Skip to main content
USTaxGauge
Tax year 2026

California vs New York Income Tax — 2026

A single filer earning $100,000 pays $195 less per year in New York than in California — $16 a month. California charges $5,055; New York charges $4,860.

Why this pair has a page: two of the largest taxing states.

California at $100K
$5,055
5.05%
New York at $100K
$4,860
4.86%
Annual difference
$195
$16 a month
National ranks
45 vs 43
of 51, lowest tax first

California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

California and New York income tax compared at seven income levels, 2026
Gross incomeCalifornia taxNew York taxDifference
$50,000$1,040$2,103$1,063 less in CA
$75,000$2,775$3,453$678 less in CA
$100,000$5,055$4,860$195 less in NY
$150,000$9,705$7,810$1,895 less in NY
$250,000$19,005$13,962$5,043 less in NY
$500,000$43,968$31,087$12,881 less in NY
$1,000,000$102,982$65,337$37,644 less in NY

California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .

Annual state income tax, California versus New York
CA at $50,000: $1,040CA at $50,000$1,040NY at $50,000: $2,103NY at $50,000$2,103CA at $75,000: $2,775CA at $75,000$2,775NY at $75,000: $3,453NY at $75,000$3,453CA at $100,000: $5,055CA at $100,000$5,055NY at $100,000: $4,860NY at $100,000$4,860CA at $150,000: $9,705CA at $150,000$9,705NY at $150,000: $7,810NY at $150,000$7,810CA at $250,000: $19,005CA at $250,000$19,005NY at $250,000: $13,962NY at $250,000$13,962CA at $500,000: $43,968CA at $500,000$43,968NY at $500,000: $31,087NY at $500,000$31,087CA at $1,000,000: $102,982CA at $1,000,000$102,982NY at $1,000,000: $65,337NY at $1,000,000$65,337

California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .

How the two systems differ

California and New York income tax systems compared
CaliforniaNew York
Tax structureGraduatedGraduated
Top marginal rate13.3%10.9%
Number of brackets99
Standard deduction (single)$5,706$8,000
Personal exemption$153 creditNone
Local income taxesNoYes
Capital gainsordinaryordinary
Population (2024)39,431,26319,867,248

California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .

By filing status

California and New York tax on $100,000 by filing status, 2026
Filing statusCaliforniaNew YorkDifference
Single$5,055$4,860$195 less in NY
Married filing jointly$2,079$4,201$2,122 less in CA
Married filing separately$5,055$4,860$195 less in NY
Head of household$2,631$4,547$1,915 less in CA

California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .

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 $195 less per year than California — $16 a month.

California compared with New York at $100,000
California2025 bracketsNew YorkDifference
State income tax$5,055$4,860$195
Per month$421$405$16
Effective rate5.05%4.86%0.20 pts
Marginal rate9.3%5.9%3.40 pts
Standard deduction$5,706$8,000$2,294
Taxable income$94,294$92,000$2,294
Tax structureGraduatedGraduated
Local income taxesNoYes

California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .

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. 1.California Franchise Tax BoardState revenue department
    2026 Instructions for Form 540-ES, Estimated Tax for Individuals
    https://www.ftb.ca.gov/forms/2026/2026-540-es-instructions.html
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.New York State Department of Taxation and FinanceState revenue department
    Instructions 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 table
    https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf
    Retrieved
  4. 4.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    https://taxfoundation.org/data/all/state/state-income-tax-rates/
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.