California vs Pennsylvania Income Tax — 2026
A single filer earning $100,000 pays $1,985 less per year in Pennsylvania than in California — $165 a month. California charges $5,055; Pennsylvania charges $3,070.
Why this pair has a page: two of the largest taxing states.
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.
| Gross income | California tax | Pennsylvania tax | Difference |
|---|---|---|---|
| $50,000 | $1,040 | $1,535 | $495 less in CA |
| $75,000 | $2,775 | $2,303 | $472 less in PA |
| $100,000 | $5,055 | $3,070 | $1,985 less in PA |
| $150,000 | $9,705 | $4,605 | $5,100 less in PA |
| $250,000 | $19,005 | $7,675 | $11,330 less in PA |
| $500,000 | $43,968 | $15,350 | $28,618 less in PA |
| $1,000,000 | $102,982 | $30,700 | $72,282 less in PA |
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 .
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 | Pennsylvania | |
|---|---|---|
| Tax structure | Graduated | Flat rate |
| Top marginal rate | 13.3% | 3.07% |
| Number of brackets | 9 | 1 |
| Standard deduction (single) | $5,706 | None |
| Personal exemption | $153 credit | None |
| Local income taxes | No | Yes |
| Capital gains | ordinary | ordinary |
| Population (2024) | 39,431,263 | 13,078,751 |
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
| Filing status | California | Pennsylvania | Difference |
|---|---|---|---|
| Single | $5,055 | $3,070 | $1,985 less in PA |
| Married filing jointly | $2,079 | $3,070 | $991 less in CA |
| Married filing separately | $5,055 | $3,070 | $1,985 less in PA |
| Head of household | $2,631 | $3,070 | $439 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, Pennsylvania costs $1,985 less per year than California — $165 a month.
| California2025 brackets | Pennsylvania | Difference | |
|---|---|---|---|
| State income tax | $5,055 | $3,070 | $1,985 |
| Per month | $421 | $256 | $165 |
| Effective rate | 5.05% | 3.07% | 1.98 pts |
| Marginal rate | 9.3% | 3.07% | 6.23 pts |
| Standard deduction | $5,706 | $0 | $5,706 |
| Taxable income | $94,294 | $100,000 | $5,706 |
| Tax structure | Graduated | Flat rate | |
| Local income taxes | No | Yes |
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. Pennsylvania 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 · Pennsylvania · methodology
Local income taxes change this picture
What this comparison leaves out
Sources for both states
- 1.California Franchise Tax BoardState revenue department2026 Instructions for Form 540-ES, Estimated Tax for IndividualsRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Pennsylvania Department of RevenueState revenue departmentPersonal Income Tax Rates (rate by year; 3.07% for 2004 - present)Retrieved
- 4.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.