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2012 California Tax Brackets, Tax Rate Schedules and Standard Deductions
The California personal income tax brackets for 2012
were increased by 1.9%, which is the inflation factor for July 1, 2011 to
June 30, 2012. Several tax brackets were added for $250,000 and
greater taxable income.
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2012 California Tax Rates
Schedule X - Single or
Married/RDP filing separately
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| If taxable income is |
The tax is |
plus |
of the
amount
over |
| over |
but
not over
|
| $0 |
$7,455 |
$0 |
1.00% |
$0 |
| 7,455 |
17,676 |
74.55 |
2.00% |
7,455 |
| 17,676 |
27,897 |
278.97 |
4.00% |
17,676 |
| 27,897 |
38,726 |
687.81 |
6.00% |
27,897 |
| 38,726 |
48,942 |
1,337.55 |
8.00% |
38,726 |
| 48,942 |
250,000 |
2,154.83 |
9.30% |
48,942 |
| 250,000 |
300,000 |
20,853.22 |
10.30% |
250,000 |
| 300,000 |
500,000 |
26,003.22 |
11.30% |
300,000 |
| 500,000 |
and over |
48,603.22 |
12.30% |
500,000 |
RDP = Registered domestic partnership
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2012 California Tax Rates
Schedule Y - Married/RDP filing jointly or
Qualifying Widow(er) with dependent child
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| If taxable income is |
The tax is |
plus |
of the
amount
over |
| over |
but
not over
|
| $0 |
$14,910 |
$0 |
1.00% |
$0 |
| 14,910 |
35,352 |
149.10 |
2.00% |
14,910 |
| 35,352 |
55,794 |
557.94 |
4.00% |
35,352 |
| 55,794 |
77,452 |
1,375.62 |
6.00% |
55,794 |
| 77,452 |
97,884 |
2,675.10 |
8.00% |
77,452 |
| 97,884 |
500,000 |
4,309.66 |
9.30% |
97,884 |
| 500,000 |
600,000 |
41,706.45 |
10.30% |
500,000 |
| 600,000 |
1,000,000 |
52,006.45 |
11.30% |
600,000 |
| 1,000,000 |
and over |
97,206.45 |
12.30% |
1,000,000 |
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2012 California Tax Rates
Schedule Z - Head of Household
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| If taxable income is |
The tax is |
plus |
of the
amount
over |
| over |
but
not over
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| $0 |
$14,920 |
$0 |
1.00% |
$0 |
| 14,920 |
35,351 |
149.20 |
2.00% |
14,920 |
| 35,351 |
45,571 |
557.82 |
4.00% |
35,351 |
| 45,571 |
56,400 |
966.62 |
6.00% |
45,571 |
| 56,400 |
66,618 |
1,616.36 |
8.00% |
56,400 |
| 66,618 |
340,000 |
2,433.80 |
9.30% |
66,618 |
| 340,000 |
408,000 |
27,858.33 |
10.30% |
340,000 |
| 408,000 |
680,000 |
34,862.33 |
11.30% |
408,000 |
| 680,000 |
and over |
65,598.33 |
12.30% |
680,000 |
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California 2012 Standard Deductions
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| Filing Status |
Deduction
Amount |
| Single or married/RDP filing separately |
$3,841 |
| Married/RDP filing jointly, head of household, or
qualifying widow(er) |
7,682 |
| Minimum standard deduction for dependents |
950 |
Revised: October 12, 2021
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