California Income Tax Rates & Brackets — 2026
California has a graduated income tax with 9 brackets in 2026, running from 1% to 13.3%. A single filer on $100,000 owes about $5,055 — an effective rate of 5.05%.
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 California tax gauge at $100,000
California2025 brackets
$100,000 · Single · TY2026California: 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 brackets for 2026
Every filing status, as published by California Franchise Tax Board. Rates apply to California taxable income — that is income after the deductions and exemptions shown on each card.
Single2025 brackets
Standard deduction $5,706 · Exemption credit $153| Taxable income | Marginal rate |
|---|---|
| $0 – $11,078 | 1% |
| $11,079 – $26,263 | 2% |
| $26,264 – $41,451 | 4% |
| $41,452 – $57,541 | 6% |
| $57,542 – $72,723 | 8% |
| $72,724 – $371,478 | 9.3% |
| $371,479 – $445,770 | 10.3% |
| $445,771 – $742,952 | 11.3% |
| $742,953 and above | 12.3% |
Married filing jointly2025 brackets
Standard deduction $11,412 · Exemption credit $306| Taxable income | Marginal rate |
|---|---|
| $0 – $22,157 | 1% |
| $22,158 – $52,527 | 2% |
| $52,528 – $82,903 | 4% |
| $82,904 – $115,083 | 6% |
| $115,084 – $145,447 | 8% |
| $145,448 – $742,957 | 9.3% |
| $742,958 – $891,541 | 10.3% |
| $891,542 – $1,485,905 | 11.3% |
| $1,485,906 and above | 12.3% |
Married filing separately2025 brackets
Standard deduction $5,706 · Exemption credit $153| Taxable income | Marginal rate |
|---|---|
| $0 – $11,078 | 1% |
| $11,079 – $26,263 | 2% |
| $26,264 – $41,451 | 4% |
| $41,452 – $57,541 | 6% |
| $57,542 – $72,723 | 8% |
| $72,724 – $371,478 | 9.3% |
| $371,479 – $445,770 | 10.3% |
| $445,771 – $742,952 | 11.3% |
| $742,953 and above | 12.3% |
Head of household2025 brackets
Standard deduction $11,412 · Exemption credit $153| Taxable income | Marginal rate |
|---|---|
| $0 – $22,172 | 1% |
| $22,173 – $52,529 | 2% |
| $52,530 – $67,715 | 4% |
| $67,716 – $83,804 | 6% |
| $83,805 – $98,989 | 8% |
| $98,990 – $505,207 | 9.3% |
| $505,208 – $606,250 | 10.3% |
| $606,251 – $1,010,416 | 11.3% |
| $1,010,417 and above | 12.3% |
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 maths actually works
Rates are marginal: the 13.3% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in California subtracts $5,706 of deductions and exemptions, then pays each bracket in turn on $94,294 of taxable income — $5,055 in all, or 5.05% of gross income. Marginal vs effective rate, explained.
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 .
What California costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 51 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $44,294 | $1,040 | 2.08% | $87 | 14th of 51 | −$405 |
| $75,000 | $69,294 | $2,775 | 3.70% | $231 | 31st of 51 | +$225 |
| $100,000 | $94,294 | $5,055 | 5.05% | $421 | 45th of 51 | +$1,292 |
| $150,000 | $144,294 | $9,705 | 6.47% | $809 | 49th of 51 | +$3,592 |
| $250,000 | $244,294 | $19,005 | 7.60% | $1,584 | 50th of 51 | +$8,192 |
| $500,000 | $494,294 | $43,968 | 8.79% | $3,664 | 49th of 51 | +$21,718 |
| $1,000,000 | $994,294 | $102,982 | 10.30% | $8,582 | 51st of 51 | +$58,071 |
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 .
California income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
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 .
- Income
- $100,000
- Standard deduction
- $5,706
- Exemptions
- $0
- Taxable income
- $94,294
Includes $153 of exemption credits applied against tax.
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $11,078 | 1% | $11,079 | $110.79 |
| $11,079 – $26,263 | 2% | $15,185 | $303.70 |
| $26,264 – $41,451 | 4% | $15,188 | $607.52 |
| $41,452 – $57,541 | 6% | $16,090 | $965.40 |
| $57,542 – $72,723 | 8% | $15,182 | $1,214.56 |
| $72,724 – $371,478 | 9.3% | $21,570 | $2,006.01 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and California's full brackets and sources.
California versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
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 .
What changed since 2025
California's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 13.3% | 13.3% |
| Structure | graduated | graduated |
| Standard deduction (single) | $5,706 | $5,706 |
| Tax on $100,000 (single) | $5,055 | $5,055 |
California’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Recent legislated changes
- IndexingEffective
FTB indexes California brackets, standard deduction and exemption credits annually by the California CPI; the 2026 figures were still unpublished as of 2026-09-23, so the verified 2025 figures are carried forward and labelled as such.
Retirement income
We do not publish California's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.
Capital gains
How California taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
California is the plainest statement of the rule in the country and the most expensive. The 2025 Form 540 instructions for line 7a say: "California taxes long and short term capital gains as regular income. No special rate for long term capital gains exists." The top bracket is 12.3%, and a 1% Behavioral Health Services Tax on taxable income over $1,000,000 takes the top to 13.3% — the highest rate on a long-term gain anywhere in the United States.
Same rate, same brackets, same surtax. The instruction quoted above names both holding periods in one sentence.
California starts from federal adjusted gross income. The only capital-gains adjustments are basis differences between California and federal law, taken on Schedule D (540) — not a rate preference.
California's basis in an asset can differ from the federal basis, in which case Schedule D (540) adjusts the gain before it is taxed. That changes the amount, never the rate.
- Behavioral Health Services Tax — 1% above $1,000,000. Taxable income over $1,000,000, including capital gains. Computed on Form 540 line 62. Renamed from the Mental Health Services Tax for taxable years beginning on or after 1 January 2025; the rate and threshold are unchanged, and the threshold is not indexed.
Source: California Franchise Tax Board — 2025 Form 540 California Resident Income Tax Return Booklet — Line 7a, Capital Gain or (Loss), and Line 62, Behavioral Health Services Tax (retrieved 2026-09-19). Compare every state.
Local income taxes
No California city or county levies an individual income tax.
What else to know about California
- Nine graduated brackets from 1% to 12.3%, plus a 1% Behavioral Health Services Tax on taxable income over $1,000,000 for a 13.3% top marginal rate.
- Brackets, the standard deduction and the exemption credits are indexed annually by the Franchise Tax Board using the California Consumer Price Index.
- California exemptions are nonrefundable credits against tax, not deductions from income.
- California conforms to the Internal Revenue Code as of January 1, 2025 (S.B. 711, 2025); it does not conform to the One Big Beautiful Bill Act.
- Long-term capital gains are taxed as ordinary income.
Capital gains
California does not give capital gains a preferential rate or exclusion; they are taxed as ordinary income.
What our figures leave out
Sources
- 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.California Franchise Tax BoardState revenue departmentTax calculator, tables, ratesRetrieved · As of 2026-09-23 the most recent rate schedules published by FTB are for tax year 2025.
- 4.California Franchise Tax BoardState revenue department2025 California Tax Rate SchedulesRetrieved · Source of the carried-forward 2025 bracket, standard deduction and exemption credit values.
Figures on this page were last checked against these sources on . Found something wrong? Report it.