2025 California Tax Table To Find Your Tax: • Read down the column labeled “If Your Taxable Income Is . . .” to find the range that includes your taxable income from Form 540, line 19 or Form 540NR, line 19. • Read across the columns labeled “The Tax For Filing Status” until you find the tax that applies for your taxable income and filing status.

Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is $1 $50 $0 $0 $0 6,451 6,550 65 65 65 12,951 13,050 149 130 130 51 150 1 1 1 6,551 6,650 66 66 66 13,051 13,150 151 131 131 151 250 2 2 2 6,651 6,750 67 67 67 13,151 13,250 153 132 132 251 350 3 3 3 6,751 6,850 68 68 68 13,251 13,350 155 133 133 351 450 4 4 4 6,851 6,950 69 69 69 13,351 13,450 157 134 134 451 550 5 5 5 6,951 7,050 70 70 70 13,451 13,550 159 135 135 551 650 6 6 6 7,051 7,150 71 71 71 13,551 13,650 161 136 136 651 750 7 7 7 7,151 7,250 72 72 72 13,651 13,750 163 137 137 751 850 8 8 8 7,251 7,350 73 73 73 13,751 13,850 165 138 138 851 950 9 9 9 7,351 7,450 74 74 74 13,851 13,950 167 139 139 951 1,050 10 10 10 7,451 7,550 75 75 75 13,951 14,050 169 140 140 1,051 1,150 11 11 11 7,551 7,650 76 76 76 14,051 14,150 171 141 141 1,151 1,250 12 12 12 7,651 7,750 77 77 77 14,151 14,250 173 142 142 1,251 1,350 13 13 13 7,751 7,850 78 78 78 14,251 14,350 175 143 143 1,351 1,450 14 14 14 7,851 7,950 79 79 79 14,351 14,450 177 144 144 1,451 1,550 15 15 15 7,951 8,050 80 80 80 14,451 14,550 179 145 145 1,551 1,650 16 16 16 8,051 8,150 81 81 81 14,551 14,650 181 146 146 1,651 1,750 17 17 17 8,151 8,250 82 82 82 14,651 14,750 183 147 147 1,751 1,850 18 18 18 8,251 8,350 83 83 83 14,751 14,850 185 148 148 1,851 1,950 19 19 19 8,351 8,450 84 84 84 14,851 14,950 187 149 149 1,951 2,050 20 20 20 8,451 8,550 85 85 85 14,951 15,050 189 150 150 2,051 2,150 21 21 21 8,551 8,650 86 86 86 15,051 15,150 191 151 151 2,151 2,250 22 22 22 8,651 8,750 87 87 87 15,151 15,250 193 152 152 2,251 2,350 23 23 23 8,751 8,850 88 88 88 15,251 15,350 195 153 153 2,351 2,450 24 24 24 8,851 8,950 89 89 89 15,351 15,450 197 154 154 2,451 2,550 25 25 25 8,951 9,050 90 90 90 15,451 15,550 199 155 155 2,551 2,650 26 26 26 9,051 9,150 91 91 91 15,551 15,650 201 156 156 2,651 2,750 27 27 27 9,151 9,250 92 92 92 15,651 15,750 203 157 157 2,751 2,850 28 28 28 9,251 9,350 93 93 93 15,751 15,850 205 158 158 2,851 2,950 29 29 29 9,351 9,450 94 94 94 15,851 15,950 207 159 159 2,951 3,050 30 30 30 9,451 9,550 95 95 95 15,951 16,050 209 160 160 3,051 3,150 31 31 31 9,551 9,650 96 96 96 16,051 16,150 211 161 161 3,151 3,250 32 32 32 9,651 9,750 97 97 97 16,151 16,250 213 162 162 3,251 3,350 33 33 33 9,751 9,850 98 98 98 16,251 16,350 215 163 163 3,351 3,450 34 34 34 9,851 9,950 99 99 99 16,351 16,450 217 164 164 3,451 3,550 35 35 35 9,951 10,050 100 100 100 16,451 16,550 219 165 165 3,551 3,650 36 36 36 10,051 10,150 101 101 101 16,551 16,650 221 166 166 3,651 3,750 37 37 37 10,151 10,250 102 102 102 16,651 16,750 223 167 167 3,751 3,850 38 38 38 10,251 10,350 103 103 103 16,751 16,850 225 168 168 3,851 3,950 39 39 39 10,351 10,450 104 104 104 16,851 16,950 227 169 169 3,951 4,050 40 40 40 10,451 10,550 105 105 105 16,951 17,050 229 170 170 4,051 4,150 41 41 41 10,551 10,650 106 106 106 17,051 17,150 231 171 171 4,151 4,250 42 42 42 10,651 10,750 107 107 107 17,151 17,250 233 172 172 4,251 4,350 43 43 43 10,751 10,850 108 108 108 17,251 17,350 235 173 173 4,351 4,450 44 44 44 10,851 10,950 109 109 109 17,351 17,450 237 174 174 4,451 4,550 45 45 45 10,951 11,050 110 110 110 17,451 17,550 239 175 175 4,551 4,650 46 46 46 11,051 11,150 111 111 111 17,551 17,650 241 176 176 4,651 4,750 47 47 47 11,151 11,250 113 112 112 17,651 17,750 243 177 177 4,751 4,850 48 48 48 