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California Tax Rates 2019

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)$244
Single, married/RDP filing separately, or head of household$122
Dependent$378
Blind$122
Age 65 or older$122

2019 Tax Rates Table

Schedule X
Use if your filing status is Single or Married/RDP Filing Separately

If the amount on Form 540, line 19 is
Over -But not over -Enter on Form 540, line 31
$0$8,809$0.00 + 1.00% of the amount over $0
8,80920,88388.09 + 2.00% of the amount over 8,809
20,88332,960329.57 + 4.00% of the amount over 20,883
32,96045,753812.65 + 6.00% of the amount over 32,960
45,75357,8241,580.23 + 8.00% of the amount over 45,753
57,824295,3732,545.91 + 9.30% of the amount over 57,824
295,373354,44524,637.97 + 10.30% of the amount over 295,373
354,445590,74230,722.39 + 11.30% of the amount over 354,445
590,742AND OVER57,423.95 + 12.30% of the amount over 590,742

Schedule Y
Use if your filing status is Married/RDP Filing Jointly or Qualifying Widow(er)

If the amount on Form 540, line 19 is
Over -But not over -Enter on Form 540, line 31
$017,618$0.00 + 1.00% of the amount over $0
17,61841,766176.18 + 2.00% of the amount over 17,618
41,76665,920659.14 + 4.00% of the amount over 41,766
65,92091,5061,625.30 + 6.00% of the amount over 65,920
91,506115,6483,160.46 + 8.00% of the amount over 91,506
115,648590,7465,091.82 + 9.30% of the amount over 115,648
590,746708,89049,275.93 + 10.30% of the amount over 590,746
708,8901,181,48461,444.76 + 11.30% of the amount over 708,890
1,181,484AND OVER114,847.88 + 12.30% of the amount over 1,181,484

Schedule Z
Use if your filing status is Head of Household


If the amount on Form 540, line 19 is
Over -But not over -Enter on Form 540, line 31
$017,629$0.00 + 1.00% of the amount over $0
17,62941,768176.29 + 2.00% of the amount over 17,629
41,76853,843659.07 + 4.00% of the amount over 41,768
53,84366,6361,142.07 + 6.00% of the amount over 53,843
66,63678,7101,909.65 + 8.00% of the amount over 66,636
78,710401,7052,875.57 + 9.30% of the amount over 78,710
401,705482,04732,914.11 + 10.30% of the amount over 401,705
482,047803,41041,189.34 + 11.30% of the amount over 482,047
803,410AND OVER77,503.36 + 12.30% of the amount over 803,410