Graduated BracketsHighest Top Rate: 13.3%Last reviewed June 2026

California State Income Tax 2026

California's top marginal rate is 13.3%, the highest in the United States. However, the effective rate for a single filer at $75,000 is approximately 3.9% and at $100,000 approximately 5.2%. The 13.3% rate only applies to income above $1,000,000.

California 2026 Quick Facts

Tax type	Graduated (9 brackets)
Top marginal rate	13.3% (above $1,000,000 single)
Lowest bracket	1% (up to $11,079 single)
Standard deduction (single)	$5,706 (2025)
Standard deduction (MFJ)	$11,412 (2025)
Local income tax	None (SF Gross Receipts Tax is employer-side)
Reciprocity agreements	None
Social Security taxed	No
2026 changes	None to the rate structure; thresholds re-indexed for inflation (FTB publishes fall 2026)

California Income Tax Brackets (2025 Tax Year)

Rate	Single Filer Income	Married Filing Jointly
1%	$0 - $11,079	$0 - $22,158
2%	$11,079 - $26,264	$22,158 - $52,528
4%	$26,264 - $41,452	$52,528 - $82,904
6%	$41,452 - $57,542	$82,904 - $115,084
8%	$57,542 - $72,724	$115,084 - $145,448
9.3%	$72,724 - $371,479	$145,448 - $742,958
10.3%	$371,479 - $445,771	$742,958 - $891,542
11.3%	$445,771 - $742,953	$891,542 - $1,000,000
12.3%	$742,953 - $1,000,000	$1,000,000 - $1,485,906
13.3%	Above $1,000,000	Above $1,485,906

Source: California Franchise Tax Board (FTB) 2025 Tax Rate Schedules (Schedule X and Y) — the latest published thresholds, used for returns filed in 2026. California indexes these brackets to inflation annually; the FTB releases the 2026 tax-year thresholds in fall 2026. The nine-rate structure (1% to 12.3%) is unchanged for 2026. The 13.3% top rate includes the 1% Mental Health Services Tax on taxable income over $1,000,000 (all filing statuses). Married filing separately thresholds match the single (Schedule X) schedule. Last reviewed June 2026.

California Effective Rate Calculator

Annual Gross Income

Filing Status

Standard deduction: $5,706 applied before tax calculation.

Effective Rate

3.90%

State Tax Due

$2,928

Marginal Bracket

State income tax only. Does not include federal income tax, Social Security, Medicare, or local income tax. Calculations are estimates for educational purposes. Verify with a licensed CPA before filing.

What You Actually Pay: Worked Examples

$50,000 income

State tax due$1,193

Effective rate2.4%

Marginal bracket6%

After state tax$48,807

$75,000 income

State tax due$2,928

Effective rate3.9%

Marginal bracket8%

After state tax$72,072

$100,000 income

State tax due$5,208

Effective rate5.2%

Marginal bracket9.3%

After state tax$94,792

$250,000 income

State tax due$19,158

Effective rate7.7%

Marginal bracket9.3%

After state tax$230,842

Single filer, 2025 tax year, standard deduction ($5,706), FTB Schedule X. Marginal bracket is the rate on the last dollar of taxable income after the deduction. Does not include federal tax, Social Security, or Medicare.

Local Income Tax in California

California does not have a personal local income tax. No city or county in California levies an additional income tax on employees or residents.

San Francisco imposes a Gross Receipts Tax and a Homelessness Gross Receipts Tax on businesses, but these are employer-side taxes on business revenue, not employee income taxes. For employee payroll in San Francisco, the only income tax is the state tax above.

See the full local income tax guide for all US cities →

California Filing Requirements

Residents: All California residents must file a Form 540 if they meet the FTB filing threshold. For a single filer under 65 with no dependents (2025 tax year), that is gross income above $22,941 or California AGI above $18,353. Residents are taxed on all worldwide income.

Part-year residents: File Form 540NR for the portion of the year you lived in California. Income earned while a California resident is fully taxable; out-of-state income while a non-resident is generally not.

