California

Single, Married/RDP Filing Separate, and Fiduciaries

$0–$7,455

$0.00 + 1% of amount over $0.00

$7,455.01–$17,676

$74.55 + 2% of amount over $7,455

$17,676.01–$27,897

$278.97 + 4% of amount over $17,676

$27,897.01–$38,726

$687.81 + 6% of amount over $27,897

$38,726.01–$48,942

$1,337.55 + 8% of amount over $38,726

$48,942.01–$250,000

$2,154.83 + 9.3% of amount over $48,942

$250,000.01–$300,000

$20,853.22 + 10.3% of amount over $250,000

$300,000.01–$500,000

$26,003.22 + 11.3% of amount over $300,000

$500,000.01 and over

$48,603.22 + 12.3% of amount over $500,000

Note: California has a 1% surtax on taxable income above $1,000,000.