California State Tax Calculator 2026
Estimate your California state income tax and take-home pay for tax year 2026.
Last updated: November 2025 · Note: 2026 brackets pending publication; figures reflect 2025 · Source
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California 2026 tax overview
9 brackets + 1% Mental Health Services surtax on income over $1M (single AND MFJ). Employees also pay 1.3% State Disability Insurance on every dollar of wages, with no ceiling.
Breakdown
California income tax brackets, 2026
Rates apply to each slice of taxable income in turn, not to the whole amount. Reaching the 12.30% bracket does not mean paying 12.30% on everything. Figures are for single filers unless the state uses one schedule for all statuses.
| Taxable income | Rate | Tax on this bracket |
|---|---|---|
| $0 to $10,756 | 1% | $108 max |
| $10,756 to $25,499 | 2% | $295 max |
| $25,499 to $40,245 | 4% | $590 max |
| $40,245 to $55,866 | 6% | $937 max |
| $55,866 to $70,606 | 8% | $1,179 max |
| $70,606 to $360,659 | 9.30% | $26,975 max |
| $360,659 to $432,787 | 10.30% | $7,429 max |
| $432,787 to $721,314 | 11.30% | $32,604 max |
| Over $721,314 | 12.30% | 12.30% of everything above $721,314 |
Brackets apply to income after the California standard deduction of $5,540 single and $11,080 married filing jointly, which is separate from the federal standard deduction.
California had not published its final inflation-indexed 2026 thresholds when this page was last reviewed, so the bracket boundaries above are the 2025 figures. The rates are correct; the thresholds will shift slightly upward.
Frequently Asked Questions
What are the 2026 California income tax rates?
California uses a 9-bracket progressive schedule for 2026, running from 1% to 12.30%. The top rate starts at $721,314 of taxable income. 9 brackets + 1% Mental Health Services surtax on income over $1M (single AND MFJ). Employees also pay 1.3% State Disability Insurance on every dollar of wages, with no ceiling.
At what income does the top California tax rate start?
The 12.30% top rate applies to taxable income above $721,314. Below that, 8 lower brackets apply in sequence, so your average rate is always lower than your top rate.
What is the 2026 California standard deduction?
California allows a state standard deduction of $5,540 for single filers and $11,080 for married filing jointly in 2026. This is separate from the federal standard deduction, which is $16,100 and $32,200 respectively.
What payroll deductions does California require besides income tax?
CA State Disability Insurance (SDI/PFL) at 1.30% of all wages with no cap. These are withheld from your paycheck like tax, and they are included in the calculation above.
Does California have tax reciprocity with neighbouring states?
Yes. California has reciprocal agreements with Arizona, Oregon. If you live in one of those states and work in California, you file and pay only where you live, and you give your employer the relevant non-residence certificate so California tax is not withheld. Without that form the tax is withheld anyway and you have to file a California return to get it back.
Does California tax Social Security and retirement income?
California does not tax Social Security benefits, but taxes pensions, 401(k) and IRA withdrawals as ordinary income at full rates. There is no retirement income exclusion.
What surprises people most about California income tax?
The 1% Mental Health Services surtax above $1 million applies to the same threshold whether you file single or jointly, so a married couple gets no doubling.