2024 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. Schedule X – Use if your filing status is Single or Married/Registered Domestic Partner Filing Separately If the amount on Form 540, Line 19, is over: If the amount on Form 540, Line 19, is but not over: Enter on Form 540, line 31 of the amount over: of the amount over: $ 0 $ 10,756 $ 0.00 + 1.00% $ 0 10,756 25,499 107.56 + 2.00% 10,756 25,499 40,245 402.42 + 4.00% 25,499 40,245 55,866 992.26 + 6.00% 40,245 55,866 70,606 1,929.52 + 8.00% 55,866 70,606 360,659 3,108.72 + 9.30% 70,606 360,659 432,787 30,083.65 + 10.30% 360,659 432,787 721,314 37,512.83 + 11.30% 432,787 721,314 AND OVER 70,116.38 + 12.30% 721,314 If the amount on Form 540, Line 19, is over: If the amount on Form 540, Line 19, is but not over: Schedule Y – Use if your filing status is Married/Registered Domestic Partner Filing Jointly or Qualifying Surviving Spouse/Registered Domestic Partner Use if your filing status is Married/Registered Domestic Partner Filing Jointly or Qualifying Surviving Spouse/Registered Domestic Partner Schedule Z – Use if your filing status is Head of Household If the amount on Form 540, line 19 is over – If the amount on Form 540, Line 19, is but not over: Enter on Form 540, line 31 of the amount over– $ 0 $ 21,512 $ 0.00 + 1.00% $ 0 21,512 50,998 215.12 + 2.00% 21,512 50,998 80,490 804.84 + 4.00% 50,998 80,490 111,732 1,984.52 + 6.00% 80,490 111,732 141,212 3,859.04 + 8.00% 111,732 141,212 721,318 6,217.44 + 9.30% 141,212 721,318 865,574 60,167.30 + 10.30% 721,318 865,574 1,442,628 75,025.67 + 11.30% 865,574 1,442,628 AND OVER 140,232.77 + 12.30% 1,442,628 If the amount on Form 540, line 19 is over – If the amount on Form 540, line 19 is, but not over – Enter on Form 540, line 31 of the amount over– $ 0 $ 21,527 $ 0.00 + 1.00% $ 0 21,527 51,000 215.27 + 2.00% 21,527 51,000 65,744 804.73 + 4.00% 51,000 65,744 81,364 1,394.49 + 6.00% 65,744 81,364 96,107 2,331.69 + 8.00% 81,364 96,107 490,493 3,511.13 + 9.30% 96,107 490,493 588,593 40,189.03 + 10.30% 490,493 588,593 980,987 50,293.33 + 11.30% 588,593 980,987 AND OVER 94,633.85 + 12.30% 980,987 Personal Income Tax Booklet 2024 Page 75 How to Figure Tax Using the 2024 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. Step 2: They subtract the amount at the beginning of their range from their taxable income Example $ 125,000 Minus 111,732 Equals $ 13,268 Your Income $ Minus $ Step 3: They multiply the result from Step 2 by the percentage for their range. $ 13,268 Times .08 Equals $1,061.44 $ Times $ 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 $4,920 on Form 540, line 31. $3,859.04 Plus 1,061.44 Equals $ 4,920.48 $ Plus $