California Income Tax Calculator
California levies a graduated state income tax with nine brackets, administered by the Franchise Tax Board (FTB). The rates range from 1% on the lowest income to 12.3% on income above $721,314 (single filers, 2024), with an additional 1% Mental Health Services Tax on income over $1,000,000. This calculator applies the 2024 single-filer brackets to your California taxable income to estimate your state income tax before any credits. Enter your California taxable income (after deductions but before credits) to see the tax owed at each bracket and your total liability. Always confirm current bracket thresholds with the CA FTB before filing.
California income tax formula (2024, single filer)
Tax = sum of (income in each bracket x bracket rate)
Each bracket is taxed only on the income within that bracket range.
+ 1% Mental Health Services Tax on income above $1,000,000
California uses a progressive (graduated) system. The first $10,756 of taxable income is taxed at 1%, the next portion at 2%, and so on up to 12.3%. Only the income within each bracket is taxed at that bracket's rate.
2024 California single-filer tax brackets
- 1%: $0 to $10,756
- 2%: $10,757 to $25,499
- 4%: $25,500 to $40,245
- 6%: $40,246 to $55,866
- 8%: $55,867 to $70,606
- 9.3%: $70,607 to $360,659
- 10.3%: $360,660 to $432,787
- 11.3%: $432,788 to $721,314
- 12.3%: over $721,314
- +1% Mental Health Services Tax: over $1,000,000
California income tax FAQ
What are California's income tax rates for 2024?
California has nine tax brackets for 2024 (for single filers): 1% on income up to $10,756; 2% on $10,756-$25,499; 4% on $25,499-$40,245; 6% on $40,245-$55,866; 8% on $55,866-$70,606; 9.3% on $70,606-$360,659; 10.3% on $360,659-$432,787; 11.3% on $432,787-$721,314; and 12.3% on income above $721,314. A 1% Mental Health Services Tax applies to income over $1,000,000.
Does California have a standard deduction?
Yes. For 2024, the California standard deduction is $5,202 for single filers and married filing separately, and $10,404 for married filing jointly or qualifying widow(er). California's standard deduction is much lower than the federal standard deduction.
What is taxable income for California purposes?
California taxable income is your adjusted gross income minus any deductions you claim. California does not conform to all federal deductions. For most W-2 earners, taxable income is gross wages minus the California standard deduction and any allowable adjustments.
Is California's income tax different from federal income tax?
Yes. California taxes are calculated separately from federal taxes. California does not conform to the federal Tax Cuts and Jobs Act changes to deductions and exemptions. You must file both a federal return (Form 1040) and a California return (Form 540).
What is the California Mental Health Services Tax?
California imposes an additional 1% tax on taxable income over $1,000,000. This tax funds mental health services under Proposition 63. It is collected by the Franchise Tax Board alongside regular income tax.
Official sources
- California Franchise Tax Board: ftb.ca.gov - official 2024 tax tables and brackets.
- CA FTB 2024 Tax Rate Schedules: 2024 California Tax Table (Form 540).
Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.