California income tax and brackets 2026
California taxes income at 9 rates in 2026, from 1% on the first $11,456 of a single filer's taxable income to 12.3% above $768,213. A single filer earning $75,000 in California owes about $10,335 in federal and state income tax, an effective rate of 13.8%.
Income tax · 2026
See the brackets $10,335for the year
Effective rate 13.8% of income
Federal income tax$7,67074.2%
California income tax$2,66525.8%
Taxable income
$58,900
Top federal rate
22%
Top California rate
8%
California tax brackets 2026
California brackets · 2026
1% to 12.3%
9 brackets
Your top bracket
8%
Average rate
3.9%
Taxable income
$69,100
How your $2,665 adds up
1% on the first $11,456$1154.3%
2% on the next $15,701$31411.8%
4% on the next $15,704$62823.6%
6% on the next $16,637$99837.5%
8% on the last $9,602$76828.8%
Personal credit-$158
California brackets, single
California has not published 2026 credit phaseout starts; these are 2025's raised by its 3.4% inflation.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1% | $0 to $11,456 | 1% of taxable income |
| 2% | $11,456 to $27,157 | $114.56 + 2% over $11,456 |
| 4% | $27,157 to $42,861 | $428.58 + 4% over $27,157 |
| 6% | $42,861 to $59,498 | $1,056.74 + 6% over $42,861 |
| 8%You | $59,498 to $75,197 | $2,054.96 + 8% over $59,498 |
| 9.3% | $75,197 to $384,109 | $3,310.88 + 9.3% over $75,197 |
| 10.3% | $384,109 to $460,927 | $32,039.70 + 10.3% over $384,109 |
| 11.3% | $460,927 to $768,213 | $39,951.95 + 11.3% over $460,927 |
| 12.3% | Over $768,213 | $74,675.27 + 12.3% over $768,213 |
| Plus 1% on taxable income over $1,000,000 (Mental Health Services Tax). | ||
California at a glance
- Income tax
- 1% to 12.3%
- Standard deduction
- $5,900
- Personal credit
- $158
- California SDI
- 1.3%
- Local income tax
- None
- Sales tax
- 7.25%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4CaliforniaCalifornia's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
California income tax questions
What are the California tax brackets for 2026?
California has 9 brackets for single filers, from 1% on the first $11,456 of taxable income to 12.3% on income over $768,213. Income over $1,000,000 pays 1% more (Mental Health Services Tax).
How much income tax do I pay on $75,000 in California?
A single filer earning $75,000 owes about $7,670 in federal income tax and $2,665 in California income tax for 2026, $10,335 in all. That is 13.8% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $69,100 of California taxable income is in the 8% bracket, but only the $9,602 above $59,498 pays 8%. The lower rates tax the rest, so the brackets come to $2,823, 4.1% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will California's brackets change?
Brackets, the standard deduction and the exemption credits are indexed each year to California inflation (3.4% for 2026); the 1% Mental Health Services Tax over $1 million is fixed.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. California's own is $5,900 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- California Franchise Tax Board
- FTB Tax News, October 2026: 2026 Indexing (2026 rate schedules X, Y, Z, standard deduction, exemption credits)
- EDD Contribution Rates, Withholding Schedules: 2026 SDI rate 1.3%, all wages subject
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