Last updated: September 2026

California Income Tax Calculator

California is known for its 13.3% top rate, but for a single filer that rate starts at $1 million of taxable income. The rate that matters to most full-time workers is 9.3%: that bracket starts at $72,724 of taxable income and runs all the way to $371,479, so a single filer earning more than $78,430 pays 9.3% on their last dollar. The average rate is much lower: a single filer earning $80,000 owes about $3,195 in California income tax, 4% of salary.

California tax data current for 2025 & 2026 · 2027 available as a projection · Updated for the One Big Beautiful Bill Act

Estimate Your Tax Bill

Income
$
$

SE tax and the deductible half are calculated automatically.

$
Deduction
Standard deduction —

Results update automatically as you type.

Estimated Total Tax
—
federal + state + SE
Wages / Salary —
Total Income —
Adj. Gross Income —
Standard Deduction —
Taxable Income —
Federal Income Tax —
Total Tax —
Effective Rate
—
total tax / total income
Marginal Rate
—
federal, on last dollar

Estimate only. Does not include credits, AMT, or investment income at preferential rates.

Federal Tax Bracket Breakdown

Enter your income above to see how your tax is calculated bracket by bracket.

The Franchise Tax Board publishes California's 2026 brackets and deduction late in the year. Until it does, 2026 estimates here use the 2025 amounts, which is also what the FTB's own 2026 estimated-tax instructions tell filers to use.

California Income Tax at Common Salaries (2026)

Estimated annual federal and California state income tax for a single filer, after the standard deduction. Numbers reflect the 2026 IRS tax tables and the 2026 California state tax schedule. FICA (Social Security and Medicare) is not income tax — see the calculator above for full paycheck modeling.

Salary Federal Tax CA Tax Total Income Tax Effective Rate
$40,000 $2,620 $583 $3,203 8%
$60,000 $5,020 $1,640 $6,660 11.1%
$80,000 $8,770 $3,195 $11,965 15%
$100,000 $13,170 $5,055 $18,225 18.2%
$150,000 $24,734 $9,705 $34,439 23%
$200,000 $36,734 $14,355 $51,089 25.5%

Single filer using the standard deduction. Includes the $153 personal exemption credit; no other credits, itemized deductions, or pre-tax adjustments.

What's different about California income tax

Capital gains are taxed as ordinary income

California has no lower rate for long-term capital gains. A gain on stock you held for ten years is taxed at the same rates as salary, up to 13.3%. Federally, the same gain is taxed at 0%, 15%, or 20%, plus 3.8% net investment income tax at higher incomes. The gap matters most in a single large sale, such as a business, a stock position, or a home that sold for more than the federal exclusion covers.

A small standard deduction, plus a credit

California's standard deduction is $5,706 for a single filer and $11,412 for a joint return, against $16,100 and $32,200 federally, so California taxes more of your income. In place of a personal exemption it gives a $153 credit ($306 on a joint return) that comes off the tax itself. The credit shrinks by $6 for every $2,500 of income over $252,203 ($504,411 joint). The calculator applies both.

Social Security is exempt, other retirement income isn't

California does not tax Social Security benefits. Pensions and withdrawals from IRAs and 401(k)s are taxed as ordinary income, and a withdrawal before age 59½ carries an extra 2½% California tax on top of the federal 10% penalty.

The 2025 federal tax law mostly doesn't apply

California generally does not follow the One Big Beautiful Bill Act. The new federal deductions for tips, overtime pay, car loan interest, and taxpayers 65 and older reduce your federal tax only. California taxes those dollars as usual.

Health savings accounts aren't tax-free

California never adopted federal HSA rules. Your contributions, and your employer's, count as taxable income on the California return, even though they are tax-free federally.

The extra 1% over $1 million

Taxable income over $1,000,000 pays an additional 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax), for every filing status. That is where the 13.3% top rate comes from: the regular top bracket is 12.3%.

No local income tax

No California city or county taxes personal income, so the state rate is the whole story for income tax. State Disability Insurance does come out of your paycheck, but it is a payroll deduction, not income tax; the California paycheck calculator includes it.

California tax credits (2025 returns)

Credits come off the tax itself, after the brackets. The calculator applies only the ones marked; the rest depend on your family and income, so subtract any you qualify for from the estimate.

