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Understanding Personal Income Tax in California

Filed under State Taxes. Fact checked on February 12, 2013.

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California imposes a personal income tax on income that was generated in California.

California imposes a personal income tax on income that was generated in California. If you are operating your business as an S corporation, partnership, limited liability company, or a sole proprietorship, you may be subject to a bracketed personal income tax rate that ranges from 1 percent to 12.3 percent.

The tax brackets for 2012 appear below. An additional 1.0 percent tax is imposed on taxable income over $1 million.

2012 Tax Rates
Single, Married Filing Separately
Income Amount Amount of Tax
$0 to $7,455 1% of the amount over $0
$7,455 to $17,676 $74.55, plus 2% of the amount over $7,455
$17,676 to $27,897 $278.97, plus 4% of the amount over $17,676
$27,897 to $38,726 $687.81, plus 6% of the amount over $27,897
$38,726 to $48,942 $1,337.55, plus 8% of the amount over $38,726
$48,942 to $250,000 $2,154.83, plus 9.3% of the amount over $48,942
$250,000 to $300,000 $20,853.22, plus 10.3% of the amount over $250,000
$300,000 to $500,000 $26,003.22, plus 11.3% of the amount over $300,000
$500,000 and over $48,603.22, plus 12.3% of the amount over $500,000

Married Filing Jointly, Registered Domestic Partner Filing Jointly, Qualifying Widow(er)
Income Amount Amount of Tax
$0 to $14,910 1% of the amount over $0
$14,910 to $35,352 $149.10, plus 2% of the amount over $14,910
$35,352 to $55,794 $557.94, plus 4% of the amount over $35,352
$55,794 to $77,452 $1,375.62, plus 6% of the amount over $55,794
$77,452 to $97,884 $2,675.10, plus 8% of the amount over $77,452
$97,884 to $500,000 $4,309.66, plus 9.3% of the amount over $97,884
$500,000 to $600,000 $41,706.45, plus 10.3% of the amount over $500,000
$600,000 to $1,000,000 $52,006.45, plus 11.3% of the amount over $600,000
$1,000,000 and over $97,206.45, plus 12.3% of the amount over $1,000,000

Head of Household
Income Amount Amount of Tax
$0 to $14,920 1% of the amount over $0
$14,920 to $35,351 $149.20, plus 2% of the amount over $14,920
$35,351 to $45,571 $557.82, plus 4% of the amount over $35,351
$45,571 to $56,400 $966.62, plus 6% of the amount over $45,571
$56,400 to $66,618 $1,616.36, plus 8% of the amount over $56,400
$66,618 to $340,000 $2,433.80, plus 9.3% of the amount over $66,618
$340,000 to $408,000 $27,858.33, plus 10.3% of the amount over $340,000
$408,000 to $680,000 $34,862.33, plus 11.3% of the amount over $408,000
$680,000 and over $65,598.33, plus 12.3% of the amount over $680,000

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