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California Tax Rates 2017

Corporate tax rates

Entity typeTax rate
Corporations other than banks and financials8.84%
Banks and financials10.84%
Alternative Minimum Tax (AMT) rate6.65%
S corporation rate1.5%
S corporation bank and financial rate3.5%

Individual tax rates

  • The maximum rate for individuals is 12.3%
  • The AMT rate for individuals is 7%
  • The Mental Health Services Tax Rate is 1% for taxable income in excess of $1,000,000.

Exemption credits

Filing Status/QualificationExemption amount
Married/Registered Domestic Partner (RDP) filing jointly or qualifying widow(er)$228
Single, married/RDP filing separately, or head of household$114
Dependent$353
Blind$114
Age 65 or older$114

Phaseout of exemption credits

Higher-income taxpayers' exemption credits are reduced as follows:

Filing statusReduce each credit by:For each:Federal AGI exceeds:
Single$6$2,500$187,203
Married/RDP filing separately$6$1,250$187,203
Head of household$6$2,500$280,808
Married/RDP filing jointly$12$2,500$374,411
Qualifying widow(er)$12$2,500$374,411

When applying the phaseout amount, apply the $6/$12 amount to each exemption credit, but do not reduce the credit below zero. If a personal exemption credit is less than the phaseout amount, do not apply the excess against a dependent exemption credit.

Standard deductions

The standard deduction amounts for:

Filing statusDeduction amount
Single or married/RDP filing separately$4,236
Married/RDP filing jointly, head of household, or qualifying widow(er)$8,472
The minimum standard deduction for dependents$1,050

Reduction in itemized deductions

Itemized deductions must be reduced by the lesser of 6% of the excess of the taxpayer's federal AGI over the threshold amount or 80% of the amount of itemized deductions otherwise allowed for the taxable year.

Filing statusAGI threshold
Single or married/RDP filing separately$187,203
Head of household$280,808
Married/RDP filing jointly or qualifying widow(er)$374,411

Schedule X — Single or married/RDP filing separately

If the taxable income is
OverBut not overTax isOf amount over
$0$8,223$0.00plus1.00%$0
$8,223$19,495$82.23plus2.00%$8,223
$19,495$30,769$307.67plus4.00%$19,495
$30,769$42,711$758.63plus6.00%$30,769
$42,711$53,980$1,475.15plus8.00%$42,711
$53,980$275,738$2,376.67plus9.30%$53,980
$275,738$330,884$23,000.16plus10.30%$275,738
$330,884$551,473$28,680.20plus11.30%$330,884
$551,473AND OVER$53,606.76plus12.30%$551,473

Schedule Y — Married/RDP filing jointly, or qualifying widow(er) with dependent child

If the taxable income is
OverBut not overTax isOf amount over
$0$16,446$0.00plus1.00%$0
$16,446$38,990$164.46plus2.00%$16,446
$38,990$61,538$615.34plus4.00%$38,990
$61,538$85,422$1,517.26plus6.00%$61,538
$85,422$107,960$2,950.30plus8.00%$85,422
$107,960$551,476$4,753.34plus9.30%$107,960
$551,476$661,768$46,000.33plus10.30%$551,476
$661,768$1,102,946$57,360.41plus11.30%$661,768
$1,102,946AND OVER$107,213.52plus12.30%$1,102,946

Schedule Z — Head of household

If the taxable income is
OverBut not overTax isOf amount over
$0$16,457$0.00plus1.00%$0
$16,457$38,991$164.51plus2.00%$16,457
$38,991$50,264$615.25plus4.00%$38,991
$50,264$62,206$1,066.17plus6.00%$50,264
$62,206$73,477$1,782.69plus8.00%$62,206
$73,477$375,002$2,684.37plus9.30%$73,477
$375,002$450,003$30,726.20plus10.30%$375,002
$450,003$750,003$38,451.30plus11.30%$450,003
$750,003AND OVER$72,351.30plus12.30%$750,003


* If you turn 65 on January 1, 2017, you are considered to be age 65 at the end of 2016.