Credit Amount Who gets it In calculator
Personal exemption credit $153 ($306 joint) Every filer, reduced above $252,203 of federal AGI ($504,411 joint) Yes
Dependent exemption credit $475 per dependent Each dependent you claim No
Senior exemption credit $153 per person You or your spouse are 65 or older No
California Earned Income Tax Credit (CalEITC) Up to $3,756, refundable Earned income of $32,900 or less No
Young Child Tax Credit Up to $1,189, refundable CalEITC-eligible, with a child under 6 No
Renter's credit $60 ($120 joint or head of household) Renters with California AGI of $53,994 or less ($107,988 joint) No

California Income Tax Brackets (2026)

Tax RateSingle FilerMarried Filing Jointly
1%$0 – $11,079$0 – $22,158
2%$11,079 – $26,264$22,158 – $52,528
4%$26,264 – $41,452$52,528 – $82,904
6%$41,452 – $57,542$82,904 – $115,084
8%$57,542 – $72,724$115,084 – $145,448
9.3%$72,724 – $371,479$145,448 – $742,958
10.3%$371,479 – $445,771$742,958 – $891,542
11.3%$445,771 – $742,953$891,542 – $1,000,000
12.3%$742,953 – $1,000,000$1,000,000 – $1,485,906
13.3%Over $1,000,000Over $1,485,906
Standard Deduction
$5,706 single · $11,412 joint

Brackets shown are marginal: each rate applies only to the portion of taxable income within that bracket, not your total income. Taxable income equals gross wages minus pre-tax deductions and the standard deduction.

Filing and paying California income tax

Return
Form 540 for full-year residents. The Franchise Tax Board's CalFile lets many residents file directly for free.
Deadline
April 15, 2026 for 2025 returns. California grants an automatic extension to October 15, 2026 to file, with no form needed, but any tax owed is still due April 15.
Estimated payments
California front-loads them: 30% of the year's estimate by April 15, 40% by June 15, nothing in September, and the last 30% by January 15. The federal schedule is four equal payments.

To see how California sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.

How California Income Tax Compares to Neighboring States

Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:

State State Tax Total Income Tax vs. California
California (here) $5,055 $18,225 —
Oregon $7,148 $20,318 +$2,093
Nevada $0 $13,170 -$5,055
Arizona $2,098 $15,268 -$2,957

A negative "vs." figure means that state collects less total income tax than California. Federal portion is identical across states; only state tax varies.

Frequently Asked Questions

What is the California state income tax rate for 2026?

California state income tax for 2026 ranges from 1% on the lowest bracket to 13.3% on income above $1,000,000 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners. The Franchise Tax Board publishes California's 2026 brackets and deduction late in the year. Until it does, 2026 estimates here use the 2025 amounts, which is also what the FTB's own 2026 estimated-tax instructions tell filers to use.

How much income tax will I pay in California on a $100,000 salary?

For a single filer earning $100,000 in California in 2026, expect approximately $13,170 in federal income tax and $5,055 in California state income tax — for a total income tax of about $18,225, an effective rate of 18.2%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.

Does California tax capital gains at a lower rate?

No. California taxes all capital gains as ordinary income, at the same rates as wages, up to 13.3%. There is no separate long-term rate as there is federally.

Does California tax Social Security and retirement income?

California does not tax Social Security benefits. Pensions and IRA or 401(k) withdrawals are taxed as ordinary income, and early withdrawals before age 59½ owe an extra 2½% California tax.

Do the federal no-tax-on-tips and overtime deductions apply in California?

No. California generally does not conform to the 2025 federal tax law, so the deductions for tips, overtime, car loan interest, and seniors lower your federal tax only.

When are California estimated tax payments due?

For 2026: 30% of the year's estimated tax by April 15, 2026, 40% by June 15, 2026, and 30% by January 15, 2027. No payment is due in September, unlike the federal schedule.

For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.

More California Calculators

California Paycheck Calculator
Per-paycheck take-home after federal and state income tax, FICA, and the state disability or paid-leave premium.
California Sales Tax
California state and city sales tax rates, with a calculator.

All-States Income Tax

The general income tax calculator with every U.S. state.

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