











| |
2019 California Tax Brackets, Tax Rate Schedules and Standard Deductions
The California personal income tax brackets for 2019 were increased by
3.1%, which is the increase in the California CPI All Items from June 2018 to
June 2019. The tax rates have not been changed.
2019 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 |
$8,809 |
$0 |
1.00% |
$0 |
8,809 |
20,883 |
88.09 |
2.00% |
8,809 |
20,883 |
32,960 |
329.57 |
4.00% |
20,883 |
32,960 |
45,753 |
812.65 |
6.00% |
32,960 |
45,753 |
57,824 |
1,580.23 |
8.00% |
45,753 |
57,824 |
295,373 |
2,545.91 |
9.30% |
57,824 |
295,373 |
354,445 |
24,637.97 |
10.30% |
295,373 |
354,445 |
590,742 |
30,722.39 |
11.30% |
354,445 |
590,742 |
and over |
57,423.95 |
12.30% |
590,742 |
RDP = Registered domestic partnership
2019 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 |
$17,618 |
$0 |
1.00% |
$0 |
17,618 |
41,766 |
176.18 |
2.00% |
17,618 |
41,766 |
65,920 |
659.14 |
4.00% |
41,766 |
65,920 |
91,506 |
1,625.30 |
6.00% |
65,920 |
91,506 |
115,648 |
3,160.46 |
8.00% |
91,506 |
115,648 |
590,746 |
5,091.82 |
9.30% |
115,648 |
590,746 |
708,890 |
49,275.93 |
10.30% |
590,746 |
708,890 |
1,181,484 |
61,444.76 |
11.30% |
708,890 |
1,181,484 |
and over |
114,847.88 |
12.30% |
1,181,484 |
2019 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 |
$17,629 |
$0 |
1.00% |
$0 |
17,629 |
41,768 |
176.29 |
2.00% |
17,629 |
41,768 |
53,843 |
659.07 |
4.00% |
41,768 |
53,843 |
66,636 |
1,142.07 |
6.00% |
53,843 |
66,636 |
78,710 |
1,909.65 |
8.00% |
66,636 |
78,710 |
401,705 |
2,875.57 |
9.30% |
78,710 |
401,705 |
482,047 |
32,914.11 |
10.30% |
401,705 |
482,047 |
803,410 |
41,189.34 |
11.30% |
482,047 |
803,410 |
and over |
77,503.36 |
12.30% |
803,410 |
California 2019 Standard Deductions
|
Filing Status |
Deduction
Amount |
Single or married/RDP filing separately |
$4,537 |
Married/RDP filing jointly, head of household, or
qualifying widow(er) |
9,074 |
Minimum standard deduction for dependents |
1,100 |
For more rates and information see 2019
California Tax Rates and Exemptions on the State of California Franchise Tax
Board website.
Revised: October 12, 2021
|