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2014 California Tax Brackets, Tax Rate Schedules and Standard Deductions
The California personal income tax brackets for 2014 were increased by
2.2%, which is the inflation factor for July 1, 2013 to
June 30, 2014. The tax rates have not been changed.
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2014 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 |
$7,749 |
$0 |
1.00% |
$0 |
| 7,749 |
18,371 |
77.49 |
2.00% |
7,749 |
| 18,371 |
28,995 |
289.93 |
4.00% |
18,371 |
| 28,995 |
40,250 |
714.89 |
6.00% |
28,995 |
| 40,250 |
50,869 |
1,390.19 |
8.00% |
40,250 |
| 50,869 |
259,844 |
2,239.71 |
9.30% |
50,869 |
| 259,844 |
311,812 |
21,674.39 |
10.30% |
259,844 |
| 311,812 |
519,687 |
27,027.09 |
11.30% |
311,812 |
| 519,687 |
and over |
50,516.97 |
12.30% |
519,687 |
RDP = Registered domestic partnership
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2014 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 |
$15,498 |
$0 |
1.00% |
$0 |
| 15,498 |
36,742 |
154.98 |
2.00% |
15,498 |
| 36,742 |
57,990 |
579.86 |
4.00% |
36,742 |
| 57,990 |
80,500 |
1,429.78 |
6.00% |
57,990 |
| 80,500 |
101,738 |
2,780.38 |
8.00% |
80,500 |
| 101,738 |
519,688 |
4,479.42 |
9.30% |
101,738 |
| 519,688 |
623,624 |
43,348.77 |
10.30% |
519,688 |
| 623,624 |
1,039,374 |
54,054.18 |
11.30% |
623,624 |
| 1,039,374 |
and over |
101,033.93 |
12.30% |
1,039,374 |
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2014 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 |
$15,508 |
$0 |
1.00% |
$0 |
| 15,508 |
36,743 |
155.08 |
2.00% |
15,508 |
| 36,743 |
47,366 |
579.78 |
4.00% |
36,743 |
| 47,366 |
58,621 |
1,004.70 |
6.00% |
47,366 |
| 58,621 |
69,242 |
1,680.00 |
8.00% |
58,621 |
| 69,242 |
353,387 |
2,529.68 |
9.30% |
69,242 |
| 353,387 |
424,065 |
28,955.17 |
10.30% |
353,387 |
| 424,065 |
706,774 |
36,235.00 |
11.30% |
424,065 |
| 706,774 |
and over |
68,181.12 |
12.30% |
706,774 |
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California 2014 Standard Deductions
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| Filing Status |
Deduction
Amount |
| Single or married/RDP filing separately |
$3,992 |
| Married/RDP filing jointly, head of household, or
qualifying widow(er) |
7,984 |
| Minimum standard deduction for dependents |
1,000 |
Revised: October 12, 2021
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