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California Tax Rates 2018

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)$236
Single, married/RDP filing separately, or head of household$118
Dependent$367
Blind$118
Age 65 or older$118
Estates*$10
Trusts*$1

* Estates and Trusts exemption credits are considered "Special credits allowed" under R&TC §17733.

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$194,504
Married/RDP filing separately$6$1,250$194,504
Head of household$6$2,500$291,760
Married/RDP filing jointly$12$2,500$389,013
Qualifying widow(er)$12$2,500$389,013

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$4,401
Married/RDP filing jointly, head of household, or qualifying widow(er)$8,802
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$194,504
Head of household$291,760
Married/RDP filing jointly or qualifying widow(er)$389,013

Earned Income Tax Credit

The California earned income tax credit is available to California households with federal adjusted gross income (AGI) of:

  • Less than $16,751 if there are no qualifying children.
  • Less than $24,951 if there are one or more qualifying children.

The maximum amount of investment income to remain eligible for the credit is $3,699.

Nonrefundable Renter's credit

This nonrefundable, non-carryover credit for renters is available for:

  • Single or married/RDP filing separately with a California AGI of $41,641 or less.
    • The credit is $60.
  • Married/RDP filing jointly, head of household, or qualifying widow(er) with a California AGI of $83,282 or less.
    • The credit is $120.

Miscellaneous credits

  • Qualified senior head of household credit
    • 2% of California taxable income
    • Maximum California AGI of $76,082
    • Maximum credit of $1,434
  • Joint custody head of household credit/dependent parent credit
    • 30% of net tax
    • Maximum credit of $469

AMT exemption

Filing statusAmount
Married/RDP filing jointly or qualifying widow(er)$95,373
Single or head of household$71,531
Married/RDP filing separately, estates, or trusts$47,685

AMT exemption phaseout

Filing statusAmount
Married/RDP filing jointly or qualifying widow(er)$357,650
Single or head of household$268,237
Married/RDP filing separately, estates, or trusts$178,822

FTB cost recovery fees

Fee typeFee
Bank and corporation filing enforcement fee$100
Bank and corporation collection fee$365
Personal income tax filing enforcement fee$81
Personal income tax collection fee$266

The personal income tax fees apply to individuals and partnerships, as well as limited liability companies that are classified as partnerships. The bank and corporation fees apply to banks and corporations, as well as limited liability companies that are classified as corporations. Interest does not accrue on these cost recovery fees.

Schedule X — Single or married/RDP filing separately

Taxable income overBut not overTax is
$0$8,544$0.00 + 1.00% of amount over $0
$8,544$20,255$85.44 + 2.00% of amount over $8,544
$20,255$31,969$319.66 + 4.00% of amount over $20,255
$31,969$44,377$788.22 + 6.00% of amount over $31,969
$44,377$56,085$1,532.70 + 8.00% of amount over $44,377
$56,085$286,492$2,469.34 + 9.30% of amount over $56,085
$286,492$343,788$23,897.19 + 10.30% of amount over $286,492
$343,788$572,980$29,798.68 + 11.30% of amount over $343,788
$572,980AND OVER$55,697.38 + 12.30% of amount over $572,980

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

Taxable income overBut not overTax is
$0$17,088$0.00 + 1.00% of amount over $0
$17,088$40,510$170.88 + 2.00% of amount over $17,088
$40,510$63,938$639.32 + 4.00% of amount over $40,510
$63,938$88,754$1,576.44 + 6.00% of amount over $63,938
$88,754$112,170$3,065.40 + 8.00% of amount over $88,754
$112,170$572,984$4,938.68 + 9.30% of amount over $112,170
$572,984$687,576$47,794.38 + 10.30% of amount over $572,984
$687,567$1,145,960$59,597.36 + 11.30% of amount over $687,576
$1,145,960AND OVER$111,394.75 + 12.30% of amount over $1,145,960

Schedule Z — Head of household

Taxable income overBut not overTax is
$0$17,099$0.00 + 1.00% of amount over $0
$17,099$40,512$170.99 + 2.00% of amount over $17,088
$40,512$52,224$639.25 + 4.00% of amount over $40,510
$52,224$64,632$1,107.73 + 6.00% of amount over $52,224
$64,632$76,343$1,852.21 + 8.00% of amount over $64,632
$76,343$389,627$2,789.09 + 9.30% of amount over $76,343
$389,627$467,553$31,924.50 + 10.30% of amount over $389,627
$467,553$779,253$39,950.88 + 11.30% of amount over $467,553
$779,253AND OVER$75,172.98 + 12.30% of amount over $779,253

Individual Filing Requirements

If your gross income or adjusted gross income is more than the amount shown in the chart below for your filing status, age, and number of dependents, then you have a filing requirement.

Filing StatusAge as of December 31, 2018*California Gross IncomeCalifornia Adjusted Gross Income
DependentsDependents
012 or more012 or more
Single or head of householdUnder 65$17,693$29,926$39,101$14,154$26,387$35,562
65 or older$23,593$32,768$40,108$20,054$29,229$36,569
Married/RDP filing jointly or separatelyUnder 65 (both spouses/RDPs)$35,388$47,621$56,796$28,312$40,545$49,720
65 or older (one spouse)$41,288$50,463$57,803$34,212$43,387$50,727
65 or older 
(both spouses/RDPs)
$47,188$56,363$63,703$40,112$49,287$56,627
Qualifying widow(er)Under 65N/A$29,926$39,101N/A$26,387$35,562
65 or olderN/A$32,768$40,108N/A$29,229$36,569
Dependent of another person (Any filing status)Under 65More than your standard deduction
65 or olderMore than your standard deduction

* If you turn 65 on January 1, 2018, you are considered to be age 65 at the end of 2017.