$ 0

$

10,099 $ 0.00 + 1.00%

$ 0 10,099 23,942 100.99 + 2.00% 10,099

23,942

37,788

377.85

+ 4.00% 23,942 37,788 52,455 931.69 + 6.00% 37,788 52,455 66,295 1,811.71 + 8.00% 52,455

66,295 338,639 2,918.91 + 9.30% 66,295 338,639 406,364 28,246.90 + 10.30% 338,639 406,364 677,275 35,222.58 + 11.30% 406,364 677,275 AND OVER 65,835.52 + 12.30% 677,275

$

0

$

20,198 $

0.00

+ 1.00%

$ 0 20,198 47,884

201.98

+ 2.00% 20,198 47,884 75,576

755.70

+ 4.00% 47,884 75,576

104,910

1,863.38

+ 6.00% 75,576 104,910

132,590

3,623.42

+ 8.00% 104,910 132,590

677,278

5,837.82

+ 9.30% 132,590 677,278 812,728 56,493.80 + 10.30% 677,278

812,728

1,354,550

70,445.15

+ 11.30% 812,728

1,354,550

AND OVER

131,671.04

+ 12.30% 1,354,550

$ 0

$

20,212 $ 0.00 + 1.00%

$ 0 20,212 47,887 202.12 + 2.00% 20,212 47,887 61,730 755.62 + 4.00% 47,887 61,730 76,397 1,309.34 + 6.00% 61,730 76,397 90,240 2,189.36 + 8.00% 76,397 90,240 460,547 3,296.80 + 9.30% 90,240 460,547

552,658 37,735.35

+

10.30% 460,547 552,658

921,095

47,222.78

+

11.30% 552,658

921,095

AND OVER

88,856.16

+

12.30% 921,095

+ 1,607.20 2022 California Tax Rate Schedules To e-file and eliminate the math, go to ftb.ca.gov. To figure your tax online, go to ftb.ca.gov/tax-rates. Use only if your taxable income on Form 540, line 19 is more than $100,000. If $100,000 or less, use the Tax Table. If the amount on Form 540, line 19 is Enter on Form 540, line 31 of the amount over – over – But not over – Schedule X – Use if your filing status is Single or Married/RDP Filing Separately

Schedule Y – Use if your filing status is Married/RDP Filing Jointly or Qualifying S urviving Spouse/RDP

Schedule Z – Use if your filing status is Head of Household

How to Figure Tax Using the 2022 California Tax Rate Schedules Example: Chris and Pat Smith are filing a joint tax return using Form 540. Their taxable income on Form 540, line 19 is $125,000. Step 1: Using Schedule Y, they find the taxable income range that includes their taxable income of $125,000. Example Your Income Step 2: They subtract the amount at the beginning of their range from their taxable income. $ 125,000 $ - 104,910 - $ 20,090 $ Step 3: They multiply the result from Step 2 by the percentage for their range. $ 20,090 x .08 $ 1,607.20 $ x $ Step 4: They round the amount from Step 3 to two decimals (if necessary) and add it to the tax amount for their income range. After rounding the result, they will enter $5,231 on Form 540, line 31. $3,623.42 $5,230.62 $ + $ Personal Income Tax Booklet 2022 Page 93 over – But not over – If the amount on Form 540, line 19 is Enter on Form 540, line 31 of the amount over – If the amount on Form 540, line 19 is over – But not over – Enter on Form 540, line 31 of the amount over –