11,251 11,350 115 113 113 17,751 17,850 245 178 178 4,851 4,950 49 49 49 11,351 11,450 117 114 114 17,851 17,950 247 179 179 4,951 5,050 50 50 50 11,451 11,550 119 115 115 17,951 18,050 249 180 180 5,051 5,150 51 51 51 11,551 11,650 121 116 116 18,051 18,150 251 181 181 5,151 5,250 52 52 52 11,651 11,750 123 117 117 18,151 18,250 253 182 182 5,251 5,350 53 53 53 11,751 11,850 125 118 118 18,251 18,350 255 183 183 5,351 5,450 54 54 54 11,851 11,950 127 119 119 18,351 18,450 257 184 184 5,451 5,550 55 55 55 11,951 12,050 129 120 120 18,451 18,550 259 185 185 5,551 5,650 56 56 56 12,051 12,150 131 121 121 18,551 18,650 261 186 186 5,651 5,750 57 57 57 12,151 12,250 133 122 122 18,651 18,750 263 187 187 5,751 5,850 58 58 58 12,251 12,350 135 123 123 18,751 18,850 265 188 188 5,851 5,950 59 59 59 12,351 12,450 137 124 124 18,851 18,950 267 189 189 5,951 6,050 60 60 60 12,451 12,550 139 125 125 18,951 19,050 269 190 190 6,051 6,150 61 61 61 12,551 12,650 141 126 126 19,051 19,150 271 191 191 6,151 6,250 62 62 62 12,651 12,750 143 127 127 19,151 19,250 273 192 192 6,251 6,350 63 63 63 12,751 12,850 145 128 128 19,251 19,350 275 193 193 6,351 6,450 64 64 64 12,851 12,950 147 129 129 19,351 19,450 277 194 194 Continued on next page. Personal Income Tax Booklet 2025

2025 California Tax Table – Continued Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is 19,451 19,550 279 195 195 26,451 26,550 424 308 308 33,451 33,550 704 448 448 19,551 19,650 281 196 196 26,551 26,650 428 310 310 33,551 33,650 708 450 450 19,651 19,750 283 197 197 26,651 26,750 432 312 312 33,651 33,750 712 452 452 19,751 19,850 285 198 198 26,751 26,850 436 314 314 33,751 33,850 716 454 454 19,851 19,950 287 199 199 26,851 26,950 440 316 316 33,851 33,950 720 456 456 19,951 20,050 289 200 200 26,951 27,050 444 318 318 33,951 34,050 724 458 458 20,051 20,150 291 201 201 27,051 27,150 448 320 320 34,051 34,150 728 460 460 20,151 20,250 293 202 202 27,151 27,250 452 322 322 34,151 34,250 732 462 462 20,251 20,350 295 203 203 27,251 27,350 456 324 324 34,251 34,350 736 464 464 20,351 20,450 297 204 204 27,351 27,450 460 326 326 34,351 34,450 740 466 466 20,451 20,550 299 205 205 27,451 27,550 464 328 328 34,451 34,550 744 468 468 20,551 20,650 301 206 206 27,551 27,650 468 330 330 34,551 34,650 748 470 470 20,651 20,750 303 207 207 27,651 27,750 472 332 332 34,651 34,750 752 472 472 20,751 20,850 305 208 208 27,751 27,850 476 334 334 34,751 34,850 756 474 474 20,851 20,950 307 209 209 27,851 27,950 480 336 336 34,851 34,950 760 476 476 20,951 21,050 309 210 210 27,951 28,050 484 338 338 34,951 35,050 764 478 478 21,051 21,150 311 211 211 28,051 28,150 488 340 340 35,051 35,150 768 480 480 21,151 21,250 313 212 212 28,151 28,250 492 342 342 35,151 35,250 772 482 482 21,251 21,350 315 213 213 28,251 28,350 496 344 344 35,251 35,350 776 484 484 21,351 21,450 317 214 214 28,351 28,450 500 346 346 35,351 35,450 780 486 486 21,451 21,550 319 215 215 28,451 28,550 504 348 348 35,451 35,550 784 488 488 21,551 21,650 321 216 216 28,551 28,650 508 350 350 35,551 35,650 788 490 490 21,651 21,750 323 217 217 28,651 28,750 512 352 352 35,651 35,750 792 492 492 21,751 21,850 325 218 218 28,751 28,850 516 354 354 35,751 35,850 796 494 494 21,851 21,950 327 219 219 28,851 28,950 520 356 356 35,851 35,950 800 496 496 21,951 22,050 329 220 220 28,951 29,050 524 358 358 35,951 36,050 804 498 498 22,051 22,150 331 221 221 29,051 29,150 528 360 360 36,051 36,150 808 500 500 22,151 22,250 333 222 222 29,151 29,250 532 362 362 36,151 36,250 812 502 502 22,251 22,350 335 224 224 29,251 29,350 536 364 364 36,251 36,350 816 504 504 22,351 22,450 337 226 226 29,351 29,450 540 366 366 