2020 California Individual Tax Rate Tables

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Schedule X
Use if your filing status is Single or Married/RDP Filing Separately

If the amount on Form 540, line 19 is

Over – But not over – Enter on Form 540, line 31
$0 $8,932 $0.00 + 1.00% of the amount over $0
8,932 21,175 89.32 + 2.00% of the amount over 8,932
21,175 33,421 334.18 + 4.00% of the amount over 21,175
33,421 46,394 824.02 + 6.00% of the amount over 33,421
46,394 58,634 1,602.40 + 8.00% of the amount over 46,394
58,634 299,508 2,581.60 + 9.30% of the amount over 58,634
299,508 359,407 24,982.88 + 10.30% of the amount over 299,508
359,407 599,012 31,152.48 + 11.30% of the amount over 359,407
599,012 AND OVER 58,227.85 + 12.30% of the amount over 599,012

Schedule Y
Use if your filing status is Married/RDP Filing Jointly or Qualifying Widow(er)

If the amount on Form 540, line 19 is

Over – But not over – Enter on Form 540, line 31
$0 $17,864 $0.00 + 1.00% of the amount over $0
17,864 42,350 178.64 + 2.00% of the amount over 17,864
42,350 66,842 668.36 + 4.00% of the amount over 42,350
66,842 92,788 1,648.04 + 6.00% of the amount over 66,842
92,788 117,268 3,204.80 + 8.00% of the amount over 92,788
117,268 599,016 5,163.20 + 9.30% of the amount over 117,268
599,016 718,814 49,965.76 + 10.30% of the amount over 599,016
718,814 1,198,024 62,304.95 + 11.30% of the amount over 718,814
1,198,024 AND OVER 116,455.68 + 12.30% of the amount over 1,198,024

Schedule Z
Use if your filing status is Head of Household

If the amount on Form 540, line 19 is

Over – But not over – Enter on Form 540, line 31
$ 0 $17,864 $0.00 + 1.00% of the amount over $0
17,864 42,353 178.64 + 2.00% of the amount over 17,864
42,353 54,597 668.36 + 4.00% of the amount over 42,353
54,597 67,569 1,158.06 + 6.00% of the amount over 54,597
67,569 79,812 1,936.38 + 8.00% of the amount over 67,569
79,812 407,329 2,915.82 + 9.30% of the amount over 79,812
407,329 488,796 33,374.90 + 10.30% of the amount over 407,329
488,796 814,658 41,766.00 + 11.30% of the amount over 488,796
814,658 AND OVER 78,588.41 + 12.30% of the amount over 814,658

The inflation rate, as measured by the CCPI for all urban consumers from June of 2019 to June of 2020, was 1.4%.

Standard deduction

The standard deduction amount for single or separate taxpayers will increase from $4,537 to $4,601 for tax year 2020.

For married filing/Registered Domestic Partner (RDP) jointly, qualifying widower, or head of household taxpayers, the standard deduction increases from $9,074 to $9,202 for tax year 2020.

Exemption amounts

The personal and senior exemption amount for single, married/RDP filing separately, and head of household taxpayers will increase from $122 to $124 for the 2020 tax year 2020. For joint or surviving spouse taxpayers, the personal and senior exemption credit will increase from $244 to $248 for the tax year 2020.

The dependent exemption credit will increase from $378 per dependent claimed in 2019 to $383 per dependent claimed for 2020.

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