California income tax rates for 2026
California has rates from 1% to 13.3%; for single filers the top rate of 13.3% starts above $1,000,000 of California taxable income. Rates apply to California taxable income: federal adjusted gross income minus California’s own deductions and exemptions.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 1% | $0 – $11,456 | $0 – $22,912 | $0 – $22,927 |
| 2% | $11,456 – $27,157 | $22,912 – $54,314 | $22,927 – $54,316 |
| 4% | $27,157 – $42,861 | $54,314 – $85,722 | $54,316 – $70,018 |
| 6% | $42,861 – $59,498 | $85,722 – $118,996 | $70,018 – $86,654 |
| 8% | $59,498 – $75,197 | $118,996 – $150,394 | $86,654 – $102,356 |
| 9.3% | $75,197 – $384,109 | $150,394 – $768,218 | $102,356 – $522,385 |
| 10.3% | $384,109 – $460,927 | $768,218 – $921,854 | $522,385 – $626,864 |
| 11.3% | $460,927 – $768,213 | $921,854 – $1,000,000 | $626,864 – $1,000,000 |
| 12.3% | $768,213 – $1,000,000 | $1,000,000 – $1,536,426 | $1,000,000 – $1,044,771 |
| 13.3% | Over $1,000,000 | Over $1,536,426 | Over $1,044,771 |
California standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $5,900 | $11,800 |
| Personal credit (off the tax) | $158 | $316 |
| Credit per dependent (off the tax) | $491 | $491 |
Deductions and exemptions reduce the income California taxes; credits reduce the tax itself. The head-of-household standard deduction is $11,800.
How much California income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | California tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $548 | 1.37% | $2,620 | $3,168 | 7.9% |
| $60,000 | $1,573 | 2.62% | $5,020 | $6,593 | 11% |
| $80,000 | $3,065 | 3.83% | $8,770 | $11,835 | 14.8% |
| $100,000 | $4,911 | 4.91% | $13,170 | $18,081 | 18.1% |
| $150,000 | $9,561 | 6.37% | $24,734 | $34,295 | 22.9% |
| $250,000 | $18,861 | 7.54% | $51,304 | $70,165 | 28.1% |
At $100,000, for example, California takes about $4,911 and the combined income tax bill is $18,081. Your marginal rate on the next dollar at that income is 31.3% (22% federal + 9.3% California). These estimates apply California’s brackets, standard deduction, exemptions and credits from our data; local taxes and rules the notes below mark as not modeled are left out.
Some California figures for 2026 are estimates or projections (see the notes below) and may change when California publishes final tables.
How California compares with neighboring states
On a $75,000 salary, a single filer pays $2,665 in California income tax, the 30th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Nevada | $0 | 0% | No wage tax | 1 of 51 |
| Arizona | $1,473 | 1.96% | Flat 2.5% | 11 of 51 |
| California | $2,665 | 3.55% | 1%–13.3% | 30 of 51 |
| Oregon | $5,055 | 6.74% | 4.75%–9.9% | 51 of 51 |
Compare California with Arizona, Nevada and Oregon.
California tax rules to know
Key points from our 2026 California data, compiled from the official sources listed at the end of this page:
- The FTB publishes the official 2026 indexed tax rate schedules late in the year; as of Sept 28, 2026 FTB's tax-rates page (last updated Jan. 2, 2026) still lists only the 2025 schedules. The 2026 bracket thresholds, standard deduction and exemption credits here are projected by applying the statutory indexing rule (R&TC 17041(h)) with the California CPI change from June 2025 to June 2026 published by the Dept. of Industrial Relations (353.044 -> 364.969 = 3.4% when rounded to one decimal, the same rounding FTB used for 2024 and 2025), rounded to the nearest dollar; joint brackets are twice the single brackets. Verify against FTB's 2026 schedules when released.
- Official 2025 values for reference: single brackets top out at $11,079 / $26,264 / $41,452 / $57,542 / $72,724 / $371,479 / $445,771 / $742,953; head of household $22,173 / $52,530 / $67,716 / $83,805 / $98,990 / $505,208 / $606,251 / $1,010,417; joint = 2x single. Standard deduction $5,706 single/MFS, $11,412 MFJ/HOH; exemption credits $153 personal ($306 MFJ) and $475 per dependent.
- The 13.3% top bracket includes the 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) on taxable income over $1,000,000 for every filing status; this $1M threshold is not indexed and is expressed here as an extra bracket.
- Married filing separately uses the single schedule. Head of household gets the same standard deduction as married filing jointly.
- Exemption credits (subtracted from tax, not from income): personal credit per taxpayer (spouse included on joint returns), plus the same amount again for each taxpayer who is 65+ or blind, plus the dependent credit per dependent. They are reduced by $6 per credit for each $2,500 ($1,250 MFS) of federal AGI above a threshold (2025: $252,203 single/MFS, $378,310 HOH, $504,411 MFJ; indexed annually).
- California taxes capital gains as ordinary income. Federal below-the-line deductions created by the 2025 federal tax law (tips, overtime, car-loan interest, senior deduction) do not carry over to the California return unless California enacts them.
- Payroll note: California State Disability Insurance (SDI) is withheld at 1.3% of ALL wages in 2026 (no wage cap); this is separate from income tax.
Local income tax: none. Cities and counties in California do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the California income tax rate for 2026?
California has rates from 1% to 13.3% for 2026. For single filers the top rate of 13.3% applies to California taxable income over $1,000,000. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 3.55% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,911 in California income tax.
How much is California income tax on $75,000?
A single filer with $75,000 in wages owes about $2,665 in California income tax for 2026, based on California taxable income of about $69,100. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,927. A married couple earning $150,000 would owe about $5,330 in state tax.
What is the California standard deduction for 2026?
In our 2026 data, the California standard deduction is $5,900 for single filers and $11,800 for married couples filing jointly ($11,800 for heads of household). California also offers a personal credit of $158 that is subtracted from the tax itself. For a single filer earning $75,000, California taxable income works out to about $69,100 in our estimate. See the rules section on this page for income limits and other details.
Does California have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in California, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $10,335 in combined federal and California income tax.
How does California income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,665 in California income tax, the 30th-lowest among the 50 states and DC. Among neighbors, Nevada would take $0 and Oregon $5,055. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this California tax estimate exact?
It is an estimate. We apply California’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every California subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or California’s tax agency for final numbers.