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2018 California Tax Brackets, Tax Rate Schedules and Standard Deductions
The California personal income tax brackets for 2018 were increased by
2.6%, which is the inflation factor for July 1, 2017 to
June 30, 2018. The tax rates have not been changed.
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2018 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 |
$8,544 |
$0 |
1.00% |
$0 |
| 8,544 |
20,255 |
85.44 |
2.00% |
8,544 |
| 20,255 |
31,969 |
319.66 |
4.00% |
20,255 |
| 31,969 |
44,377 |
788.22 |
6.00% |
31,969 |
| 44,377 |
56,085 |
1,532.70 |
8.00% |
44,377 |
| 56,085 |
286,492 |
2,469.34 |
9.30% |
56,085 |
| 286,492 |
343,788 |
23,897.19 |
10.30% |
286,492 |
| 343,788 |
572,980 |
29,798.68 |
11.30% |
343,788 |
| 572,980 |
and over |
55,697.38 |
12.30% |
572,980 |
RDP = Registered domestic partnership
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2018 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 |
$17,088 |
$0 |
1.00% |
$0 |
| 17,088 |
40,510 |
170.88 |
2.00% |
17,088 |
| 40,510 |
63,938 |
639.32 |
4.00% |
40,510 |
| 63,938 |
88,754 |
1,576.44 |
6.00% |
63,938 |
| 88,754 |
112,170 |
3,065.40 |
8.00% |
88,754 |
| 112,170 |
572,984 |
4,938.68 |
9.30% |
112,170 |
| 572,984 |
687,576 |
47,794.38 |
10.30% |
572,984 |
| 687,576 |
1,145,960 |
59,597.36 |
11.30% |
687,576 |
| 1,145,960 |
and over |
111,394.75 |
12.30% |
1,145,960 |
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2018 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
|
| $0 |
$17,099 |
$0 |
1.00% |
$0 |
| 17,099 |
40,512 |
170.99 |
2.00% |
17,099 |
| 40,512 |
52,224 |
639.25 |
4.00% |
40,512 |
| 52,224 |
64,632 |
1,107.73 |
6.00% |
52,224 |
| 64,632 |
76,343 |
1,852.21 |
8.00% |
64,632 |
| 76,343 |
389,627 |
2,789.09 |
9.30% |
76,343 |
| 389,627 |
467,553 |
31,924.50 |
10.30% |
389,627 |
| 467,553 |
779,253 |
39,950.88 |
11.30% |
467,553 |
| 779,253 |
and over |
75,172.98 |
12.30% |
779,253 |
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California 2018 Standard Deductions
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| Filing Status |
Deduction
Amount |
| Single or married/RDP filing separately |
$4,401 |
| Married/RDP filing jointly, head of household, or
qualifying widow(er) |
8,802 |
| Minimum standard deduction for dependents |
1,050 |
For more rates and information see 2018
California Tax Rates and Exemptions on the State of California Franchise Tax
Board website.
Revised: October 12, 2021
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