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2016 California Tax Brackets, Tax Rate Schedules and Standard Deductions
The California personal income tax brackets for 2016 were increased by
2.1%, which is the inflation factor for July 1, 2015 to
June 30, 2016. The tax rates have not been changed.
2016 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 |
$8,015 |
$0 |
1.00% |
$0 |
8,015 |
19,001 |
80.15 |
2.00% |
8,015 |
19,001 |
29,989 |
299.87 |
4.00% |
19,001 |
29,989 |
41,629 |
739.39 |
6.00% |
29,989 |
41,629 |
52,612 |
1,437.79 |
8.00% |
41,629 |
52,612 |
268,750 |
2,316.43 |
9.30% |
52,612 |
268,750 |
322,499 |
22,417.26 |
10.30% |
268,750 |
322,499 |
537,498 |
27,953.41 |
11.30% |
322,499 |
537,498 |
and over |
52,248.30 |
12.30% |
537,498 |
RDP = Registered domestic partnership
2016 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 |
$16,030 |
$0 |
1.00% |
$0 |
16,030 |
38,002 |
160.30 |
2.00% |
16,030 |
38,002 |
59,978 |
599.74 |
4.00% |
38,002 |
59,978 |
83,258 |
1,478.78 |
6.00% |
59,978 |
83,258 |
105,224 |
2,875.58 |
8.00% |
83,258 |
105,224 |
537,500 |
4,632.86 |
9.30% |
105,224 |
537,500 |
644,998 |
44,834.53 |
10.30% |
537,500 |
644,998 |
1,074,996 |
55,906.82 |
11.30% |
644,998 |
1,074,996 |
and over |
104,496.59 |
12.30% |
1,074,996 |
2016 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 |
$16,040 |
$0 |
1.00% |
$0 |
16,040 |
38,003 |
160.40 |
2.00% |
16,040 |
38,003 |
48,990 |
599.66 |
4.00% |
38,003 |
48,990 |
60,630 |
1,039.14 |
6.00% |
48,990 |
60,630 |
71,615 |
1,737.54 |
8.00% |
60,630 |
71,615 |
365,499 |
2,616.34 |
9.30% |
71,615 |
365,499 |
438,599 |
29,947.55 |
10.30% |
365,499 |
438,599 |
730,997 |
37,476.85 |
11.30% |
438,599 |
730,997 |
and over |
70,517.82 |
12.30% |
730,997 |
California 2016 Standard Deductions
|
Filing Status |
Deduction
Amount |
Single or married/RDP filing separately |
$4,129 |
Married/RDP filing jointly, head of household, or
qualifying widow(er) |
8,258 |
Minimum standard deduction for dependents |
1,050 |
Revised: October 12, 2021
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