California Income Tax Rates & Brackets — 2025
California has a graduated income tax with 9 brackets in 2025, running from 1% to 13.3%. A single filer on $100,000 owes about $5,055 — an effective rate of 5.05%.
The California tax gauge at $100,000
California
$100,000 · Single · TY2025California tax brackets for 2025
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.
Single
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 jointly
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 separately
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 household
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% |
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.
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 | 13th of 51 | −$467 |
| $75,000 | $69,294 | $2,775 | 3.70% | $231 | 28th of 51 | +$129 |
| $100,000 | $94,294 | $5,055 | 5.05% | $421 | 44th of 51 | +$1,130 |
| $150,000 | $144,294 | $9,705 | 6.47% | $809 | 48th of 51 | +$3,410 |
| $250,000 | $244,294 | $19,005 | 7.60% | $1,584 | 50th of 51 | +$7,826 |
| $500,000 | $494,294 | $43,968 | 8.79% | $3,664 | 49th of 51 | +$20,756 |
| $1,000,000 | $994,294 | $102,982 | 10.30% | $8,582 | 51st of 51 | +$55,717 |
California income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- 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 2025.
Recent legislated changes
- StructuralEffective · Proposition 1 (2024)
The Mental Health Services Act was renamed the Behavioral Health Services Act, so the 1% Mental Health Services Tax is now called the Behavioral Health Services Tax; the rate and $1,000,000 threshold are unchanged.
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 department2025 California Tax Rate Schedules (Form 540 booklet)Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.California Franchise Tax BoardState revenue department2025 Instructions for Form 540, California Resident Income Tax ReturnRetrieved · Standard deduction chart ($5,706 / $11,412) and the exemption-credit AGI limitation thresholds.
- 4.California Franchise Tax BoardState revenue department2025 Form 540, California Resident Income Tax ReturnRetrieved · Lines 7-10 confirm the $153 personal/blind/senior and $475 dependent exemption credits.
Figures on this page were last checked against these sources on . Found something wrong? Report it.