36,351 36,450 820 506 506 22,451 22,550 339 228 228 29,451 29,550 544 368 368 36,451 36,550 824 508 508 22,551 22,650 341 230 230 29,551 29,650 548 370 370 36,551 36,650 828 510 510 22,651 22,750 343 232 232 29,651 29,750 552 372 372 36,651 36,750 832 512 512 22,751 22,850 345 234 234 29,751 29,850 556 374 374 36,751 36,850 836 514 514 22,851 22,950 347 236 236 29,851 29,950 560 376 376 36,851 36,950 840 516 516 22,951 23,050 349 238 238 29,951 30,050 564 378 378 36,951 37,050 844 518 518 23,051 23,150 351 240 240 30,051 30,150 568 380 380 37,051 37,150 848 520 520 23,151 23,250 353 242 242 30,151 30,250 572 382 382 37,151 37,250 852 522 522 23,251 23,350 355 244 244 30,251 30,350 576 384 384 37,251 37,350 856 524 524 23,351 23,450 357 246 246 30,351 30,450 580 386 386 37,351 37,450 860 526 526 23,451 23,550 359 248 248 30,451 30,550 584 388 388 37,451 37,550 864 528 528 23,551 23,650 361 250 250 30,551 30,650 588 390 390 37,551 37,650 868 530 530 23,651 23,750 363 252 252 30,651 30,750 592 392 392 37,651 37,750 872 532 532 23,751 23,850 365 254 254 30,751 30,850 596 394 394 37,751 37,850 876 534 534 23,851 23,950 367 256 256 30,851 30,950 600 396 396 37,851 37,950 880 536 536 23,951 24,050 369 258 258 30,951 31,050 604 398 398 37,951 38,050 884 538 538 24,051 24,150 371 260 260 31,051 31,150 608 400 400 38,051 38,150 888 540 540 24,151 24,250 373 262 262 31,151 31,250 612 402 402 38,151 38,250 892 542 542 24,251 24,350 375 264 264 31,251 31,350 616 404 404 38,251 38,350 896 544 544 24,351 24,450 377 266 266 31,351 31,450 620 406 406 38,351 38,450 900 546 546 24,451 24,550 379 268 268 31,451 31,550 624 408 408 38,451 38,550 904 548 548 24,551 24,650 381 270 270 31,551 31,650 628 410 410 38,551 38,650 908 550 550 24,651 24,750 383 272 272 31,651 31,750 632 412 412 38,651 38,750 912 552 552 24,751 24,850 385 274 274 31,751 31,850 636 414 414 38,751 38,850 916 554 554 24,851 24,950 387 276 276 31,851 31,950 640 416 416 38,851 38,950 920 556 556 24,951 25,050 389 278 278 31,951 32,050 644 418 418 38,951 39,050 924 558 558 25,051 25,150 391 280 280 32,051 32,150 648 420 420 39,051 39,150 928 560 560 25,151 25,250 393 282 282 32,151 32,250 652 422 422 39,151 39,250 932 562 562 25,251 25,350 395 284 284 32,251 32,350 656 424 424 39,251 39,350 936 564 564 25,351 25,450 397 286 286 32,351 32,450 660 426 426 39,351 39,450 940 566 566 25,451 25,550 399 288 288 32,451 32,550 664 428 428 39,451 39,550 944 568 568 25,551 25,650 401 290 290 32,551 32,650 668 430 430 39,551 39,650 948 570 570 25,651 25,750 403 292 292 32,651 32,750 672 432 432 39,651 39,750 952 572 572 25,751 25,850 405 294 294 32,751 32,850 676 434 434 39,751 39,850 956 574 574 25,851 25,950 407 296 296 32,851 32,950 680 436 436 39,851 39,950 960 576 576 25,951 26,050 409 298 298 32,951 33,050 684 438 438 39,951 40,050 964 578 578 26,051 26,150 411 300 300 33,051 33,150 688 440 440 40,051 40,150 968 580 580 26,151 26,250 413 302 302 33,151 33,250 692 442 442 40,151 40,250 972 582 582 26,251 26,350 416 304 304 33,251 33,350 696 444 444 40,251 40,350 976 584 584 26,351 26,450 420 306 306 33,351 33,450 700 446 446 40,351 40,450 980 586 586 Continued on next page. Personal Income Tax Booklet 2025

