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    2016 CALIFORNIA STATE INCOME TAX TABLES

    California has four State payroll taxes which are administered by the Employment Development Department (EDD). They are Unemployment Insurance (UI) and Employment Training Tax (ETT), which are employer contributions, and State Disability Insurance (SDI) and Personal Income Tax (PIT), which are withheld from employees wages.

    Wages are generally subject to all four payroll taxes. However, some types of employment are not subject to payroll taxes and/or PIT withholding. For more information, please refer to the California Employers Guide (DE 44).




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    2026 California State Tax Witholding Table
    2025 California State Tax Witholding Table
    2024 California State Tax Witholding Table
    2023 California State Tax Witholding Table
    2022 California State Tax Witholding Table
    (2021  2020  2019  2018  2017  )

    Tax rate used in calculating California state tax for year 2016

    State Abbreviation:

    CA

    State Tax Withholding State Code:

    06

    Acceptable Exemption Form:

    DE-4 or W-4

    Basis For Withholding:

    State or Federal Exemptions

    Acceptable Exemption Data:

    S, M, H / Number of Regular Allowances / Number of Allowances

    TSP Deferred:

    Yes

    Special Coding:

    Determine the Total Number Of Allowances Claimed field as follows:
    First Position - Enter the employee's marital status indicated on the allowance certificate. Enter M (married), S (single), or H (head of household).
    Second and Third Positions - Enter the total number of regular allowances claimed in Item 1 of the DE-4. If less than 10, precede with a zero. If no exemptions are claimed, enter 00.
    Determine the Additional Exemptions Claimed field as follows:
    First and Second Positions - Enter the number of allowances claimed in Item 2 of the DE-4. If less than 10, precede with a zero. If no allowances are claimed, enter 00.

    Additional Information:

    If the employee is using a W-4 in lieu of the California state DE-4, the information for the Additional Exemptions Claimed field should be notated on the W-4.

    Withholding Formula >(California Effective 2016)<
    1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.

    2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in Step 1.

    3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.

    4. Multiply the adjusted gross biweekly wages times >26< to obtain the gross annual wages.

    5. Determine if the employee's gross annual wages are less than or equal to the amount shown in the Low Income Exemption Table below. If so, no income tax is to be withheld.

      6. Low Income Exemption Table

      Single

      Married

      Head of Household

      Exemptions

      Annual Wages

      $ > 13,419
      0 or 11
      $ 13,419
      $ 26,838
      2 or more1
      26,838<
      1 Number of regular allowances claimed on DE-4 or W-4

    6. Determine the additional withholding allowance for itemized deductions (AWAID) by applying the following guideline and subtract this amount from the gross annual wages.

      7. AWAID = $1,000 x Number of Itemized Allowances Claimed for Itemized Deductions on DE-4 or W-4

    7. Subtract the standard deduction shown in the following table from the result of step 6 to determine the taxable income.

      8. Standard Deduction Table

      Single

      Married

      Head of Household

      Exemptions

      Annual Wages

      $ >4,044
      0 or 11
      $ 4,044
      $ 8,088
      2 or more1
      8,088<
      1 Number of regular allowances claimed on DE-4 or W-4

    8. Apply the taxable income computed in step 7 to the following table to determine the annual California income tax withholding.

      9. Tax Withholding Table
      Single

      If the Amount of
      Taxable Income Is:

      The Amount of California
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $ 0
      $ >7,850
      $ 0.00
      plus
      1.100%
      $ 0
      7,850
      18,610
      86.35
      plus
      2.200%
      7,850
      18,610
      29,372
      323.07
      plus
      4.400%
      18,610
      29,372
      40,773
      796.60
      plus
      6.600%
      29,372
      40,773
      51,530
      1,549.07
      plus
      8.800%
      40,773
      51,530<
      263,222
      2,495.69
      plus
      10.230%
      51,530
      263,222
      315,866
      24,151.78
      plus
      11.330%
      263,222
      315,866
      526,443
      30,116.35
      plus
      12.430%
      315,866
      526,443
      1,000,000
      56,291.07
      plus
      13.530%
      526,443
      1,000,000
      and over
      120,363.33
      plus
      14.630%
      1,000,000


      Married

      If the Amount of
      Taxable Income Is:

      The Amount of California
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $ 0
      $ 15,700
      $ 0.00
      plus
      1.1%
      $ 0
      15,700
      37,220
      172.70
      plus
      2.200%
      15,700
      37,220
      58,744
      646.14
      plus
      4.400%
      37,220
      58,744
      81,546
      1,593.20
      plus
      6.600%
      58,744
      81,546
      103,060
      3,098.13
      plus
      8.800%
      81,546
      103,060
      526,444
      4,991.36
      plus
      10.230%
      103,060
      526,444
      631,732
      48,303.54
      plus
      11.330%
      526,444
      631,732
      1,000,000
      60,232.67
      plus
      12.430%
      631,732
      1,000,000
      1,052,886
      106,008.38
      plus
      13.530%
      1,000,000
      1,052,886
      and over
      113,163.86
      plus
      14.630%
      1,052,886


      Head of Household

      If the Amount of
      Taxable Income Is:

      The Amount of California
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $ 0
      $ 15,710
      $ 0.00
      plus
      1.100%
      $ 0
      15,710
      37,221
      172.81
      plus
      2.200%
      15,710
      37,221
      47,982
      646.05
      plus
      4.400%
      37,221
      47,982
      59,383
      1,119.53
      plus
      6.600%
      47,982
      59,383
      70,142
      1,872.00
      plus
      8.800%
      59,383
      70,142
      357,981
      2,818.79
      plus
      10.230%
      70,142
      357,981
      429,578
      32,264.72
      plus
      11.330%
      357,981
      429,578
      715,962
      40,376.66
      plus
      12.430%
      429,578
      715,962
      1,000,000
      75,974.19
      plus
      13.530%
      715,962
      1,000,000
      and over
      114,404.53
      plus
      14.630%
      1,000,000

    9. Determine the tax credit by applying the following guideline and subtract this amount from the result of step 8.

      10. Tax Credit = >$119.90< x Number of Regular Allowances Claimed on DE-4 or W-4

    10. Divide the annual California income tax withholding by >26< to obtain the biweekly California income tax withholding.

    How to Calculate 2016 California State Income Tax by Using State Income Tax Table

    1. Find your income exemptions

    2. Find your pretax deductions, including 401K, flexible account contributions ...

    3. Find your gross income

    4. Check the 2016 California state tax rate and the rules to calculate state income tax

    5. Calculate your state income tax step by step

    6. If you want to simplify payroll tax calculations, you can downloadezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed.

    Learn more about the computer icon in house payroll tax solution for California small businesses here.
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