This page contains the tax table information used for the calculation of tax and payroll deductions in California in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ US, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for California or would like to add to or suggest amendments to the information herein then please contact us.
The Income tax rates and personal allowances in California are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the California Tax Calculator 2022.
California provides a standard Personal Exemption tax deduction of $ 140.00 in 2022 per qualifying filer and $ 443.00 per qualifying dependent(s), this is used to reduce the amount of income that is subject to tax in 2022.
The standard deduction for a Single Filer in California for 2022 is $ 5,202.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 1% | Income from $ 0.000.00 | to | $ 10,099.00 |
| 2% | Income from $ 10,099.01 | to | $ 23,942.00 |
| 4% | Income from $ 23,942.01 | to | $ 37,788.00 |
| 6% | Income from $ 37,788.01 | to | $ 52,455.00 |
| 8% | Income from $ 52,455.01 | to | $ 66,295.00 |
| 9.3% | Income from $ 66,295.01 | to | $ 338,639.00 |
| 10.3% | Income from $ 338,639.01 | to | $ 406,364.00 |
| 11.3% | Income from $ 406,364.01 | to | $ 677,275.00 |
| 12.3% | Income from $ 677,275.01 | to | $ 1,000,000.00 |
| 13.3% | Income from $ 1,000,000.01 | and above | |
The standard deduction for a Married (Joint) Filer in California for 2022 is $ 10,404.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 1% | Income from $ 0.000.00 | to | $ 20,198.00 |
| 2% | Income from $ 20,198.01 | to | $ 47,884.00 |
| 4% | Income from $ 47,884.01 | to | $ 75,576.00 |
| 6% | Income from $ 75,576.01 | to | $ 104,910.00 |
| 8% | Income from $ 104,910.01 | to | $ 132,590.00 |
| 9.3% | Income from $ 132,590.01 | to | $ 677,278.00 |
| 10.3% | Income from $ 677,278.01 | to | $ 812,278.00 |
| 11.3% | Income from $ 812,278.01 | to | $ 1,000,000.00 |
| 12.3% | Income from $ 1,000,000.01 | to | $ 1,354,550.00 |
| 13.3% | Income from $ 1,354,550.01 | and above | |
The standard deduction for a Married (separate) Filer in California for 2022 is $ 5,202.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 1% | Income from $ 0.000.00 | to | $ 10,099.00 |
| 2% | Income from $ 10,099.01 | to | $ 23,942.00 |
| 4% | Income from $ 23,942.01 | to | $ 37,788.00 |
| 6% | Income from $ 37,788.01 | to | $ 52,455.00 |
| 8% | Income from $ 52,455.01 | to | $ 66,295.00 |
| 9.3% | Income from $ 66,295.01 | to | $ 338,639.00 |
| 10.3% | Income from $ 338,639.01 | to | $ 406,364.00 |
| 11.3% | Income from $ 406,364.01 | to | $ 677,275.00 |
| 12.3% | Income from $ 677,275.01 | to | $ 1,000,000.00 |
| 13.3% | Income from $ 1,000,000.01 | and above | |
The standard deduction for a Head of Household Filer in California for 2022 is $ 5,202.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 1% | Income from $ 0.000.00 | to | $ 10,099.00 |
| 2% | Income from $ 10,099.01 | to | $ 23,942.00 |
| 4% | Income from $ 23,942.01 | to | $ 37,788.00 |
| 6% | Income from $ 37,788.01 | to | $ 52,455.00 |
| 8% | Income from $ 52,455.01 | to | $ 66,295.00 |
| 9.3% | Income from $ 66,295.01 | to | $ 338,639.00 |
| 10.3% | Income from $ 338,639.01 | to | $ 406,364.00 |
| 11.3% | Income from $ 406,364.01 | to | $ 677,275.00 |
| 12.3% | Income from $ 677,275.01 | to | $ 1,000,000.00 |
| 13.3% | Income from $ 1,000,000.01 | and above | |