2025 California Tax Table – Continued Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is 40,451 40,550 984 588 588 47,451 47,550 1,385 728 728 54,451 54,550 1,805 908 908 40,551 40,650 988 590 590 47,551 47,650 1,391 730 730 54,551 54,650 1,811 912 912 40,651 40,750 992 592 592 47,651 47,750 1,397 732 732 54,651 54,750 1,817 916 916 40,751 40,850 996 594 594 47,751 47,850 1,403 734 734 54,751 54,850 1,823 920 920 40,851 40,950 1,000 596 596 47,851 47,950 1,409 736 736 54,851 54,950 1,829 924 924 40,951 41,050 1,004 598 598 47,951 48,050 1,415 738 738 54,951 55,050 1,835 928 928 41,051 41,150 1,008 600 600 48,051 48,150 1,421 740 740 55,051 55,150 1,841 932 932 41,151 41,250 1,012 602 602 48,151 48,250 1,427 742 742 55,151 55,250 1,847 936 936 41,251 41,350 1,016 604 604 48,251 48,350 1,433 744 744 55,251 55,350 1,853 940 940 41,351 41,450 1,020 606 606 48,351 48,450 1,439 746 746 55,351 55,450 1,859 944 944 41,451 41,550 1,025 608 608 48,451 48,550 1,445 748 748 55,451 55,550 1,865 948 948 41,551 41,650 1,031 610 610 48,551 48,650 1,451 750 750 55,551 55,650 1,871 952 952 41,651 41,750 1,037 612 612 48,651 48,750 1,457 752 752 55,651 55,750 1,877 956 956 41,751 41,850 1,043 614 614 48,751 48,850 1,463 754 754 55,751 55,850 1,883 960 960 41,851 41,950 1,049 616 616 48,851 48,950 1,469 756 756 55,851 55,950 1,889 964 964 41,951 42,050 1,055 618 618 48,951 49,050 1,475 758 758 55,951 56,050 1,895 968 968 42,051 42,150 1,061 620 620 49,051 49,150 1,481 760 760 56,051 56,150 1,901 972 972 42,151 42,250 1,067 622 622 49,151 49,250 1,487 762 762 56,151 56,250 1,907 976 976 42,251 42,350 1,073 624 624 49,251 49,350 1,493 764 764 56,251 56,350 1,913 980 980 42,351 42,450 1,079 626 626 49,351 49,450 1,499 766 766 56,351 56,450 1,919 984 984 42,451 42,550 1,085 628 628 49,451 49,550 1,505 768 768 56,451 56,550 1,925 988 988 42,551 42,650 1,091 630 630 49,551 49,650 1,511 770 770 56,551 56,650 1,931 992 992 42,651 42,750 1,097 632 632 49,651 49,750 1,517 772 772 56,651 56,750 1,937 996 996 42,751 42,850 1,103 634 634 49,751 49,850 1,523 774 774 56,751 56,850 1,943 1,000 1,000 42,851 42,950 1,109 636 636 49,851 49,950 1,529 776 776 56,851 56,950 1,949 1,004 1,004 42,951 43,050 1,115 638 638 49,951 50,050 1,535 778 778 56,951 57,050 1,955 1,008 1,008 43,051 43,150 1,121 640 640 50,051 50,150 1,541 780 780 57,051 57,150 1,961 1,012 1,012 43,151 43,250 1,127 642 642 50,151 50,250 1,547 782 782 57,151 57,250 1,967 1,016 1,016 43,251 43,350 1,133 644 644 50,251 50,350 1,553 784 784 57,251 57,350 1,973 1,020 1,020 43,351 43,450 1,139 646 646 50,351 50,450 1,559 786 786 57,351 57,450 1,979 1,024 1,024 43,451 43,550 1,145 648 648 50,451 50,550 1,565 788 788 57,451 57,550 1,985 1,028 1,028 43,551 43,650 1,151 650 650 50,551 50,650 1,571 790 790 57,551 57,650 1,992 1,032 1,032 43,651 43,750 1,157 652 652 50,651 50,750 1,577 792 792 57,651 57,750 2,000 1,036 1,036 43,751 43,850 1,163 654 654 50,751 50,850 1,583 794 794 57,751 57,850 2,008 1,040 1,040 43,851 43,950 1,169 656 656 50,851 50,950 1,589 796 796 57,851 57,950 2,016 1,044 1,044 43,951 44,050 1,175 658 658 50,951 51,050 1,595 798 798 57,951 58,050 2,024 1,048 1,048 44,051 44,150 1,181 660 660 51,051 51,150 1,601 800 800 58,051 58,150 2,032 1,052 1,052 44,151 44,250 1,187 662 662 51,151 51,250 1,607 802 802 58,151 58,250 2,040 1,056 1,056 44,251 44,350 1,193 664 664 51,251 51,350 1,613 804 804 58,251 58,350 2,048 1,060 1,060 44,351 44,450 1,199 666 666 51,351 51,450 1,619 806 806 58,351 58,450 2,056 1,064 1,064 44,451 44,550 1,205 668 668 51,451 51,550 1,625 808 808 58,451 58,550 2,064 1,068 1,068 44,551 44,650 1,211 670 670 51,551 51,650 1,631 810 810 58,551 58,650 2,072 1,072 1,072 44,651 44,750 1,217 672 672 51,651 51,750 1,637 812 812 58,651 58,750 2,080 1,076 1,076 44,751 44,850 1,223 674 674 51,751 51,850 1,643 814 814 58,751 58,850 2,088 1,080 1,080 44,851 44,950 1,229 676 676 51,851 51,950 1,649 816 816 58,851 58,950 2,096 1,084 1,084 44,951 45,050 1,235 678 678 51,951 52,050 1,655 818 818 58,951 59,050 2,104 1,088 1,088 45,051 45,150 1,241 680 680 52,051 52,150 1,661 820 820 59,051 59,150 2,112 1,092 1,092 45,151 45,250 1,247 682 682 52,151 52,250 