California vs New York Income Tax — 2026
California has 10 rates from 1% to 13.3%, including a surtax above $1,000,000; New York has 9 rates from 3.9% to 10.9%.
California allows a $5,900 standard deduction and a $158 personal exemption credit for a single filer; New York allows a $8,000 standard deduction for a single filer.
New York also has local income taxes in some places; California has none.
A single filer earning $100,000 pays $51 less per year in New York than in California — $4 a month. California charges $4,911; New York charges $4,860.
How the two systems differ
| California | New York | |
|---|---|---|
| Tax structure | Graduated | Graduated |
| Top rate (any income) | 13.3% | 10.9% |
| Number of brackets | 10 | 9 |
| Standard deduction (single) | $5,900 | $8,000 |
| Personal exemption | $158 credit | None |
| Local income taxes | No | Yes |
| Capital gains | Taxed as ordinary income | Taxed as ordinary income |
| Population (2024) | 39,431,263 | 19,867,248 |
More on California and New York
- Moving from California to New York — 31,367 people made this move in the latest Census year.
- Moving from New York to California — 24,927 people made this move in the latest Census year.
- New York City income tax
- California top rate since 2021 · New York top rate since 2021
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | California tax | New York tax | Difference |
|---|---|---|---|
| $50,000 | $973 | $2,103 | $1,130 less in CA |
| $75,000 | $2,665 | $3,453 | $788 less in CA |
| $100,000 | $4,911 | $4,860 | $51 less in NY |
| $150,000 | $9,561 | $8,291 | $1,270 less in NY |
| $250,000 | $18,861 | $15,946 | $2,915 less in NY |
| $500,000 | $43,543 | $33,701 | $9,841 less in NY |
| $1,000,000 | $102,301 | $67,951 | $34,350 less in NY |
By filing status
| Filing status | California | New York | Difference |
|---|---|---|---|
| Single | $4,911 | $4,860 | $51 less in NY |
| Married filing jointly | $1,946 | $4,201 | $2,255 less in CA |
| Married filing separately | $4,911 | $4,860 | $51 less in NY |
| Head of household | $2,449 | $4,547 | $2,098 less in CA |
Change the assumptions
Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.
At $100,000 as a single filer, New York costs $51 less per year than California — $4 a month.
| California | New York | Difference | |
|---|---|---|---|
| State income tax | $4,911 | $4,860 | $51 |
| Per month | $409 | $405 | $4 |
| Effective rate | 4.91% | 4.86% | 0.05 pts |
| Marginal rate | 9.3% | 5.9% | 3.40 pts |
| Standard deduction | $5,900 | $8,000 | $2,100 |
| Taxable income | $94,100 | $92,000 | $2,100 |
| Tax structure | Graduated | Graduated | |
| Local income taxes | No | Yes |
Local taxes are not included above. New York has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.
Full detail: California · New York · methodology
Local income taxes change this picture
What this comparison leaves out
Sources for both states
- 1.California Franchise Tax BoardState revenue departmentTax News, October 2026 — 2026 IndexingRetrieved
- 2.Tax FoundationResearch organization (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.New York State Department of Taxation and FinanceState revenue departmentInstructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals (IT-2105-I, 2026) — 2026 New York State and New York City tax rate schedules and standard deduction tableRetrieved
- 4.Tax FoundationResearch organization (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
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