California 2023 State Income Tax Brackets
State income tax rates, brackets, and effective tax calculator
California 2023 Income Tax Brackets
Single Filers
| Rate | Income Over | Up To |
|---|---|---|
| 1% | $0 | $10,756 |
| 2% | $10,756 | $25,499 |
| 4% | $25,499 | $40,245 |
| 6% | $40,245 | $55,866 |
| 8% | $55,866 | $70,606 |
| 9.30% | $70,606 | $360,659 |
| 10.30% | $360,659 | $432,787 |
| 11.30% | $432,787 | $721,314 |
| 12.30% | $721,314 | $1,000,000 |
| 13.30% | $1,000,000 | No limit |
Standard deduction: $5,540
Married Filing Jointly
| Rate | Income Over | Up To |
|---|---|---|
| 1% | $0 | $21,512 |
| 2% | $21,512 | $50,998 |
| 4% | $50,998 | $80,490 |
| 6% | $80,490 | $111,732 |
| 8% | $111,732 | $141,732 |
| 9.30% | $141,732 | $721,318 |
| 10.30% | $721,318 | $865,574 |
| 11.30% | $865,574 | $1,000,000 |
| 12.30% | $1,000,000 | $1,442,628 |
| 13.30% | $1,442,628 | No limit |
Standard deduction: $11,080
Note: 13.3% rate includes 1% mental health surcharge. Additional 1.1% SDI payroll tax (no wage ceiling). Highest state income tax in US.
2023 Federal vs. California State Tax Rates
Federal top marginal rate
37%
California top marginal rate
13.30%
When combined with federal taxes, California residents in the highest bracket face a combined marginal rate of approximately 50.3% on their last dollar of income.
Effective California Tax Rates by Income
Your effective rate is the actual percentage of income paid in state taxes — always lower than the top marginal rate because lower brackets apply to lower portions of income.
| Income | Single — Tax Owed | Single — Effective Rate |
|---|---|---|
| $30,000 | $381.64 | 1.27% |
| $50,000 | $1,245.16 | 2.49% |
| $75,000 | $3,017.04 | 4.02% |
| $100,000 | $5,327.14 | 5.33% |
| $150,000 | $9,977.14 | 6.65% |
| $200,000 | $14,627.14 | 7.31% |
| $300,000 | $23,927.14 | 7.98% |
| $500,000 | $44,481.88 | 8.90% |
Estimates based on standard deduction. Does not include local income taxes, credits, or deductions beyond standard.
Key Tax Facts: California in 2023
Sales Tax Rate
7.25%
State rate (local taxes may add more)
Property Tax Rate
0.75%
Effective average rate on home value
Income Tax
Yes
Progressive brackets
Retirement Income
Taxed
Pensions and retirement income taxed
Social Security
Not taxed
Social Security exempt from state tax
Estate / Inheritance Tax
No
No estate or inheritance tax
Other Tax Years
Federal Brackets by Filing Status (2023)
Other States — 2023 Tax Brackets
Frequently Asked Questions — California State Taxes
Does California have a state income tax?
Yes. California levies a state individual income tax in 2023. The rates and brackets shown above apply to residents filing as single or married filing jointly. 13.3% rate includes 1% mental health surcharge. Additional 1.1% SDI payroll tax (no wage ceiling). Highest state income tax in US.
How do California tax brackets work?
Like federal taxes, California uses a marginal (progressive) tax system. Only the income within each bracket is taxed at that rate — not all your income. For example, if California has a 5% top rate, you pay 5% only on income above the top bracket threshold, not on your entire salary.
What is the difference between marginal and effective tax rate in California?
Your marginal tax rate is the rate on your highest dollar of income. Your effective tax rate is your total state tax bill divided by your gross income — always lower than your marginal rate. For example, a worker at the top bracket in California may have a marginal rate of 13.3% but an effective rate several points lower due to income in lower brackets.
When were California's tax brackets last updated?
The brackets shown here reflect 2023 rates as enacted by Californialegislation and published by the state Department of Revenue. CalcFi updates state tax data annually following each state's legislative session. Data sourced from official state tax agency publications and the Tax Foundation. Last updated: March 2025.