1,667 822 822 59,151 59,250 2,120 1,096 1,096 45,251 45,350 1,253 684 684 52,251 52,350 1,673 824 824 59,251 59,350 2,128 1,100 1,100 45,351 45,450 1,259 686 686 52,351 52,450 1,679 826 826 59,351 59,450 2,136 1,104 1,104 45,451 45,550 1,265 688 688 52,451 52,550 1,685 828 828 59,451 59,550 2,144 1,108 1,108 45,551 45,650 1,271 690 690 52,551 52,650 1,691 832 832 59,551 59,650 2,152 1,112 1,112 45,651 45,750 1,277 692 692 52,651 52,750 1,697 836 836 59,651 59,750 2,160 1,116 1,116 45,751 45,850 1,283 694 694 52,751 52,850 1,703 840 840 59,751 59,850 2,168 1,120 1,120 45,851 45,950 1,289 696 696 52,851 52,950 1,709 844 844 59,851 59,950 2,176 1,124 1,124 45,951 46,050 1,295 698 698 52,951 53,050 1,715 848 848 59,951 60,050 2,184 1,128 1,128 46,051 46,150 1,301 700 700 53,051 53,150 1,721 852 852 60,051 60,150 2,192 1,132 1,132 46,151 46,250 1,307 702 702 53,151 53,250 1,727 856 856 60,151 60,250 2,200 1,136 1,136 46,251 46,350 1,313 704 704 53,251 53,350 1,733 860 860 60,251 60,350 2,208 1,140 1,140 46,351 46,450 1,319 706 706 53,351 53,450 1,739 864 864 60,351 60,450 2,216 1,144 1,144 46,451 46,550 1,325 708 708 53,451 53,550 1,745 868 868 60,451 60,550 2,224 1,148 1,148 46,551 46,650 1,331 710 710 53,551 53,650 1,751 872 872 60,551 60,650 2,232 1,152 1,152 46,651 46,750 1,337 712 712 53,651 53,750 1,757 876 876 60,651 60,750 2,240 1,156 1,156 46,751 46,850 1,343 714 714 53,751 53,850 1,763 880 880 60,751 60,850 2,248 1,160 1,160 46,851 46,950 1,349 716 716 53,851 53,950 1,769 884 884 60,851 60,950 2,256 1,164 1,164 46,951 47,050 1,355 718 718 53,951 54,050 1,775 888 888 60,951 61,050 2,264 1,168 1,168 47,051 47,150 1,361 720 720 54,051 54,150 1,781 892 892 61,051 61,150 2,272 1,172 1,172 47,151 47,250 1,367 722 722 54,151 54,250 1,787 896 896 61,151 61,250 2,280 1,176 1,176 47,251 47,350 1,373 724 724 54,251 54,350 1,793 900 900 61,251 61,350 2,288 1,180 1,180 47,351 47,450 1,379 726 726 54,351 54,450 1,799 904 904 61,351 61,450 2,296 1,184 1,184 Continued on next page. Personal Income Tax Booklet 2025

2025 California Tax Table – Continued Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is 61,451 61,550 2,304 1,188 1,188 68,451 68,550 2,864 1,468 1,483 75,451 75,550 3,460 1,748 1,903 61,551 61,650 2,312 1,192 1,192 68,551 68,650 2,872 1,472 1,489 75,551 75,650 3,469 1,752 1,909 61,651 61,750 2,320 1,196 1,196 68,651 68,750 2,880 1,476 1,495 75,651 75,750 3,479 1,756 1,915 61,751 61,850 2,328 1,200 1,200 68,751 68,850 2,888 1,480 1,501 75,751 75,850 3,488 1,760 1,921 61,851 61,950 2,336 1,204 1,204 68,851 68,950 2,896 1,484 1,507 75,851 75,950 3,497 1,764 1,927 61,951 62,050 2,344 1,208 1,208 68,951 69,050 2,904 1,488 1,513 75,951 76,050 3,507 1,768 1,933 62,051 62,150 2,352 1,212 1,212 69,051 69,150 2,912 1,492 1,519 76,051 76,150 3,516 1,772 1,939 62,151 62,250 2,360 1,216 1,216 69,151 69,250 2,920 1,496 1,525 76,151 76,250 3,525 1,776 1,945 62,251 62,350 2,368 1,220 1,220 69,251 69,350 2,928 1,500 1,531 76,251 76,350 3,535 1,780 1,951 62,351 62,450 2,376 1,224 1,224 69,351 69,450 2,936 1,504 1,537 76,351 76,450 3,544 1,784 1,957 62,451 62,550 2,384 1,228 1,228 69,451 69,550 2,944 1,508 1,543 76,451 76,550 3,553 1,788 1,963 62,551 62,650 2,392 1,232 1,232 69,551 69,650 2,952 1,512 1,549 76,551 76,650 3,562 1,792 1,969 62,651 62,750 2,400 1,236 1,236 69,651 69,750 2,960 1,516 1,555 76,651 76,750 3,572 1,796 1,975 62,751 62,850 2,408 1,240 1,240 69,751 69,850 2,968 1,520 1,561 76,751 76,850 3,581 1,800 1,981 62,851 62,950 2,416 1,244 1,244 69,851 69,950 2,976 1,524 1,567 76,851 76,950 3,590 1,804 1,987 62,951 63,050 2,424 1,248 1,248 69,951 70,050 2,984 1,528 1,573 76,951 77,050 3,600 1,808 1,993 63,051 63,150 