applied to income within that range.
| Tax Rate | Income Range |
|---|---|
| 1% | $0 to $10,099 |
| 2% | $10,099 to $23,942 |
| 4% | $23,942 to $37,788 |
| 6% | $37,788 to $52,455 |
| 8% | $52,455 to $66,295 |
| 9.3% | $66,295 to $340,328 |
| 10.3% | $340,328 to $408,362 |
| 11.3% | $408,362 to $680,594 |
| 12.3% | $680,594 to $816,711 |
| 13.3% | $816,711 and above |
For example, if you are a single filer with $75,000 in taxable income, you do not pay 9.3% on all of it. Instead, you pay 1% on the first $10,099, 2% on income from $10,099 to $23,942, 4% on the next portion, and so on, until you reach $75,000. The effective rate — what you actually pay as a percentage of your total income — is much lower than the marginal rate (the rate on your last dollar earned).
2024 Tax Brackets for Married Filing Jointly
Married couples filing jointly use a different set of brackets, with higher income thresholds before moving to the next rate. This is one reason married filing jointly often results in a lower overall tax burden than filing separately.
| Tax Rate | Income Range |
|---|---|
| 1% | $0 to $20,198 |
| 2% | $20,198 to $47,884 |
| 4% | $47,884 to $75,576 |
| 6% | $75,576 to $104,910 |
| 8% | $104,910 to $132,590 |
| 9.3% | $132,590 to $680,656 |
| 10.3% | $680,656 to $816,724 |
| 11.3% | $816,724 to $1,361,188 |
| 12.3% | $1,361,188 to $1,633,422 |
| 13.3% | $1,633,422 and above |
Notice that the income ranges are roughly double those for single filers. A married couple with combined income of $150,000 will pay less in California state tax than two single people earning $75,000 each, because the couple's income is spread across wider brackets.
Head of Household and Married Filing Separately
Head of household filers — typically single parents who pay more than half the household expenses — use brackets that fall between single and married filing jointly. The 2024 brackets for head of household start at $0 to $14,419 for the 1% rate and go up to $1,088,792 and above for the 13.3% rate.
Married filing separately uses the same brackets as single filers, which means each spouse's income is taxed individually. This filing status usually results in a higher combined tax bill than married filing jointly, so most married couples should compare both options before filing. The Franchise Tax Board website has worksheets to help you calculate which status saves you more.
How Bracket Creep Works and Why Thresholds Change
Each year, California adjusts the income thresholds in its tax brackets to account for inflation. This prevents bracket creep — the situation where your income rises only to keep pace with inflation, but you move into a higher tax bracket and pay a higher effective rate even though your purchasing power has not changed.
The 2024 thresholds are higher than 2023's because the state uses the prior year's inflation rate to set the new brackets. If inflation is high, the brackets widen more; if inflation is low, they widen less. This means you should not assume the 2024 brackets will be the same in 2025. Check the Franchise Tax Board's website each January for the current year's brackets before you file.
The 13.3% Top Rate and High-Income Earners
California's 13.3% rate is the highest state income tax rate in the country. It applies to income above roughly $680,000 for single filers and $1.63 million for married filing jointly in 2024. This rate was introduced in 2012 as a temporary measure to fund education and has been extended multiple times.
High earners should also be aware of the Net Investment Income Tax, a separate 3.8% tax on investment income (capital gains, dividends, interest) that applies to single filers with modified adjusted gross income over $200,000 and married filing jointly over $250,000. This is a federal tax, not a California state tax, but it affects many California residents with significant investment income.
Deductions and Credits That Lower Your Bracket
Your taxable income — the number you use to find your bracket — is not the same as your gross income. California allows you to subtract the standard deduction before calculating which bracket you fall into. For 2024, the standard deduction is $5,202 for single filers and $10,404 for married filing jointly.
You can also claim certain credits that reduce your tax bill directly. The California Earned Income Tax Credit, for example, reduces taxes for low- to moderate-income workers. The Child and Dependent Care Credit and the Dependent Parent Credit are also available. These credits do not change your bracket, but they lower the actual amount of tax you owe after you calculate it.
Frequently Asked Questions
Do I pay 13.3% on all my income if I earn over $816,711?
No. You pay 13.3% only on income above $816,711 (for single filers in 2024). The income below that threshold is taxed at the rates for the lower brackets. If you earn $900,000, you pay 13.3% only on the $83,289 above $816,711, not on your entire income.
Why are the 2024 brackets different from what I saw last year?
California adjusts the bracket thresholds each year for inflation. The 2024 brackets are higher than 2023's because the state uses the prior year's inflation rate to prevent bracket creep. The brackets will change again in 2025 based on 2024 inflation.
Should I file as married filing jointly or married filing separately?
Married filing jointly almost always results in a lower tax bill because the brackets are wider. File separately only if you have a specific reason — for example, if one spouse has significant medical expenses that are deductible only above a certain income threshold. Use the Franchise Tax Board's worksheets to compare both options before you decide.
Does California tax Social Security income?
No. California does not tax Social Security benefits, even if your federal return includes them. However, other income — pensions, interest, capital gains — is taxed normally and counts toward your bracket.
What if my income changes during the year?
You use your total income for the entire year to determine your bracket, not your income at any single point. If you earned $50,000 in the first half of the year and $100,000 in the second half, you use $150,000 to find your bracket, even though you were in a lower bracket for part of the year.