California Income Tax Brackets 2026
California taxes income in 10 brackets from 1% to 13.3% for 2026; the top rate of 13.3% applies to taxable income over $1,000,000 for a single filer.
California brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $11,079 | 1% |
| $11,079 to $26,264 | 2% |
| $26,264 to $41,452 | 4% |
| $41,452 to $57,542 | 6% |
| $57,542 to $72,724 | 8% |
| $72,724 to $371,479 | 9.3% |
| $371,479 to $445,771 | 10.3% |
| $445,771 to $742,953 | 11.3% |
| $742,953 to $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $11,079 | 1% |
| $11,079 to $26,264 | 2% |
| $26,264 to $41,452 | 4% |
| $41,452 to $57,542 | 6% |
| $57,542 to $72,724 | 8% |
| $72,724 to $371,479 | 9.3% |
| $371,479 to $445,771 | 10.3% |
| $445,771 to $742,953 | 11.3% |
| $742,953 to $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $22,158 | 1% |
| $22,158 to $52,528 | 2% |
| $52,528 to $82,904 | 4% |
| $82,904 to $115,084 | 6% |
| $115,084 to $145,448 | 8% |
| $145,448 to $742,958 | 9.3% |
| $742,958 to $891,542 | 10.3% |
| $891,542 to $1,000,000 | 11.3% |
| $1,000,000 to $1,485,906 | 12.3% |
| Over $1,485,906 | 13.3% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $22,173 | 1% |
| $22,173 to $52,530 | 2% |
| $52,530 to $67,716 | 4% |
| $67,716 to $83,805 | 6% |
| $83,805 to $98,990 | 8% |
| $98,990 to $505,208 | 9.3% |
| $505,208 to $606,251 | 10.3% |
| $606,251 to $1,000,000 | 11.3% |
| $1,000,000 to $1,010,417 | 12.3% |
| Over $1,010,417 | 13.3% |
Standard deduction: Single $5,706 · Married filing jointly $11,412 · Married filing separately $5,706 · Head of household $11,412
- California's 2026 brackets are indexed in late December 2026. Until then this uses the 2025 thresholds, which are also what employers use for 2026 withholding, so results may show slightly more tax than the final 2026 figures.
- Taxable income above $1,000,000 pays an extra 1% Behavioral Health Services Tax, included as a top bracket.
- California does not exclude HSA contributions from income; this calculator treats all pre-tax benefits alike.
California income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | California tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $222 | 0.7% | 2% |
| $50,000 | $1,040 | 2.1% | 6% |
| $75,000 | $2,775 | 3.7% | 8% |
| $100,000 | $5,055 | 5.1% | 9.3% |
| $150,000 | $9,705 | 6.5% | 9.3% |
| $200,000 | $14,355 | 7.2% | 9.3% |
| $300,000 | $23,775 | 7.9% | 9.3% |
Federal brackets
Federal income tax applies on top of California's. US federal brackets for 2026.
Frequently asked questions
What are the California income tax brackets for 2026?
California taxes income in 10 brackets from 1% to 13.3% for 2026; the top rate of 13.3% applies to taxable income over $1,000,000 for a single filer.
How much state income tax is owed on $75,000?
About $2,775 for a single filer with no other deductions: an average rate of 3.7%, with the last dollar taxed at 8%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the California standard deduction for 2026?
$5,706 for a single filer, subtracted from income before the brackets apply.
Take-home pay in California
Sources
- FTB 2025 California Tax Rate Schedules X, Y and Z (brackets; checked October 15, 2026)
- FTB 2025 Form 540 booklet: standard deduction, exemption credits, AGI limitation worksheet, Behavioral Health Services Tax (standard deduction, exemption credit, 1% tax over $1 million; checked October 15, 2026)
- EDD DE 44 California Employer's Guide (Rev. 52, 1-26): 2026 SDI rate 1.3%, no wage limit; 2026 withholding tables use the same bracket thresholds (SDI, 2026 payroll thresholds; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.