2,432 1,252 1,252 70,051 70,150 2,992 1,532 1,579 77,051 77,150 3,609 1,812 1,999 63,151 63,250 2,440 1,256 1,256 70,151 70,250 3,000 1,536 1,585 77,151 77,250 3,618 1,816 2,005 63,251 63,350 2,448 1,260 1,260 70,251 70,350 3,008 1,540 1,591 77,251 77,350 3,628 1,820 2,011 63,351 63,450 2,456 1,264 1,264 70,351 70,450 3,016 1,544 1,597 77,351 77,450 3,637 1,824 2,017 63,451 63,550 2,464 1,268 1,268 70,451 70,550 3,024 1,548 1,603 77,451 77,550 3,646 1,828 2,023 63,551 63,650 2,472 1,272 1,272 70,551 70,650 3,032 1,552 1,609 77,551 77,650 3,655 1,832 2,029 63,651 63,750 2,480 1,276 1,276 70,651 70,750 3,040 1,556 1,615 77,651 77,750 3,665 1,836 2,035 63,751 63,850 2,488 1,280 1,280 70,751 70,850 3,048 1,560 1,621 77,751 77,850 3,674 1,840 2,041 63,851 63,950 2,496 1,284 1,284 70,851 70,950 3,056 1,564 1,627 77,851 77,950 3,683 1,844 2,047 63,951 64,050 2,504 1,288 1,288 70,951 71,050 3,064 1,568 1,633 77,951 78,050 3,693 1,848 2,053 64,051 64,150 2,512 1,292 1,292 71,051 71,150 3,072 1,572 1,639 78,051 78,150 3,702 1,852 2,059 64,151 64,250 2,520 1,296 1,296 71,151 71,250 3,080 1,576 1,645 78,151 78,250 3,711 1,856 2,065 64,251 64,350 2,528 1,300 1,300 71,251 71,350 3,088 1,580 1,651 78,251 78,350 3,721 1,860 2,071 64,351 64,450 2,536 1,304 1,304 71,351 71,450 3,096 1,584 1,657 78,351 78,450 3,730 1,864 2,077 64,451 64,550 2,544 1,308 1,308 71,451 71,550 3,104 1,588 1,663 78,451 78,550 3,739 1,868 2,083 64,551 64,650 2,552 1,312 1,312 71,551 71,650 3,112 1,592 1,669 78,551 78,650 3,748 1,872 2,089 64,651 64,750 2,560 1,316 1,316 71,651 71,750 3,120 1,596 1,675 78,651 78,750 3,758 1,876 2,095 64,751 64,850 2,568 1,320 1,320 71,751 71,850 3,128 1,600 1,681 78,751 78,850 3,767 1,880 2,101 64,851 64,950 2,576 1,324 1,324 71,851 71,950 3,136 1,604 1,687 78,851 78,950 3,776 1,884 2,107 64,951 65,050 2,584 1,328 1,328 71,951 72,050 3,144 1,608 1,693 78,951 79,050 3,786 1,888 2,113 65,051 65,150 2,592 1,332 1,332 72,051 72,150 3,152 1,612 1,699 79,051 79,150 3,795 1,892 2,119 65,151 65,250 2,600 1,336 1,336 72,151 72,250 3,160 1,616 1,705 79,151 79,250 3,804 1,896 2,125 65,251 65,350 2,608 1,340 1,340 72,251 72,350 3,168 1,620 1,711 79,251 79,350 3,814 1,900 2,131 65,351 65,450 2,616 1,344 1,344 72,351 72,450 3,176 1,624 1,717 79,351 79,450 3,823 1,904 2,137 65,451 65,550 2,624 1,348 1,348 72,451 72,550 3,184 1,628 1,723 79,451 79,550 3,832 1,908 2,143 65,551 65,650 2,632 1,352 1,352 72,551 72,650 3,192 1,632 1,729 79,551 79,650 3,841 1,912 2,149 65,651 65,750 2,640 1,356 1,356 72,651 72,750 3,200 1,636 1,735 79,651 79,750 3,851 1,916 2,155 65,751 65,850 2,648 1,360 1,360 72,751 72,850 3,209 1,640 1,741 79,751 79,850 3,860 1,920 2,161 65,851 65,950 2,656 1,364 1,364 72,851 72,950 3,218 1,644 1,747 79,851 79,950 3,869 1,924 2,167 65,951 66,050 2,664 1,368 1,368 72,951 73,050 3,228 1,648 1,753 79,951 80,050 3,879 1,928 2,173 66,051 66,150 2,672 1,372 1,372 73,051 73,150 3,237 1,652 1,759 80,051 80,150 3,888 1,932 2,179 66,151 66,250 2,680 1,376 1,376 73,151 73,250 3,246 1,656 1,765 80,151 80,250 3,897 1,936 2,185 66,251 66,350 2,688 1,380 1,380 73,251 73,350 3,256 1,660 1,771 80,251 80,350 3,907 1,940 2,191 66,351 66,450 2,696 1,384 1,384 73,351 73,450 3,265 1,664 1,777 80,351 80,450 3,916 1,944 2,197 66,451 66,550 2,704 1,388 1,388 73,451 73,550 3,274 1,668 1,783 80,451 80,550 3,925 1,948 2,203 66,551 66,650 2,712 1,392 1,392 73,551 73,650 3,283 1,672 1,789 80,551 80,650 3,934 1,952 2,209 66,651 66,750 2,720 1,396 1,396 73,651 73,750 3,293 1,676 1,795 80,651 80,750 3,944 1,956 2,215 66,751 66,850 2,728 1,400 1,400 73,751 73,850 3,302 1,680 1,801 80,751 80,850 3,953 1,960 2,221 66,851 66,950 2,736 1,404 1,404 73,851 73,950 3,311 