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2013 California Tax Rates and Exemptions

The rate of inflation in California, for the period from July 1, 2012, through June 30, 2013, was 1.7%. The 2013 personal income tax brackets are indexed by this amount.

Corporate tax rates

Entity type Tax rate
Corporations other than banks and financials 8.84%
Banks and financials 10.84%
Alternative Minimum Tax (AMT) rate 6.65%
S corporation rate 1.5%
S corporation bank and financial rate 3.5%

Individual tax rates

  • The maximum rate for individuals is 12.3%
  • The AMT rate for individuals is 7%
  • The Mental Health Services Tax Rate is 1% for taxable income in excess of $1,000,000.

Exemption credits

Filing Status/Qualification Exemption amount
Married/Registered Domestic Partner (RDP) filing jointly or qualifying widow(er) $212
Single, married/RDP filing separately, or head of household $106
Dependent $326
Blind $106
Age 65 or older $106

Phaseout of exemption credits

Higher-income taxpayers' exemption credits are reduced as follows:

Filing status Reduce each credit by: For each: Federal AGI exceeds:
Single $6 $2,500 $172,615
Married/RDP filing separately $6 $1,250 $172,615
Head of household $6 $2,500 $258,927
Married/RDP filing jointly $12 $2,500 $345,235
Qualifying widow(er) $12 $2,500 $345,235

When applying the phaseout amount, apply the $6/$12 amount to each exemption credit, but do not reduce the credit below zero. If a personal exemption credit is less than the phaseout amount, do not apply the excess against a dependent exemption credit.

Standard deductions

The standard deduction amounts for:

Filing status Deduction amount
Single or married/RDP filing separately $3,906
Married/RDP filing jointly, head of household, or qualifying widow(er) $7,812
The minimum standard deduction for dependents $1,000

Reduction in itemized deductions

Itemized deductions must be reduced by the lesser of 6% of the excess of the taxpayer's federal AGI over the threshold amount or 80% of the amount of itemized deductions otherwise allowed for the taxable year.

Filing status AGI threshold
Single or married/RDP filing separately $172,615
Head of household $258,927
Married/RDP filing jointly or qualifying widow(er) $345,235

Nonrefundable Renter's credit

This nonrefundable, non-carryover credit for renters is available for:

  • Single or married/RDP filing separately with a California AGI of $36,955 or less.
    • The credit is $60.
  • Married/RDP filing jointly, head of household, or qualifying widow(er) with a California AGI of $73,910 or less.
    • The credit is $120.

Miscellaneous credits

  • Qualified senior head of household credit
    • 2% of California taxable income
    • Maximum California AGI of $67,520
    • Maximum credit of $1,272
  • Joint custody head of household credit/dependent parent credit
    • 30% of net tax
    • Maximum credit of $416

AMT exemption

Filing status Amount
Married/RDP filing jointly or qualifying widow(er) $84,640
Single or head of household $63,481
Married/RDP filing separately, estates, or trusts $42,319

AMT exemption phaseout

Filing status Amount
Married/RDP filing jointly or qualifying widow(er) $317,401
Single or head of household $238,051
Married/RDP filing separately, estates, or trusts $158,700

FTB cost recovery fees

Fee type Fee
Bank and corporation filing enforcement fee $96
Bank and corporation collection fee $287
Personal income tax filing enforcement fee $78
Personal income tax collection fee $170

The personal income tax fees apply to individuals and partnerships, as well as limited liability companies that are classified as partnerships. The bank and corporation fees apply to banks and corporations, as well as limited liability companies that are classified as corporations. Interest does not accrue on these cost recovery fees.

2013 California Tax Rate Schedules

Schedule X — Single or married/RDP filing separately

If the taxable income is
Over But not over Tax is Of amount over
$0 $7,582 $0.00 plus 1.00% $0
$7,582 $17,976 $75.82 plus 2.00% $7,582
$17,976 $28,371 $283.70 plus 4.00% $17,976
$28,371 $39,384 $699.50 plus 6.00% $28,371
$39,384 $49,774 $1,360.28 plus 8.00% $39,384
$49,774 $254,250 $2,191.48 plus 9.30% $49,774
$254,250 $305,100 $21,207.75 plus 10.30% $254,250
$305,100 $508,500 $26,445.30 plus 11.30% $305,100
$508,500 AND OVER $49,429.50 plus 12.30% $508,500

Schedule Y — Married/RDP filing jointly, or qualifying widow(er) with dependent child

If the taxable income is
Over But not over Tax is Of amount over
$0 $15,164 $0.00 plus 1.00% $0
$15,164 $35,952 $151.64 plus 2.00% $15,164
$35,952 $56,742 $567.40 plus 4.00% $35,952
$56,742 $78,768 $1,399.00 plus 6.00% $56,742
$78,768 $99,548 $2,720.56 plus 8.00% $78,768
$99,548 $508,500 $4,382.96 plus 9.30% $99,548
$508,500 $610,200 $42,415.50 plus 10.30% $508,500
$610,200 $1,017,000 $52,890.60 plus 11.30% $610,200
$1,017,000 AND OVER $98,859.00 plus 12.30% $1,017,000

Schedule Z — Head of household

If the taxable income is
Over But not over Tax is Of amount over
$0 $15,174 $0.00 plus 1.00% $0
$15,174 $35,952 $151.74 plus 2.00% $15,174
$35,952 $46,346 $567.30 plus 4.00% $35,952
$46,346 $57,359 $983.06 plus 6.00% $46,346
$57,359 $67,751 $1,643.84 plus 8.00% $57,359
$67,751 $345,780 $2,475.20 plus 9.30% $67,751
$345,780 $414,936 $28,331.90 plus 10.30% $345,780
$414,936 $691,560 $35,454.97 plus 11.30% $414,936
$691,560 AND OVER $66,713.48 plus 12.30% $691,560

Individual Filing Requirements

If your gross income or adjusted gross income is more than the amount shown in the chart below for your filing status, age, and number of dependents, then you have a filing requirement.

Filing Status Age as of December 31, 2013* California Gross Income California Adjusted Gross Income
Dependents Dependents
0 1 2 or more 0 1 2 or more
Single or head of household Under 65 $15,702 $26,569 $34,719 $12,562 $23,429 $31,579
65 or older $21,002 $29,152 $35,672 $17,862 $26,012 $32,532
Married/RDP filing jointly or separately Under 65 (both spouses/RDPs) $31,406 $42,273 $50,423 $25,125 $35,992 $44,142
65 or older (one spouse) $36,706 $44,856 $51,376 $30,425 $38,575 $45,095
65 or older
(both spouses/RDPs)
$42,006 $50,156 $56,676 $35,725 $43,875 $50,395
Qualifying widow(er) Under 65 N/A $26,569 $34,719 N/A $23,429 $31,579
65 or older N/A $29,152 $35,672 N/A $26,012 $32,532
Dependent of another person (Any filing status) Under 65 More than your standard deduction
65 or older More than your standard deduction

* If you turn 65 on January 1, 2014, you are considered to be age 65 at the end of 2013.