California Income Tax Rates and Brackets — 2025
California income tax in 2025
In tax year 2025 California taxed individual income in 10 rates, topping out at 13.3%, with a $5,706 standard deduction for a single filer and a $153 personal exemption credit. Returns for 2025 were filed in 2026.
Under the 2025 rules a single filer with $100,000 of income owed $5,055, an effective rate of 5.05%, which ranked 44th of the jurisdictions published for 2025, lowest tax first. Under the 2026 rules the same filer owes $4,911, $144 less, and ranks 43rd.
Between 2025 and 2026, the first bracket threshold to move for single filers went from $11,079 to $11,456; the standard deduction for single filers went from $5,706 to $5,900; the personal exemption credit for single filers went from $153 to $158; the first bracket threshold to move for joint filers went from $22,158 to $22,912.
Changes that took effect for 2025: 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.
What changed between 2025 and 2026
Every figure below that changed between 2025 and 2026 for California.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Bracket thresholds | Single | first change at $11,079 | now $11,456 |
| Standard deduction | Single | $5,706 | $5,900 |
| Personal exemption credit | Single | $153 | $158 |
| Bracket thresholds | Married filing jointly | first change at $22,158 | now $22,912 |
| Standard deduction | Married filing jointly | $11,412 | $11,800 |
| Personal exemption credit | Married filing jointly | $306 | $316 |
| Bracket thresholds | Married filing separately | first change at $11,079 | now $11,456 |
| Standard deduction | Married filing separately | $5,706 | $5,900 |
| Personal exemption credit | Married filing separately | $153 | $158 |
| Bracket thresholds | Head of household | first change at $22,173 | now $22,927 |
| Standard deduction | Head of household | $11,412 | $11,800 |
| Personal exemption credit | Head of household | $153 | $158 |
Effective 2025-01-01: 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. (Proposition 1 (2024))
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions, or California's top rate since 2021.
2025 brackets, all four filing statuses
The full 2025 rate schedule as California published it, including the standard deduction and exemptions that applied that year.
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 – $999,999 | 12.3% |
| $1,000,000 and above(includes surtax) | 13.3% |
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 – $999,999 | 11.3% |
| $1,000,000 – $1,485,905(includes surtax) | 12.3% |
| $1,485,906 and above(includes surtax) | 13.3% |
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 – $999,999 | 12.3% |
| $1,000,000 and above(includes surtax) | 13.3% |
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 – $999,999 | 11.3% |
| $1,000,000 – $1,010,416(includes surtax) | 12.3% |
| $1,010,417 and above(includes surtax) | 13.3% |
What 2025 cost at each income
California tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,040 | $973 | −$66 |
| $75,000 | $2,775 | $2,665 | −$109 |
| $100,000 | $5,055 | $4,911 | −$144 |
| $150,000 | $9,705 | $9,561 | −$144 |
| $250,000 | $19,005 | $18,861 | −$144 |
| $500,000 | $43,968 | $43,543 | −$426 |
| $1,000,000 | $102,982 | $102,301 | −$680 |
California against its neighbors in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for California, 2025
Sources
- 1.California Franchise Tax BoardState revenue department2025 California Tax Rate Schedules (Form 540 booklet)Retrieved
- 2.Tax FoundationResearch organization (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.
What this figure does not include
- The AGI-based phase-down of the exemption credits is described but not computed.
- Alternative Minimum Tax, the California Earned Income Tax Credit and other state credits are not modeled.
- The 1.1% Employment Development Department State Disability Insurance withholding on wages is a payroll tax and is excluded from the headline income tax figure.