1,684 1,807 80,851 80,950 3,962 1,964 2,227 66,951 67,050 2,744 1,408 1,408 73,951 74,050 3,321 1,688 1,813 80,951 81,050 3,972 1,968 2,233 67,051 67,150 2,752 1,412 1,412 74,051 74,150 3,330 1,692 1,819 81,051 81,150 3,981 1,972 2,239 67,151 67,250 2,760 1,416 1,416 74,151 74,250 3,339 1,696 1,825 81,151 81,250 3,990 1,976 2,245 67,251 67,350 2,768 1,420 1,420 74,251 74,350 3,349 1,700 1,831 81,251 81,350 4,000 1,980 2,251 67,351 67,450 2,776 1,424 1,424 74,351 74,450 3,358 1,704 1,837 81,351 81,450 4,009 1,984 2,257 67,451 67,550 2,784 1,428 1,428 74,451 74,550 3,367 1,708 1,843 81,451 81,550 4,018 1,988 2,263 67,551 67,650 2,792 1,432 1,432 74,551 74,650 3,376 1,712 1,849 81,551 81,650 4,027 1,992 2,269 67,651 67,750 2,800 1,436 1,436 74,651 74,750 3,386 1,716 1,855 81,651 81,750 4,037 1,996 2,275 67,751 67,850 2,808 1,440 1,441 74,751 74,850 3,395 1,720 1,861 81,751 81,850 4,046 2,000 2,281 67,851 67,950 2,816 1,444 1,447 74,851 74,950 3,404 1,724 1,867 81,851 81,950 4,055 2,004 2,287 67,951 68,050 2,824 1,448 1,453 74,951 75,050 3,414 1,728 1,873 81,951 82,050 4,065 2,008 2,293 68,051 68,150 2,832 1,452 1,459 75,051 75,150 3,423 1,732 1,879 82,051 82,150 4,074 2,012 2,299 68,151 68,250 2,840 1,456 1,465 75,151 75,250 3,432 1,736 1,885 82,151 82,250 4,083 2,016 2,305 68,251 68,350 2,848 1,460 1,471 75,251 75,350 3,442 1,740 1,891 82,251 82,350 4,093 2,020 2,311 68,351 68,450 2,856 1,464 1,477 75,351 75,450 3,451 1,744 1,897 82,351 82,450 4,102 2,024 2,317 Continued on next page. Personal Income Tax Booklet 2025

2025 California Tax Table – Continued Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is 82,451 82,550 4,111 2,028 2,323 88,951 89,050 4,716 2,410 2,817 95,451 95,550 5,320 2,800 3,337 82,551 82,650 4,120 2,032 2,329 89,051 89,150 4,725 2,416 2,825 95,551 95,650 5,329 2,806 3,345 82,651 82,750 4,130 2,036 2,335 89,151 89,250 4,734 2,422 2,833 95,651 95,750 5,339 2,812 3,353 82,751 82,850 4,139 2,040 2,341 89,251 89,350 4,744 2,428 2,841 95,751 95,850 5,348 2,818 3,361 82,851 82,950 4,148 2,044 2,347 89,351 89,450 4,753 2,434 2,849 95,851 95,950 5,357 2,824 3,369 82,951 83,050 4,158 2,050 2,353 89,451 89,550 4,762 2,440 2,857 95,951 96,050 5,367 2,830 3,377 83,051 83,150 4,167 2,056 2,359 89,551 89,650 4,771 2,446 2,865 96,051 96,150 5,376 2,836 3,385 83,151 83,250 4,176 2,062 2,365 89,651 89,750 4,781 2,452 2,873 96,151 96,250 5,385 2,842 3,393 83,251 83,350 4,186 2,068 2,371 89,751 89,850 4,790 2,458 2,881 96,251 96,350 5,395 2,848 3,401 83,351 83,450 4,195 2,074 2,377 89,851 89,950 4,799 2,464 2,889 96,351 96,450 5,404 2,854 3,409 83,451 83,550 4,204 2,080 2,383 89,951 90,050 4,809 2,470 2,897 96,451 96,550 5,413 2,860 3,417 83,551 83,650 4,213 2,086 2,389 90,051 90,150 4,818 2,476 2,905 96,551 96,650 5,422 2,866 3,425 83,651 83,750 4,223 2,092 2,395 90,151 90,250 4,827 2,482 2,913 96,651 96,750 5,432 2,872 3,433 83,751 83,850 4,232 2,098 2,401 90,251 90,350 4,837 2,488 2,921 96,751 96,850 5,441 2,878 3,441 83,851 83,950 4,241 2,104 2,409 90,351 90,450 4,846 2,494 2,929 96,851 96,950 5,450 2,884 3,449 83,951 84,050 4,251 2,110 2,417 90,451 90,550 4,855 2,500 2,937 96,951 97,050 5,460 2,890 3,457 84,051 84,150 4,260 2,116 2,425 90,551 90,650 4,864 2,506 2,945 97,051 97,150 5,469 2,896 3,465 84,151 84,250 4,269 2,122 2,433 90,651 90,750 4,874 2,512 2,953 97,151 97,250 5,478 2,902 3,473 84,251 84,350 4,279 2,128 2,441 90,751 90,850 4,883 2,518 2,961 97,251 97,350 5,488 2,908 3,481 84,351 84,450 4,288 2,134 2,449 90,851 90,950 4,892 2,524 2,969 97,351 97,450 5,497 2,914 3,489 84,451 84,550 4,297 2,140 2,457 90,951 91,050 4,902 2,530 2,977 97,451 97,550 5,506 2,920 3,497 84,551 84,650 4,306 2,146 2,465 