California

Married/RDP Filing Joint, and Surviving Spouse with Dependents

$0–$14,910

$0.00 + 1% of amount over $0.00

$14,910.01–$35,352

$149.10 + 2% of amount over $14,910

$35,352.01–$55,794

$557.94 + 4% of amount over $35,352

$55,794.01–$77,452

$1,375.62 + 6% of amount over $55,794

$77,452.01–$97,884

$2,675.10 + 8% of amount over $77,452

$97,884.01–$500,000

$4,309.66 + 9.3% of amount over $97,884

$500,000.01–$600,000

$41,706.45 + 10.3% of amount over $500,000

$600,000.01–$1,000,000

$52,006.45 + 11.3% of amount over $600,000

$1,000,000.01 and over

$97,206.45 + 12.3% of amount over $1,000,000

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