The standard deduction for a Widower Filer in California for 2022 is $ 10,404.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 1% | Income from $ 0.000.00 | to | $ 20,198.00 |
| 2% | Income from $ 20,198.01 | to | $ 47,884.00 |
| 4% | Income from $ 47,884.01 | to | $ 75,576.00 |
| 6% | Income from $ 75,576.01 | to | $ 104,910.00 |
| 8% | Income from $ 104,910.01 | to | $ 132,590.00 |
| 9.3% | Income from $ 132,590.01 | to | $ 677,278.00 |
| 10.3% | Income from $ 677,278.01 | to | $ 812,278.00 |
| 11.3% | Income from $ 812,278.01 | to | $ 1,000,000.00 |
| 12.3% | Income from $ 1,000,000.01 | to | $ 1,354,550.00 |
| 13.3% | Income from $ 1,354,550.01 | and above | |
In compliance with the regulations set forth by California, employers are mandated to adhere to specific payroll deduction requirements. These deductions, essential for ensuring conformity with legal standards, are routinely withheld by employers. It's important to note that these deductions are subject to annual revisions. For the year 2022, the detailed breakdown of California payroll deductions can be found below, reflecting our commitment to both regulatory adherence and transparency.
| Social security category | Employee | Employer | Total |
|---|---|---|---|
| State Disability Insurance Tax | 1.1% | 0% | 1.1% |
| Employment Training Tax | 0% | 0.1% | 0.1% |
| Unemployment Insurance Tax | 0% | 3.4% | 3.4% |
| Social security category | Employee | Employer | ||
|---|---|---|---|---|
| Min. Earnings | Max. Contribution | Min. Earnings | Max. Contribution | |
| State Disability Insurance Tax | n/a | n/a | n/a | n/a |
| Employment Training Tax | n/a | n/a | n/a | $ 7,000.00 |
| Unemployment Insurance Tax | n/a | n/a | n/a | $ 7,000.00 |
The federal standard deduction for a Single Filer in 2022 is $ 12,950.00.
The federal federal allowance for Over 65 years of age Single Filer in 2022 is $ 1,700.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 10,275.00 |
| 12% | Income from $ 10,275.01 | to | $ 41,775.00 |
| 22% | Income from $ 41,775.01 | to | $ 89,075.00 |
| 24% | Income from $ 89,075.01 | to | $ 170,050.00 |
| 32% | Income from $ 170,050.01 | to | $ 215,950.00 |
| 35% | Income from $ 215,950.01 | to | $ 539,900.00 |
| 37% | Income from $ 539,900.01 | and above | |
The federal standard deduction for a Married (Joint) Filer in 2022 is $ 25,900.00.
The federal federal allowance for Over 65 years of age Married (Joint) Filer in 2022 is $ 1,400.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 20,550.00 |
| 12% | Income from $ 20,550.01 | to | $ 83,550.00 |
| 22% | Income from $ 83,550.01 | to | $ 178,150.00 |
| 24% | Income from $ 178,150.01 | to | $ 340,100.00 |
| 32% | Income from $ 340,100.01 | to | $ 431,900.00 |
| 35% | Income from $ 431,900.01 | to | $ 647,850.00 |
| 37% | Income from $ 647,850.01 | and above | |
The federal standard deduction for a Married (separate) Filer in 2022 is $ 12,950.00.
The federal federal allowance for Over 65 years of age Married (separate) Filer in 2022 is $ 1,400.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 10,275.00 |
| 12% | Income from $ 10,275.01 | to | $ 41,775.00 |
| 22% | Income from $ 41,775.01 | to | $ 89,075.00 |
| 24% | Income from $ 89,075.01 | to | $ 170,050.00 |
| 32% | Income from $ 170,050.01 | to | $ 215,950.00 |
| 35% | Income from $ 215,950.01 | to | $ 323,925.00 |
| 37% | Income from $ 323,925.01 | and above | |
The federal standard deduction for a Head of Household Filer in 2022 is $ 19,400.00.