91,051 91,150 4,911 2,536 2,985 97,551 97,650 5,515 2,926 3,505 84,651 84,750 4,316 2,152 2,473 91,151 91,250 4,920 2,542 2,993 97,651 97,750 5,525 2,932 3,513 84,751 84,850 4,325 2,158 2,481 91,251 91,350 4,930 2,548 3,001 97,751 97,850 5,534 2,938 3,521 84,851 84,950 4,334 2,164 2,489 91,351 91,450 4,939 2,554 3,009 97,851 97,950 5,543 2,944 3,529 84,951 85,050 4,344 2,170 2,497 91,451 91,550 4,948 2,560 3,017 97,951 98,050 5,553 2,950 3,537 85,051 85,150 4,353 2,176 2,505 91,551 91,650 4,957 2,566 3,025 98,051 98,150 5,562 2,956 3,545 85,151 85,250 4,362 2,182 2,513 91,651 91,750 4,967 2,572 3,033 98,151 98,250 5,571 2,962 3,553 85,251 85,350 4,372 2,188 2,521 91,751 91,850 4,976 2,578 3,041 98,251 98,350 5,581 2,968 3,561 85,351 85,450 4,381 2,194 2,529 91,851 91,950 4,985 2,584 3,049 98,351 98,450 5,590 2,974 3,569 85,451 85,550 4,390 2,200 2,537 91,951 92,050 4,995 2,590 3,057 98,451 98,550 5,599 2,980 3,577 85,551 85,650 4,399 2,206 2,545 92,051 92,150 5,004 2,596 3,065 98,551 98,650 5,608 2,986 3,585 85,651 85,750 4,409 2,212 2,553 92,151 92,250 5,013 2,602 3,073 98,651 98,750 5,618 2,992 3,593 85,751 85,850 4,418 2,218 2,561 92,251 92,350 5,023 2,608 3,081 98,751 98,850 5,627 2,998 3,601 85,851 85,950 4,427 2,224 2,569 92,351 92,450 5,032 2,614 3,089 98,851 98,950 5,636 3,004 3,609 85,951 86,050 4,437 2,230 2,577 92,451 92,550 5,041 2,620 3,097 98,951 99,050 5,646 3,010 3,617 86,051 86,150 4,446 2,236 2,585 92,551 92,650 5,050 2,626 3,105 99,051 99,150 5,655 3,016 3,627 86,151 86,250 4,455 2,242 2,593 92,651 92,750 5,060 2,632 3,113 99,151 99,250 5,664 3,022 3,636 86,251 86,350 4,465 2,248 2,601 92,751 92,850 5,069 2,638 3,121 99,251 99,350 5,674 3,028 3,645 86,351 86,450 4,474 2,254 2,609 92,851 92,950 5,078 2,644 3,129 99,351 99,450 5,683 3,034 3,655 86,451 86,550 4,483 2,260 2,617 92,951 93,050 5,088 2,650 3,137 99,451 99,550 5,692 3,040 3,664 86,551 86,650 4,492 2,266 2,625 93,051 93,150 5,097 2,656 3,145 99,551 99,650 5,701 3,046 3,673 86,651 86,750 4,502 2,272 2,633 93,151 93,250 5,106 2,662 3,153 99,651 99,750 5,711 3,052 3,682 86,751 86,850 4,511 2,278 2,641 93,251 93,350 5,116 2,668 3,161 99,751 99,850 5,720 3,058 3,692 86,851 86,950 4,520 2,284 2,649 93,351 93,450 5,125 2,674 3,169 99,851 99,950 5,729 3,064 3,701 86,951 87,050 4,530 2,290 2,657 93,451 93,550 5,134 2,680 3,177 99,951 100,000 5,736 3,068 3,708 87,051 87,150 4,539 2,296 2,665 93,551 93,650 5,143 2,686 3,185 87,151 87,250 4,548 2,302 2,673 93,651 93,750 5,153 2,692 3,193 OVER $100,000 YOU MUST COMPUTE YOUR 87,251 87,350 4,558 2,308 2,681 93,751 93,850 5,162 2,698 3,201 TAX USING THE TAX RATE SCHEDULES. 87,351 87,450 4,567 2,314 2,689 93,851 93,950 5,171 2,704 3,209 87,451 87,550 4,576 2,320 2,697 93,951 94,050 5,181 2,710 3,217 87,551 87,650 4,585 2,326 2,705 94,051 94,150 5,190 2,716 3,225 87,651 87,750 4,595 2,332 2,713 94,151 94,250 5,199 2,722 3,233 87,751 87,850 4,604 2,338 2,721 94,251 94,350 5,209 2,728 3,241 87,851 87,950 4,613 2,344 2,729 94,351 94,450 5,218 2,734 3,249 87,951 88,050 4,623 2,350 2,737 94,451 94,550 5,227 2,740 3,257 88,051 88,150 4,632 2,356 2,745 94,551 94,650 5,236 2,746 3,265 88,151 88,250 4,641 2,362 2,753 94,651 94,750 5,246 2,752 3,273 88,251 88,350 4,651 2,368 2,761 94,751 94,850 5,255 2,758 3,281 88,351 88,450 4,660 2,374 2,769 94,851 94,950 5,264 2,764 3,289 88,451 88,550 4,669 2,380 2,777 94,951 95,050 5,274 2,770 3,297 88,551 88,650 4,678 2,386 2,785 95,051 95,150 5,283 2,776 3,305 88,651 88,750 4,688 2,392 2,793 95,151 95,250 5,292 2,782 3,313 88,751 88,850 4,697 2,398 2,801 95,251 95,350 5,302 2,788 3,321 88,851 88,950 4,706 2,404 2,809 95,351 95,450 5,311 2,794 3,329

Personal Income Tax Booklet 2025