California Tax Tables for 2022
The 2022 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 2022.
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California Tax Tables for 2022
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for California in 2022. 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 (2022)
Marginal income tax brackets for Single filers in California for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,099.00 | 1% |
| 2 | $ 10,099.00 to $ 23,942.00 | 2% |
| 3 | $ 23,942.00 to $ 37,788.00 | 4% |
| 4 | $ 37,788.00 to $ 52,455.00 | 6% |
| 5 | $ 52,455.00 to $ 66,295.00 | 8% |
| 6 | $ 66,295.00 to $ 338,639.00 | 9.3% |
| 7 | $ 338,639.00 to $ 406,364.00 | 10.3% |
| 8 | $ 406,364.00 to $ 677,275.00 | 11.3% |
| 9 | $ 677,275.00 to $ 1,000,000.00 | 12.3% |
| 10 | $ 1,000,000.00 and over | 13.3% |
Married filing jointly – Progressive Tax Brackets (2022)
Marginal income tax brackets for Married filing jointly filers in California for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,198.00 | 1% |
| 2 | $ 20,198.00 to $ 47,884.00 | 2% |
| 3 | $ 47,884.00 to $ 75,576.00 | 4% |
| 4 | $ 75,576.00 to $ 104,910.00 | 6% |
| 5 | $ 104,910.00 to $ 132,590.00 | 8% |
| 6 | $ 132,590.00 to $ 677,278.00 | 9.3% |
| 7 | $ 677,278.00 to $ 812,278.00 | 10.3% |
| 8 | $ 812,278.00 to $ 1,000,000.00 | 11.3% |
| 9 | $ 1,000,000.00 to $ 1,354,550.00 | 12.3% |
| 10 | $ 1,354,550.00 and over | 13.3% |
Married filing separately – Progressive Tax Brackets (2022)
Marginal income tax brackets for Married filing separately filers in California for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,099.00 | 1% |
| 2 | $ 10,099.00 to $ 23,942.00 | 2% |
| 3 | $ 23,942.00 to $ 37,788.00 | 4% |
| 4 | $ 37,788.00 to $ 52,455.00 | 6% |
| 5 | $ 52,455.00 to $ 66,295.00 | 8% |
| 6 | $ 66,295.00 to $ 338,639.00 | 9.3% |
| 7 | $ 338,639.00 to $ 406,364.00 | 10.3% |
| 8 | $ 406,364.00 to $ 677,275.00 | 11.3% |
| 9 | $ 677,275.00 to $ 1,000,000.00 | 12.3% |
| 10 | $ 1,000,000.00 and over | 13.3% |
Head of household – Progressive Tax Brackets (2022)
Marginal income tax brackets for Head of household filers in California for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,099.00 | 1% |
| 2 | $ 10,099.00 to $ 23,942.00 | 2% |
| 3 | $ 23,942.00 to $ 37,788.00 | 4% |
| 4 | $ 37,788.00 to $ 52,455.00 | 6% |
| 5 | $ 52,455.00 to $ 66,295.00 | 8% |
| 6 | $ 66,295.00 to $ 338,639.00 | 9.3% |
| 7 | $ 338,639.00 to $ 406,364.00 | 10.3% |
| 8 | $ 406,364.00 to $ 677,275.00 | 11.3% |
| 9 | $ 677,275.00 to $ 1,000,000.00 | 12.3% |
| 10 | $ 1,000,000.00 and over | 13.3% |
Widowed – Progressive Tax Brackets (2022)
Marginal income tax brackets for Widowed filers in California for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,198.00 | 1% |
| 2 | $ 20,198.00 to $ 47,884.00 | 2% |
| 3 | $ 47,884.00 to $ 75,576.00 | 4% |
| 4 | $ 75,576.00 to $ 104,910.00 | 6% |
| 5 | $ 104,910.00 to $ 132,590.00 | 8% |
| 6 | $ 132,590.00 to $ 677,278.00 | 9.3% |
| 7 | $ 677,278.00 to $ 812,278.00 | 10.3% |
| 8 | $ 812,278.00 to $ 1,000,000.00 | 11.3% |
| 9 | $ 1,000,000.00 to $ 1,354,550.00 | 12.3% |
| 10 | $ 1,354,550.00 and over | 13.3% |
California Standard Deduction(2022)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $5,202 |
| Married filing jointly | $10,404 |
| Married filing separately | $5,202 |
| Head of household | $5,202 |
| Widowed | $10,404 |
California Payroll Taxes(2022)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| State Disability Insurance Tax | 1.1% | 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 Paid Family Leave show up on taxes?
PFL benefits are administered via EDD; federal/state taxability differs—check current guidance.
Does California allow Section 125 (cafeteria plan) pre-tax?
Many Section 125 items reduce taxable wages; details depend on CA conformity and plan design.
I moved mid-year—how is CA tax handled?
Use part-year rules; apportion income between states and file CA as part-year resident if applicable.
Does California tax ESOP distributions?
Distributions are generally taxable per federal/state rules; timing/character matters.
Can I add extra CA withholding to smooth refunds?
Yes—enter additional withholding and rerun to see impact on take-home and refund.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.