You may owe California state income tax if you live in California, work in California, or do business with California residents or businesses. Here’s how California state income taxes work.
See Middle Class Tax Refund for information about your inflation relief check.
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Who has to pay California state income tax?
You may have to pay California state income taxes if you are one of the following:
- A resident of California
- A resident of another state who permanently works in California (e.g., you commute across state lines)
- A non-resident of California temporarily working in California if you meet certain earnings or number of days requirements (e.g., hockey players)
- An owner a business that performs work in California
- An owner rental real estate in California
- A seller of California real estate
- An owner of a California corporation, partnership, LLC, trust, or other business entity
- An independent contractor performing services for a California company even if you work outside of California
What is the minimum amount to file a California income tax return?
The minimum amount to file a tax return depends on if you’re a resident or non-resident. Note: There may be other uncommon situations that require you to file a tax return even if you’re not above the minimum income to file.
Residents
If you are a resident for tax purposes, you must file a tax return if either your California gross income or California Adjusted Gross Income are above the minimum for your tax filing status.
California Gross Income
| Age as of December 31, 2021 | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Under 65 | $19,310 | $32,643 | $42,643 |
| 65 or older | $25,760 | $35,760 | $43,760 |
| Age as of December 31, 2021 | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Both are under 65 | $38,624 | $51,957 | $61,957 |
| One spouse/RDP is 65 or older | $45,074 | $55,074 | $63,074 |
| Both are 65 or older | $51,524 | $61,524 | $69,524 |
| Age as of December 31, 2021 | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Under 65 | N/A | $32,643 | $42,643 |
| 65 or older | N/A | $35,760 | $43,760 |
California Adjusted Gross Income
| Age as of December 31, 2021* | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Under 65 | $15,448 | $28,781 | $38,781 |
| 65 or older | $21,898 | $31,898 | $39,898 |
| Age as of December 31, 2021* | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Both are under 65 | $30,901 | $44,234 | $54,234 |
| One spouse/RDP is 65 or older | $37,351 | $47,351 | $55,351 |
| Both are 65 or older | $43,801 | $53,801 | $61,801 |
| Age as of December 31, 2021* | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Under 65 | N/A | $28,781 | $38,781 |
| 65 or older | N/A | $31,898 | $39,898 |
Non-Residents and Part-Year Residents
If you are a non-resident or part-year resident, you must file a tax return if you have California source income and either your total gross income from all states or California Adjusted Gross Income are above a certain amount.
For total gross income from all states, use the California gross income tables for residents above. For California Adjusted Gross Income, use the California Adjusted Gross Income tables for residents above.
California Tax Brackets and Personal Income Tax Rates
Here are the California tax brackets. The brackets are based on your California taxable income.
The brackets are also after subtracting your standard deduction and/or other deductions. In 2022, the standard deduction for single filers is $4,803, and the standard deduction for joint filers is $9,606. For dependents, the standard deduction is the larger of 1) your earned income plus $350 or 2) $1,100 BUT no more than the usual standard deduction.
| Taxable Income Rate | Single or Married Filing Separately | Married Filing Jointly |
| 1.0% | $0-$9,325 | $0-$18,650 |
| 2.0% | $9,326-$22,107 | $18,651-$44,214 |
| 4.0% | $22,108-$34,892 | $44,215-$69,784 |
| 6.0% | $34,893-$48,435 | $69,785-$96,870 |
| 8.0% | $48,436-$61,214 | $96,871-$122,428 |
| 9.3% | $61,215-$312,686 | $122,429-$625,372 |
| 10.3% | $312,687-$375,221 | $625,373-$750,442 |
| 11.3% | $375,222-$625,369 | $750,443-$1,250,738 |
| 12.3% | $625,370 or more | $1,250,739 or more |
Like with federal income tax brackets, California uses a graduated-rate income tax system. For example, if you’re in the 8% bracket, you don’t pay 8% on all of your income. You pay 8% tax on income over the minimum amount for the 8% bracket and the lower tax rates on the income that falls within those ranges.
