California income tax rates for 2026
Nine brackets from 1% to 12.3%, plus the 1% Behavioral Health Services Tax on taxable income over $1 million (13.3% top rate). The calculation starts from federal adjusted gross income with California adjustments. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 1% | $0 – $11,456 |
| 2% | $11,457 – $27,157 |
| 4% | $27,158 – $42,861 |
| 6% | $42,862 – $59,498 |
| 8% | $59,499 – $75,197 |
| 9.3% | $75,198 – $384,109 |
| 10.3% | $384,110 – $460,927 |
| 11.3% | $460,928 – $768,213 |
| 12.3% | $768,214 – $1,000,000 |
| 13.3% | Over $1,000,000 |
| Rate | Taxable income |
|---|---|
| 1% | $0 – $22,912 |
| 2% | $22,913 – $54,314 |
| 4% | $54,315 – $85,722 |
| 6% | $85,723 – $118,996 |
| 8% | $118,997 – $150,394 |
| 9.3% | $150,395 – $768,218 |
| 10.3% | $768,219 – $921,854 |
| 11.3% | $921,855 – $1,000,000 |
| 12.3% | $1,000,001 – $1,536,426 |
| 13.3% | Over $1,536,426 |
| Rate | Taxable income |
|---|---|
| 1% | $0 – $22,927 |
| 2% | $22,928 – $54,316 |
| 4% | $54,317 – $70,018 |
| 6% | $70,019 – $86,654 |
| 8% | $86,655 – $102,356 |
| 9.3% | $102,357 – $522,385 |
| 10.3% | $522,386 – $626,864 |
| 11.3% | $626,865 – $1,000,000 |
| 12.3% | $1,000,001 – $1,044,771 |
| 13.3% | Over $1,044,771 |
Married people filing separately use the single brackets.
Deductions, exemptions and credits
Before the rates apply, California allows a standard deduction of $5,900 (single) or $11,800 (married filing jointly) and a personal credit of $158 (single) or $316 (joint) subtracted from the tax. The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
- California dependent exemption credits ($491 each in 2026) and the renter’s credit are not included.
Worked example: $75,000 in California
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $5,900 (standard deduction) = $69,100.00
Brackets: 1% × $11,456.00 + 2% × $15,701.00 + 4% × $15,704.00 + 6% × $16,637.00 + 8% × $9,602.00 = $2,823.12
Minus personal exemption credit: $158.00
California income tax = $2,665.12 — an effective rate of 3.55% and a marginal rate of 8%.
California income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $209 | 0.7% | $0 | 0% |
| $50,000 | $973 | 1.95% | $219 | 0.44% |
| $75,000 | $2,665 | 3.55% | $897 | 1.2% |
| $100,000 | $4,911 | 4.91% | $1,946 | 1.95% |
| $150,000 | $9,561 | 6.37% | $5,330 | 3.55% |
| $250,000 | $18,861 | 7.54% | $14,472 | 5.79% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
California compared with nearby states
At $75,000 (single), California ranks 22 of 51 for state income tax, where 1 is the highest. Nevada does not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| California | $2,665 | 3.55% | 13.3% |
| Oregon | $5,059 | 6.74% | 9.9% |
| Nevada | $0 | 0% | none |
| Arizona | $1,473 | 1.96% | 2.5% |
More about taxes in California
- The 1% Mental Health Services Tax (now the Behavioral Health Services Act tax) applies to taxable income over $1 million, making California's top rate 13.3%.
Frequently asked questions
What is the California income tax rate for 2026?
Nine brackets from 1% to 12.3%, plus the 1% Behavioral Health Services Tax on taxable income over $1 million (13.3% top rate). A single filer with $75,000 of income is in the 8% bracket but pays an effective 3.55%, because lower slices of income are taxed at lower rates.
How much California income tax do I pay on $75,000?
About $2,665 for a single filer — 3.55% of income — after $5,900 of standard deduction and a $158.00 personal exemption credit. A married couple with $150,000 owes about $5,330.
What deductions does California allow?
California allows a standard deduction of $5,900 (single) or $11,800 (married filing jointly) and a personal credit of $158 (single) or $316 (joint) subtracted from the tax. Dependent exemptions or credits, where the state offers them, lower the tax further.
Is California's income tax higher than its neighbors'?
At $75,000 (single), California ranks 22 of 51 for state income tax, where 1 is the highest. Among nearby states, Nevada is lowest at $0 and Oregon is highest at $5,059.
Estimates only — not tax advice. California figures: California Franchise Tax Board, 2026 indexing (Tax News, October 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.