Non-residents: File Form 540NR for California-source income only (wages from California employers, California business income, California real estate sales).

The 184-day rule: California uses a domicile test, not a day-count test like New York. Having a California domicile (primary legal home) makes you a resident regardless of days spent elsewhere. Establishing domicile in another state requires demonstrating clear intent to remain there permanently.

Retirement Income Treatment in California

Social Security benefits	Exempt	California does not tax Social Security
Traditional pension income	Taxed	Fully taxable as ordinary income
Government pension (CalPERS)	Taxed	Fully taxable as ordinary income
Military pension	Taxed	No special exemption in California
401(k) and IRA withdrawals	Taxed	Fully taxable as ordinary income
Roth IRA withdrawals	Exempt	Qualified distributions are tax-free
Capital gains	Taxed	No preferential rate; taxed as ordinary income

California taxes retirement income more heavily than most states. Retirees in high income brackets may face combined federal + state rates exceeding 40%. See the full 50-state retirement income scorecard.

California Income Tax: Frequently Asked Questions

What are California's income tax brackets?

California's rate structure for 2026 is unchanged from 2025: nine graduated brackets from 1% to 12.3%, plus a 1% Mental Health Services Tax on taxable income over $1,000,000 (bringing the top rate to 13.3%). The FTB indexes the dollar thresholds to inflation each year and publishes the 2026 thresholds in fall 2026. The latest published (2025 tax year) thresholds for single filers are: 1% up to $11,079; 2% on $11,079-$26,264; 4% on $26,264-$41,452; 6% on $41,452-$57,542; 8% on $57,542-$72,724; 9.3% on $72,724-$371,479; 10.3% on $371,479-$445,771; 11.3% on $445,771-$742,953; 12.3% on $742,953-$1,000,000; 13.3% above $1,000,000.

What is the effective California state income tax rate at $75,000?

A single filer earning $75,000 in California (2025 tax year) pays approximately $2,928 in state income tax, giving an effective rate of about 3.9%. After the $5,706 standard deduction, taxable income of about $69,300 falls in the 8% bracket, so the marginal rate is 8%, but most income is taxed at lower brackets.

Does California have a local income tax?

California does not have a traditional city-level income tax. However, San Francisco imposes a Gross Receipts Tax and a Homelessness Gross Receipts Tax on businesses (employer-side, not employee income tax). There is no additional personal income tax for employees living in San Francisco or any other California city.

Does California tax Social Security benefits?

No. California does not tax Social Security benefits. This is one of the few areas where California's tax burden is more favorable than the federal average. Pensions and 401(k) withdrawals are generally taxed as ordinary income in California, however.

What is California's standard deduction?

California's standard deduction for the 2025 tax year is $5,706 for single or married filing separately and $11,412 for married filing jointly, head of household, or qualifying surviving spouse. This is substantially lower than the federal standard deduction ($15,750 single, $31,500 MFJ for 2025 under the One Big Beautiful Bill Act), meaning more income is taxable at the state level.

Did California's income tax brackets change in 2026?

California's rate structure did not change: it remains nine graduated brackets from 1% to 12.3%, plus the 1% Mental Health Services Tax over $1,000,000 (13.3% top rate), in place since 2012. California re-indexes the dollar thresholds to inflation each year; the FTB publishes the 2026 tax-year thresholds in fall 2026. The figures on this page are the latest published 2025 tax-year schedules.

Are remote workers taxed by California?

California taxes income earned within California and income earned by California residents regardless of where they work. If you are a California domiciliary working remotely for an out-of-state employer but physically located in California, you owe California income tax on that income. California's sourcing rules are aggressive and are enforced through FTB audits.

Sources: California Franchise Tax Board (ftb.ca.gov), Tax Foundation 2026 State Tax Guide, IRS Publication 17. Data verified June 2026. Not tax advice. Always confirm current figures with the California FTB or a licensed CPA or Enrolled Agent before filing.