2020 California Individual Tax Rate Tables
Schedule X
Use if your filing status is Single or Married/RDP Filing Separately
If the amount on Form 540, line 19 is
| Over – | But not over – | Enter on Form 540, line 31 |
|---|---|---|
| $0 | $8,932 | $0.00 + 1.00% of the amount over $0 |
| 8,932 | 21,175 | 89.32 + 2.00% of the amount over 8,932 |
| 21,175 | 33,421 | 334.18 + 4.00% of the amount over 21,175 |
| 33,421 | 46,394 | 824.02 + 6.00% of the amount over 33,421 |
| 46,394 | 58,634 | 1,602.40 + 8.00% of the amount over 46,394 |
| 58,634 | 299,508 | 2,581.60 + 9.30% of the amount over 58,634 |
| 299,508 | 359,407 | 24,982.88 + 10.30% of the amount over 299,508 |
| 359,407 | 599,012 | 31,152.48 + 11.30% of the amount over 359,407 |
| 599,012 | AND OVER | 58,227.85 + 12.30% of the amount over 599,012 |
Schedule Y
Use if your filing status is Married/RDP Filing Jointly or Qualifying Widow(er)
If the amount on Form 540, line 19 is
| Over – | But not over – | Enter on Form 540, line 31 |
|---|---|---|
| $0 | $17,864 | $0.00 + 1.00% of the amount over $0 |
| 17,864 | 42,350 | 178.64 + 2.00% of the amount over 17,864 |
| 42,350 | 66,842 | 668.36 + 4.00% of the amount over 42,350 |
| 66,842 | 92,788 | 1,648.04 + 6.00% of the amount over 66,842 |
| 92,788 | 117,268 | 3,204.80 + 8.00% of the amount over 92,788 |
| 117,268 | 599,016 | 5,163.20 + 9.30% of the amount over 117,268 |
| 599,016 | 718,814 | 49,965.76 + 10.30% of the amount over 599,016 |
| 718,814 | 1,198,024 | 62,304.95 + 11.30% of the amount over 718,814 |
| 1,198,024 | AND OVER | 116,455.68 + 12.30% of the amount over 1,198,024 |
Schedule Z
Use if your filing status is Head of Household
If the amount on Form 540, line 19 is
| Over – | But not over – | Enter on Form 540, line 31 |
|---|---|---|
| $ 0 | $17,864 | $0.00 + 1.00% of the amount over $0 |
| 17,864 | 42,353 | 178.64 + 2.00% of the amount over 17,864 |
| 42,353 | 54,597 | 668.36 + 4.00% of the amount over 42,353 |
| 54,597 | 67,569 | 1,158.06 + 6.00% of the amount over 54,597 |
| 67,569 | 79,812 | 1,936.38 + 8.00% of the amount over 67,569 |
| 79,812 | 407,329 | 2,915.82 + 9.30% of the amount over 79,812 |
| 407,329 | 488,796 | 33,374.90 + 10.30% of the amount over 407,329 |
| 488,796 | 814,658 | 41,766.00 + 11.30% of the amount over 488,796 |
| 814,658 | AND OVER | 78,588.41 + 12.30% of the amount over 814,658 |
The inflation rate, as measured by the CCPI for all urban consumers from June of 2019 to June of 2020, was 1.4%.
Standard deduction
The standard deduction amount for single or separate taxpayers will increase from $4,537 to $4,601 for tax year 2020.
For married filing/Registered Domestic Partner (RDP) jointly, qualifying widower, or head of household taxpayers, the standard deduction increases from $9,074 to $9,202 for tax year 2020.
Exemption amounts
The personal and senior exemption amount for single, married/RDP filing separately, and head of household taxpayers will increase from $122 to $124 for the 2020 tax year 2020. For joint or surviving spouse taxpayers, the personal and senior exemption credit will increase from $244 to $248 for the tax year 2020.
The dependent exemption credit will increase from $378 per dependent claimed in 2019 to $383 per dependent claimed for 2020.