The federal federal allowance for Over 65 years of age Head of Household Filer in 2022 is $ 1,700.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 14,650.00 |
| 12% | Income from $ 14,650.01 | to | $ 55,900.00 |
| 22% | Income from $ 55,900.01 | to | $ 89,050.00 |
| 24% | Income from $ 89,050.01 | to | $ 170,050.00 |
| 32% | Income from $ 170,050.01 | to | $ 215,950.00 |
| 35% | Income from $ 215,950.01 | to | $ 539,900.00 |
| 37% | Income from $ 539,900.01 | and above | |
The federal standard deduction for a Widower Filer in 2022 is $ 25,900.00.
The federal federal allowance for Over 65 years of age Widower Filer in 2022 is $ 1,400.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 20,550.00 |
| 12% | Income from $ 20,550.01 | to | $ 83,550.00 |
| 22% | Income from $ 83,550.01 | to | $ 178,150.00 |
| 24% | Income from $ 178,150.01 | to | $ 340,100.00 |
| 32% | Income from $ 340,100.01 | to | $ 431,900.00 |
| 35% | Income from $ 431,900.01 | to | $ 647,850.00 |
| 37% | Income from $ 647,850.01 | and above | |
Note: you must be between the ages of 25 and 65 to claim EITC in 2022 unless you have 1 or more children.
| Element | Number of Children | |||
|---|---|---|---|---|
| 0 | 1 | 2 | 3 | |
| Credit rate | 7.65% | 34% | 40% | 45% |
| Earned income amount | $ 7,320.00 | $ 10,980.00 | $ 15,410.00 | $ 15,410.00 |
| Maximum credit amount | $ 560.00 | $ 3,733.00 | $ 6,164.00 | $ 6,935.00 |
| Phaseout amount threshold | $ 9,160.00 | $ 20,130.00 | $ 20,130.00 | $ 20,130.00 |
| 7.65% | 15.98% | 21.06% | 21.06% | |
| Element | Number of Children | |||
|---|---|---|---|---|
| 0 | 1 | 2 | 3 | |
| Credit rate | 7.65% | 34% | 40% | 45% |
| Earned income amount | $ 7,360.00 | $ 11,020.00 | $ 15,580.00 | $ 15,580.00 |
| Maximum credit amount | $ 560.00 | $ 3,733.00 | $ 6,164.00 | $ 6,935.00 |
| Phaseout amount threshold | $ 15,220.00 | $ 28,850.00 | $ 28,850.00 | $ 28,850.00 |
| Phaseout rate | 7.65% | 15.98% | 21.06% | 21.06% |
| FICA category | Employee | Employer | Total |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | 12.4% |
| Medicare | 1.45% | 1.45% | 2.9% |
| Additional Medicare | 0.9% | 0% | 0.9% |
| Federal Unemployment Taxes (FUTA) | 0% | 6% | 6% |
| FICA category | Employee | Employer | ||
|---|---|---|---|---|
| Min. Earnings | Max. Contribution | Min. Earnings | Max. Contribution | |
| Social Security | n/a | $ 147,000.00 | n/a | $ 147,000.00 |
| Medicare | n/a | n/a | n/a | n/a |
| Additional Medicare | $ 200,000.00 | n/a | n/a | n/a |
| Federal Unemployment Taxes (FUTA) | n/a | n/a | n/a | $ 7,000.00 |
| Retirment Plan type | Standard | Over 50 Catch Up |
|---|---|---|
| 401(k), 403(b), SARSEP, and 457 plans | $ 20,500.00 | $ 6,500.00 |
| SIMPLE plans | $ 14,000.00 | $ 3,000.00 |
The 2022 tax rates and thresholds for both the California State Tax Tables and Federal Tax Tables are comprehensively integrated into the California Tax Calculator for 2022. This tool is freely available and is designed to help you accurately estimate your 2023 tax return.
The following tax tables are supported by iCalculator™ US as part of the suite of free tax tools available in the US Tax HUB we provide for California.
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