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2015 California Tax Brackets, Tax Rate Schedules and Standard Deductions
The California personal income tax brackets for 2015 were increased by
1.3%, which is the inflation factor for July 1, 2014 to
June 30, 2015. The tax rates have not been changed.
2015 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 |
$7,850 |
$0 |
1.00% |
$0 |
7,850 |
18,610 |
78.50 |
2.00% |
7,850 |
18,610 |
29,372 |
293.70 |
4.00% |
18,610 |
29,372 |
40,773 |
724.18 |
6.00% |
29,372 |
40,773 |
51,530 |
1,408.24 |
8.00% |
40,773 |
51,530 |
263,222 |
2,268.80 |
9.30% |
51,530 |
263,222 |
315,866 |
21,956.16 |
10.30% |
263,222 |
315,866 |
526,443 |
27,378.49 |
11.30% |
315,866 |
526,443 |
and over |
51,173.69 |
12.30% |
526,443 |
RDP = Registered domestic partnership
2015 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 |
$15,700 |
$0 |
1.00% |
$0 |
15,700 |
37,220 |
157.00 |
2.00% |
15,700 |
37,220 |
58,744 |
587.40 |
4.00% |
37,220 |
58,744 |
81,546 |
1,448.36 |
6.00% |
58,744 |
81,546 |
103,060 |
2,816.48 |
8.00% |
81,546 |
103,060 |
526,444 |
4,537.60 |
9.30% |
103,060 |
526,444 |
631,732 |
43,912.31 |
10.30% |
526,444 |
631,732 |
1,052,886 |
54,756.97 |
11.30% |
631,732 |
1,052,886 |
and over |
102,347.37 |
12.30% |
1,052,886 |
2015 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 |
$15,710 |
$0 |
1.00% |
$0 |
15,710 |
37,221 |
157.10 |
2.00% |
15,710 |
37,221 |
47,982 |
587.32 |
4.00% |
37,221 |
47,982 |
59,383 |
1,017.76 |
6.00% |
47,982 |
59,383 |
70,142 |
1,701.82 |
8.00% |
59,383 |
70,142 |
357,981 |
2,562.54 |
9.30% |
70,142 |
357,981 |
429,578 |
29,331.57 |
10.30% |
357,981 |
429,578 |
715,962 |
36,706.06 |
11.30% |
429,578 |
715,962 |
and over |
69,067.45 |
12.30% |
715,962 |
California 2015 Standard Deductions
|
Filing Status |
Deduction
Amount |
Single or married/RDP filing separately |
$4,044 |
Married/RDP filing jointly, head of household, or
qualifying widow(er) |
8,088 |
Minimum standard deduction for dependents |
1,050 |
For more rates and information see 2015
California Tax Rates and Exemptions on the State of California Franchise Tax
Board website.
Revised: October 12, 2021
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