California imposes a personal income tax on income that was generated in California.
California imposes a personal income tax on income that was generated in California. If you are operating your business as an S corporation, partnership, limited liability company, or a sole proprietorship, you may be subject to a bracketed personal income tax rate that ranges from 1 percent to 12.3 percent.
The tax brackets for 2012 appear below. An additional 1.0 percent tax is imposed on taxable income over $1 million.
| Single, Married Filing Separately | |
|---|---|
| Income Amount | Amount of Tax |
| $0 to $7,455 | 1% of the amount over $0 |
| $7,455 to $17,676 | $74.55, plus 2% of the amount over $7,455 |
| $17,676 to $27,897 | $278.97, plus 4% of the amount over $17,676 |
| $27,897 to $38,726 | $687.81, plus 6% of the amount over $27,897 |
| $38,726 to $48,942 | $1,337.55, plus 8% of the amount over $38,726 |
| $48,942 to $250,000 | $2,154.83, plus 9.3% of the amount over $48,942 |
| $250,000 to $300,000 | $20,853.22, plus 10.3% of the amount over $250,000 |
| $300,000 to $500,000 | $26,003.22, plus 11.3% of the amount over $300,000 |
| $500,000 and over | $48,603.22, plus 12.3% of the amount over $500,000 |
| Married Filing Jointly, Registered Domestic Partner Filing Jointly, Qualifying Widow(er) | |
|---|---|
| Income Amount | Amount of Tax |
| $0 to $14,910 | 1% of the amount over $0 |
| $14,910 to $35,352 | $149.10, plus 2% of the amount over $14,910 |
| $35,352 to $55,794 | $557.94, plus 4% of the amount over $35,352 |
| $55,794 to $77,452 | $1,375.62, plus 6% of the amount over $55,794 |
| $77,452 to $97,884 | $2,675.10, plus 8% of the amount over $77,452 |
| $97,884 to $500,000 | $4,309.66, plus 9.3% of the amount over $97,884 |
| $500,000 to $600,000 | $41,706.45, plus 10.3% of the amount over $500,000 |
| $600,000 to $1,000,000 | $52,006.45, plus 11.3% of the amount over $600,000 |
| $1,000,000 and over | $97,206.45, plus 12.3% of the amount over $1,000,000 |
| Head of Household | |
|---|---|
| Income Amount | Amount of Tax |
| $0 to $14,920 | 1% of the amount over $0 |
| $14,920 to $35,351 | $149.20, plus 2% of the amount over $14,920 |
| $35,351 to $45,571 | $557.82, plus 4% of the amount over $35,351 |
| $45,571 to $56,400 | $966.62, plus 6% of the amount over $45,571 |
| $56,400 to $66,618 | $1,616.36, plus 8% of the amount over $56,400 |
| $66,618 to $340,000 | $2,433.80, plus 9.3% of the amount over $66,618 |
| $340,000 to $408,000 | $27,858.33, plus 10.3% of the amount over $340,000 |
| $408,000 to $680,000 | $34,862.33, plus 11.3% of the amount over $408,000 |
| $680,000 and over | $65,598.33, plus 12.3% of the amount over $680,000 |