California income tax rate 2026
OfficialCalifornia rates, brackets and the tax on common salaries.
- Rate
- 1% to 13.3%
- Tax on $75,000
- $2,665
- 3.6% effective
- Tax on $100,000
- $4,911
- 4.9% effective
- Rank among taxing states
- #22 of 42
- by tax taken on $75,000, 1 takes the most
What is the California income tax rate in 2026?
California taxes wages at 1% to 13.3% in 2026, including a 1% surcharge on taxable income over $1 million. On a $75,000 salary, California income tax is $2,665, an effective rate of 3.55%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
California income tax brackets for 2026
California has 9 brackets for single filers, from 1% to 12.3%. The 12.3% top bracket starts at $768,213 of taxable income for a single filer. On top of the brackets, California adds a 1% surcharge on taxable income over $1 million, for a top rate of 13.3%. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 1% |
| $11,456 | 2% |
| $27,157 | 4% |
| $42,861 | 6% |
| $59,498 | 8% |
| $75,197 | 9.3% |
| $384,109 | 10.3% |
| $460,927 | 11.3% |
| $768,213 | 12.3% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 1% |
| $22,912 | 2% |
| $54,314 | 4% |
| $85,722 | 6% |
| $118,996 | 8% |
| $150,394 | 9.3% |
| $768,218 | 10.3% |
| $921,854 | 11.3% |
| $1,536,426 | 12.3% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 1% |
| $22,927 | 2% |
| $54,316 | 4% |
| $70,018 | 6% |
| $86,654 | 8% |
| $102,356 | 9.3% |
| $522,385 | 10.3% |
| $626,864 | 11.3% |
| $1,044,771 | 12.3% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much California income tax do you pay on $100,000?
On $100,000 of wages, California income tax is $4,911 in 2026, an effective rate of 4.91%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the California standard deduction in 2026?
The California standard deduction is $5,900 for single filers and $11,800 for married couples filing jointly in 2026. Each filer also gets a personal credit of $158.
- Standard deduction, single
- $5,900
- Married filing jointly
- $11,800
- Personal credit
- $158
How did California income tax change in 2026, and what changes in 2027?
California kept its rate at 1% to 13.3% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 1% | 13.3% | $5,706 | official |
| 2026 | progressive | 1% | 13.3% | $5,900 | official |
How does California income tax compare with other states?
On $75,000, California income tax ranks #22 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is California income tax withheld from a paycheck?
Employers withhold California income tax from each paycheck, using the Form DE 4 (or the federal Form W-4) each employee fills in. On a $75,000 salary paid every two weeks, that is $117.43 a paycheck. California employers withhold about $388 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Employers withhold with the EDD tables in the DE 44 guide (Method A wage brackets or Method B exact calculation), using the allowances on Form DE 4. Paychecks here use Method B with one allowance for yourself (two for married couples with one earner) plus one per dependent.
Questions people ask
How much California tax is withheld from a bonus?
Employers can withhold California tax on a bonus at a flat 10.23%. The return settles the actual tax on it.
Does California tax overtime and tips?
Yes. California taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but California has not adopted that.
Do 401(k) contributions lower California income tax?
Yes. Traditional 401(k) contributions lower California taxable wages, as they do for federal income tax.