California Income Tax Calculator 2026
Estimate your California state income tax (Form 540) in seconds. See your taxable income, tax bracket, effective rate, exemption credits, refund or balance due, and how every filing status compares, using the latest FTB rates and credits.
Deductions (standard or itemized)
We automatically use whichever is larger: the standard deduction or your itemized total. Mortgage interest, property tax, charity and medical costs count. State income tax does not.
Credits (age 65+, renter, other)
Interactive Tax Bracket Ladder
See how much of your income lands in each California bracket. Tap a bracket to jump your income there, or drag the slider.
California income tax rates and brackets
California has a progressive income tax with nine rates from 1% to 12.3%, plus a 1% Mental Health Services Tax on taxable income above $1 million, for a 13.3% top rate. Higher income is taxed at higher rates only on the portion inside each bracket. Social Security benefits are not taxed by California, and capital gains are taxed as ordinary income. California has no city or county income tax. This California income tax calculator uses the Franchise Tax Board (FTB) schedules for the 2025 tax year, the latest published and the basis for 2026 planning until the FTB releases new inflation-indexed amounts.
| Rate | Single / separate | Joint | Head of household |
|---|---|---|---|
| 1% | $0 – $11,079 | $0 – $22,158 | $0 – $22,173 |
| 2% | to $26,264 | to $52,528 | to $52,530 |
| 4% | to $41,452 | to $82,904 | to $67,716 |
| 6% | to $57,542 | to $115,084 | to $83,805 |
| 8% | to $72,724 | to $145,448 | to $98,990 |
| 9.3% | to $371,479 | to $742,958 | to $505,208 |
| 10.3% | to $445,771 | to $891,542 | to $606,251 |
| 11.3% | to $742,953 | to $1,485,906 | to $1,010,417 |
| 12.3% | over $742,953 | over $1,485,906 | over $1,010,417 |
Standard deduction and exemption credits
- Standard deduction: $5,706 for single and married filing separately; $11,412 for joint, head of household and qualifying surviving spouse.
- Personal exemption credit: $153 per taxpayer ($306 for joint filers), taken directly off your tax.
- Dependent credit: $475 per dependent. California also gives an extra $153 credit if you are 65 or older.
- Phase-out: credits shrink by $6 for each $2,500 of AGI over $252,203 (single), $378,310 (head of household) or $504,411 (joint).
- Renter’s credit: $60 (single) or $120 (joint or head of household) if AGI is under $53,994 or $107,987.
How California taxes differ from federal tax
- California does not allow the federal deductions for tips, overtime, car loan interest or the senior bonus created in 2025, so that income remains fully taxable on your Form 540.
- There is no SALT cap, but state income tax itself is not deductible on the California return.
- The federal QBI deduction and bonus depreciation are not allowed.
- Its standard deduction is far smaller than the federal one, so itemizing can pay off even when you take the standard deduction federally.
Deadlines and estimated payments
California returns are due April 15. If you owe tax beyond withholding, pay estimates with Form 540-ES: 30% on April 15, 40% on June 15, nothing in September and 30% on January 15. To avoid an underpayment penalty, pay at least 90% of this year’s tax or 100% of last year’s (110% if AGI is above $150,000).
California income tax calculator FAQ
How much is California state income tax on $100,000?
A single filer with $100,000 of wages and the standard deduction owes about $5,055 after the standard deduction and the $153 personal exemption credit, an effective rate near 5.1%. Enter your numbers above for an exact estimate.
What is the highest California income tax rate?
12.3% on income above the top bracket, plus a 1% Mental Health Services Tax on taxable income over $1 million, for 13.3%.
Does California tax Social Security, tips or overtime?
California does not tax Social Security benefits. It does tax tips and overtime because it has not adopted the 2025 federal deductions for them.
What is the difference between a marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of income. Your effective rate is total tax divided by income, which is always lower in a progressive system.
Should I itemize or take the California standard deduction?
Take whichever is larger. Because California’s standard deduction is only $5,706 for single filers, homeowners and big charitable givers often benefit from itemizing.
Is this the same as my paycheck withholding?
No. Withholding is an advance payment using the EDD Method B tables. This tool estimates your actual annual liability, which decides your refund or balance due.
Sources: FTB 2025 Form 540 instructions and tax rate schedules, FTB Tax News (October and November 2025), EDD 2026 Method B schedules. Estimates only, not tax advice. Excludes AMT, CalEITC, self-employment adjustments and itemized-deduction limits for high earners. Last verified November 4, 2026.