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Small Business Guide 
Controlling Your Taxes Your State Tax Obligations California Taxes on Business Income in California Personal Income Tax in California
Controlling Your Taxes Your State Tax Obligations California Taxes on Business Income in California Personal Income Tax in California
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Personal Income Tax in California
California imposes a personal income tax on income that was generated in California. If you are operating your business as an S corporation, partnership, limited liability company, or sole proprietorship, you may be subject to a bracketed personal income tax rate that ranges from 1 percent to 9.3 percent.
The tax bracket for 2011 appear below. An additional 1.0 percent tax is imposed on taxable income over $1 million.
| Single, Married Filing Separately | |
|---|---|
| Income Amount | Amount of Tax |
| $0 to $7,316 | 1% minus $0 |
| $7,317 to $17,346 | 2% minus $73.24 |
| $17,347 to $27,377 | 4% minus $420.08 |
| $27,378 to $38,004 | 6% minus $967.62 |
| $38,005 to $48,029 | 8% minus $1,727.70 |
| $48,030 and over | 9.3% minus $2,352.08 |
| Married Filing Jointly, Registered Domestic Partner Filing Jointly, Qualifying Widow(er) | |
|---|---|
| Income Amount | Amount of Tax |
| $0 to $14,632 | 1% minus $0 |
| $14,633 to $34,692 | 2% minus $146.32 |
| $34,693 to $54,754 | 4% minus $840.16 |
| $54,755 to $76,008 | 6% minus $1,935.24 |
| $76,009 to $96,058 | 8% minus $3,455.40 |
| $96,059 and over | 9.3% minus $4,704.15 |
| Head of Household | |
|---|---|
| Income Amount | Amount of Tax |
| $0 to $14,642 | 1% minus $0 |
| $14,643 to 34,692 | 2% minus $146.42 |
| $34,693 to $44,721 | 4% minus $840.26 |
| $44,722 to $55,348 | 6% minus $$1,734.68 |
| $55,349 to $65,376 | 8% minus $2,841.64 |
| $65,377 and over | 9.3% minus $3,691.53 |
