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2013 California Tax Brackets, Tax Rate Schedules and Standard Deductions
The California personal income tax brackets for 2013
were increased by 1.7%, which is the inflation factor for July 1, 2012 to
June 30, 2013. The tax rates have not been changed. Several
tax brackets were added in 2012, for taxable incomes of $250,000 and
greater.
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2013 California Tax Rates
Schedule X - Single or
Married/RDP filing separately
|
| If taxable income is |
The tax is |
plus |
of the
amount
over |
| over |
but
not over
|
| $0 |
$7,582 |
$0 |
1.00% |
$0 |
| 7,582 |
17,976 |
75.82 |
2.00% |
7,582 |
| 17,976 |
28,371 |
283.70 |
4.00% |
17,976 |
| 28,371 |
39,384 |
699.50 |
6.00% |
28,371 |
| 39,384 |
49,774 |
1,360.28 |
8.00% |
39,384 |
| 49,774 |
254,250 |
2,191.48 |
9.30% |
49,774 |
| 254,250 |
305,100 |
21,207.75 |
10.30% |
254,250 |
| 305,100 |
508,500 |
26,445.30 |
11.30% |
305,100 |
| 508,500 |
and over |
49,429.50 |
12.30% |
508,500 |
RDP = Registered domestic partnership
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2013 California Tax Rates
Schedule Y - Married/RDP filing jointly or
Qualifying Widow(er) with dependent child
|
| If taxable income is |
The tax is |
plus |
of the
amount
over |
|
over
|
but
not over
|
| $0 |
$15,164 |
$0 |
1.00% |
$0 |
| 15,164 |
35,952 |
151.64 |
2.00% |
15,164 |
| 35,952 |
56,742 |
567.40 |
4.00% |
35,952 |
| 56,742 |
78,768 |
1,399.00 |
6.00% |
56,742 |
| 78,768 |
99,548 |
2,720.56 |
8.00% |
78,768 |
| 99,548 |
508,500 |
4,382.96 |
9.30% |
99,548 |
| 508,500 |
610,200 |
42,415.50 |
10.30% |
508,500 |
| 610,200 |
1,017,000 |
52,890.60 |
11.30% |
610,200 |
| 1,017,000 |
and over |
98,859.00 |
12.30% |
1,017,000 |
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2013 California Tax Rates
Schedule Z - Head of Household
|
| If taxable income is |
The tax is |
plus |
of the
amount
over |
| over |
but
not over
|
| $0 |
$15,174 |
$0 |
1.00% |
$0 |
| 15,174 |
35,952 |
151.74 |
2.00% |
15,174 |
| 35,952 |
46,346 |
567.30 |
4.00% |
35,952 |
| 46,346 |
57,359 |
983.06 |
6.00% |
46,346 |
| 57,359 |
67,751 |
1,643.84 |
8.00% |
57,359 |
| 67,751 |
345,780 |
2,475.20 |
9.30% |
67,751 |
| 345,780 |
414,936 |
28,331.90 |
10.30% |
345,780 |
| 414,936 |
691,560 |
35,454.97 |
11.30% |
414,936 |
| 691,560 |
and over |
66,713.48 |
12.30% |
691,560 |
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California 2013 Standard Deductions
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| Filing Status |
Deduction
Amount |
| Single or married/RDP filing separately |
$3,906 |
| Married/RDP filing jointly, head of household, or
qualifying widow(er) |
7,812 |
| Minimum standard deduction for dependents |
1,000 |
Revised: October 12, 2021
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