California Tax Tables for 2016
The 2016 California Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the California State Tax Calculator 2016.
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California Tax Tables for 2016
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for California in 2016. California uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2016)
Marginal income tax brackets for Single filers in California for 2016. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 8,223.00 | 1% |
| 2 | $ 8,223.00 to $ 19,495.00 | 2% |
| 3 | $ 19,495.00 to $ 30,769.00 | 4% |
| 4 | $ 30,769.00 to $ 42,711.00 | 6% |
| 5 | $ 42,711.00 to $ 53,980.00 | 8% |
| 6 | $ 53,980.00 to $ 275,738.00 | 9.3% |
| 7 | $ 275,738.00 to $ 330,884.00 | 10.3% |
| 8 | $ 330,884.00 to $ 551,473.00 | 11.3% |
| 9 | $ 551,473.00 to $ 1,000,000.00 | 12.3% |
| 10 | $ 1,000,000.00 and over | 13.3% |
Married filing jointly – Progressive Tax Brackets (2016)
Marginal income tax brackets for Married filing jointly filers in California for 2016. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 16,446.00 | 1% |
| 2 | $ 16,446.00 to $ 38,990.00 | 2% |
| 3 | $ 38,990.00 to $ 61,538.00 | 4% |
| 4 | $ 61,538.00 to $ 85,422.00 | 6% |
| 5 | $ 85,422.00 to $ 107,960.00 | 8% |
| 6 | $ 107,960.00 to $ 551,476.00 | 9.3% |
| 7 | $ 551,476.00 to $ 661,768.00 | 10.3% |
| 8 | $ 661,768.00 to $ 1,000,000.00 | 11.3% |
| 9 | $ 1,000,000.00 to $ 1,102,946.00 | 12.3% |
| 10 | $ 1,102,946.00 and over | 13.3% |
Married filing separately – Progressive Tax Brackets (2016)
Marginal income tax brackets for Married filing separately filers in California for 2016. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 8,223.00 | 1% |
| 2 | $ 8,223.00 to $ 19,495.00 | 2% |
| 3 | $ 19,495.00 to $ 30,769.00 | 4% |
| 4 | $ 30,769.00 to $ 42,711.00 | 6% |
| 5 | $ 42,711.00 to $ 53,980.00 | 8% |
| 6 | $ 53,980.00 to $ 275,738.00 | 9.3% |
| 7 | $ 275,738.00 to $ 330,884.00 | 10.3% |
| 8 | $ 330,884.00 to $ 551,473.00 | 11.3% |
| 9 | $ 551,473.00 to $ 1,000,000.00 | 12.3% |
| 10 | $ 1,000,000.00 and over | 13.3% |
Head of household – Progressive Tax Brackets (2016)
Marginal income tax brackets for Head of household filers in California for 2016. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 8,223.00 | 1% |
| 2 | $ 8,223.00 to $ 19,495.00 | 2% |
| 3 | $ 19,495.00 to $ 30,769.00 | 4% |
| 4 | $ 30,769.00 to $ 42,711.00 | 6% |
| 5 | $ 42,711.00 to $ 53,980.00 | 8% |
| 6 | $ 53,980.00 to $ 275,738.00 | 9.3% |
| 7 | $ 275,738.00 to $ 330,884.00 | 10.3% |
| 8 | $ 330,884.00 to $ 551,473.00 | 11.3% |
| 9 | $ 551,473.00 to $ 1,000,000.00 | 12.3% |
| 10 | $ 1,000,000.00 and over | 13.3% |
Widowed – Progressive Tax Brackets (2016)
Marginal income tax brackets for Widowed filers in California for 2016. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 16,446.00 | 1% |
| 2 | $ 16,446.00 to $ 38,990.00 | 2% |
| 3 | $ 38,990.00 to $ 61,538.00 | 4% |
| 4 | $ 61,538.00 to $ 85,422.00 | 6% |
| 5 | $ 85,422.00 to $ 107,960.00 | 8% |
| 6 | $ 107,960.00 to $ 551,476.00 | 9.3% |
| 7 | $ 551,476.00 to $ 661,768.00 | 10.3% |
| 8 | $ 661,768.00 to $ 1,000,000.00 | 11.3% |
| 9 | $ 1,000,000.00 to $ 1,102,946.00 | 12.3% |
| 10 | $ 1,102,946.00 and over | 13.3% |
California Standard Deduction(2016)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $4,129 |
| Married filing jointly | $8,258 |
| Married filing separately | $4,129 |
| Head of household | $4,129 |
| Widowed | $8,258 |
California Payroll Taxes(2016)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| State Disability Insurance Tax | 0.9% | No cap |
| Employment Training Tax | 0% | No cap |
| Unemployment Insurance Tax | 0% | No cap |
California Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and California updates:
Frequently Asked Questions
How does community property affect my CA return?
Married/RDP filers may have community property allocation rules; see CA guidance.
Are employer retirement contributions taxed by CA?
Pre-tax 401(k)/403(b) contributions reduce federal and generally CA taxable wages.
Is there a separate Medicare surtax in CA?
Additional Medicare is federal; California PIT is separate and applies via its own brackets/credits.
Does CA tax out-of-state remote work?
CA generally taxes income earned while working in CA; non-CA work may be non-CA source—track days/location.
Can I deduct mortgage interest in CA?
Often yes, subject to CA limits/adjustments; compare standard vs itemized for CA.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.