California Tax Brackets 2026: Income Tax Rates and Thresholds
California has rates from 1% to 13.3% for tax year 2026. Brackets for single and married filers, deductions and examples.
Top rate
13.3%
Structure
10 brackets
Standard deduction
$5,540 single
Tax on $75,000 salary
$2,699
California income tax brackets 2026: single filers
| Taxable income | Rate | Tax owed on the bracket below |
|---|---|---|
| $0 to $11,456 | 1% | – |
| $11,456 to $27,157 | 2% | $115 + 2% over $11,456 |
| $27,157 to $42,861 | 4% | $429 + 4% over $27,157 |
| $42,861 to $59,498 | 6% | $1,057 + 6% over $42,861 |
| $59,498 to $75,197 | 8% | $2,055 + 8% over $59,498 |
| $75,197 to $384,109 | 9.3% | $3,311 + 9.3% over $75,197 |
| $384,109 to $460,927 | 10.3% | $32,040 + 10.3% over $384,109 |
| $460,927 to $768,213 | 11.3% | $39,952 + 11.3% over $460,927 |
| $768,213 to $1,000,000 | 12.3% | $74,675 + 12.3% over $768,213 |
| Over $1,000,000 | 13.3% | $103,185 + 13.3% over $1,000,000 |
California income tax brackets 2026: married filing jointly
| Taxable income | Rate | Tax owed on the bracket below |
|---|---|---|
| $0 to $22,912 | 1% | – |
| $22,912 to $54,314 | 2% | $229 + 2% over $22,912 |
| $54,314 to $85,722 | 4% | $857 + 4% over $54,314 |
| $85,722 to $118,996 | 6% | $2,113 + 6% over $85,722 |
| $118,996 to $150,394 | 8% | $4,110 + 8% over $118,996 |
| $150,394 to $768,218 | 9.3% | $6,622 + 9.3% over $150,394 |
| $768,218 to $921,854 | 10.3% | $64,079 + 10.3% over $768,218 |
| $921,854 to $1,000,000 | 11.3% | $79,904 + 11.3% over $921,854 |
| $1,000,000 to $1,536,426 | 12.3% | $88,734 + 12.3% over $1,000,000 |
| Over $1,536,426 | 13.3% | $154,715 + 13.3% over $1,536,426 |
California standard deduction and exemptions (2026)
| Single | Married filing jointly | |
|---|---|---|
| Standard deduction | $5,540 | $11,080 |
| Personal exemption | None | None |
| Personal credit | $153 | $306 |
How much California income tax you'll pay
| Salary | Single: taxable | Single: state tax | Married: state tax | Single: effective rate |
|---|---|---|---|---|
| $25,000 | $19,460 | $122 | $0 | 0.49% |
| $50,000 | $44,460 | $1,000 | $243 | 2% |
| $75,000 | $69,460 | $2,699 | $935 | 3.60% |
| $100,000 | $94,460 | $4,949 | $1,999 | 4.95% |
| $150,000 | $144,460 | $9,599 | $5,398 | 6.40% |
| $250,000 | $244,460 | $18,899 | $14,549 | 7.56% |
| $500,000 | $494,460 | $43,588 | $37,799 | 8.72% |
State income tax only, on wages, after the standard deduction, exemptions and credits. Local income taxes not included.
Example: California brackets on a $75,000 salary
A single filer earning $75,000 has $69,460 of California taxable income after deductions. Each slice is taxed at its own rate:
| Bracket | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $11,456 | $11,456 | 1% | $115 |
| $11,456 to $27,157 | $15,701 | 2% | $314 |
| $27,157 to $42,861 | $15,704 | 4% | $628 |
| $42,861 to $59,498 | $16,637 | 6% | $998 |
| $59,498 to $75,197 | $9,962 | 8% | $797 |
| Total before credits | $69,460 | 4.11% | $2,852 |
2026 federal tax brackets
Single filers
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. See what you take home after federal and state taxes with the California paycheck calculator.
Frequently Asked Questions
What are the California tax brackets for 2026?
California has 10 income tax brackets, from 1% to 13.3%, with the top rate starting at $1,000,000 of taxable income for single filers. Married couples filing jointly have wider brackets.
What is the California standard deduction for 2026?
$5,540 for single filers and $11,080 for married couples filing jointly.
How much California income tax will I pay on $75,000?
A single filer with a $75,000 salary has about $69,460 of California taxable income and owes about $2,699 in state income tax for 2026, an effective state rate of 3.6%.
What is the top California income tax rate?
13.3%, which applies to taxable income above $1,000,000 for single filers and $1,536,426 for married couples.
How do tax brackets work?
Each rate applies only to the income inside its bracket. Moving into a higher bracket doesn't raise the tax on the income below it, so a raise never lowers your take-home pay.
California Paycheck Calculator →
Take-home pay per paycheck after federal, state and payroll taxes.
California Self-Employment Tax Calculator →
Tax on LLC, sole proprietor and 1099 income, with quarterly estimated payments.
California business tax guide →
Corporate tax, sales tax, LLC fees and more.
Tax brackets for other states
Sources
Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.