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This site is not affiliated with the IRS or any state revenue department. Information is for general educational purposes only and is not tax, legal, or financial advice. State tax brackets and rules change annually. Always confirm current figures with your state's Department of Revenue or a licensed CPA before filing. Sources: state revenue departments, Tax Foundation, IRS Publication 17. Last reviewed April 2026.
Income Tax by State›California
CA
Graduated BracketsHighest Top Rate: 13.3%Last reviewed April 2026

California State Income Tax 2026

California's top marginal rate is 13.3%, the highest in the United States. However, the effective rate at $75,000 is approximately 4.0% and at $100,000 approximately 5.8%. The 13.3% rate only applies to income above $1,000,000.

California 2026 Quick Facts

Tax typeGraduated (9 brackets)
Top marginal rate13.3% (above $1,000,000 single)
Lowest bracket1% (up to $10,756 single)
Standard deduction (single)$5,202
Standard deduction (MFJ)$10,404
Local income taxNone (SF Gross Receipts Tax is employer-side)
Reciprocity agreementsNone
Social Security taxedNo
2026 changesBrackets inflation-adjusted; rate structure unchanged

2026 California Income Tax Brackets

RateSingle Filer IncomeMarried Filing Jointly
1%$0 - $10,756$0 - $21,512
2%$10,756 - $25,499$21,512 - $50,998
4%$25,499 - $40,245$50,998 - $80,490
6%$40,245 - $55,866$80,490 - $111,732
8%$55,866 - $70,606$111,732 - $141,212
9.3%$70,606 - $360,659$141,212 - $721,318
10.3%$360,659 - $432,787$721,318 - $865,574
11.3%$432,787 - $721,314$865,574 - $1,000,000
12.3%$721,314 - $1,000,000$1,000,000 - $1,500,000
13.3%Above $1,000,000Above $1,500,000

Source: California Franchise Tax Board (FTB). The 13.3% top rate includes the 1% Mental Health Services Tax. Married filing separately thresholds are half of MFJ. Last updated April 2026.

California Effective Rate Calculator

Standard deduction: $5,202 applied before tax calculation.

Effective Rate

4.06%

State Tax Due

$3,044

Marginal Bracket

8%

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$1,040
Effective rate2.1%
Marginal bracket6%
After state tax$48,960

$75,000 income

State tax due$2,980
Effective rate4.0%
Marginal bracket9.3%
After state tax$72,020

$100,000 income

State tax due$5,820
Effective rate5.8%
Marginal bracket9.3%
After state tax$94,180

$250,000 income

State tax due$20,500
Effective rate8.2%
Marginal bracket10.3%
After state tax$229,500

Single filer, standard deduction ($5,202). 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 their gross income exceeds the filing threshold ($17,029 for single filers under 65 in 2026). 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 benefitsExemptCalifornia does not tax Social Security
Traditional pension incomeTaxedFully taxable as ordinary income
Government pension (CalPERS)TaxedFully taxable as ordinary income
Military pensionTaxedNo special exemption in California
401(k) and IRA withdrawalsTaxedFully taxable as ordinary income
Roth IRA withdrawalsExemptQualified distributions are tax-free
Capital gainsTaxedNo 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 2026 income tax brackets?
California has 9 brackets for 2026 (single filers): 1% on income up to $10,756; 2% on $10,756-$25,499; 4% on $25,499-$40,245; 6% on $40,245-$55,866; 8% on $55,866-$70,606; 9.3% on $70,606-$360,659; 10.3% on $360,659-$432,787; 11.3% on $432,787-$721,314; 12.3% on $721,314-$1,000,000; 13.3% on income above $1,000,000 (the Mental Health Services Tax adds 1%).
What is the effective California state income tax rate at $75,000?
A single filer earning $75,000 in California pays approximately $3,000 in state income tax, giving an effective rate of about 4.0%. The marginal rate at that income level is 9.3%, 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 for 2026?
California's standard deduction for 2026 is $5,202 for single filers and $10,404 for married filing jointly. This is substantially lower than the federal standard deduction ($14,600 single, $29,200 MFJ for 2024), meaning more income is taxable at the state level.
Did California's income tax brackets change in 2026?
California adjusts its brackets annually for inflation. The 2026 brackets are slightly higher than 2025 due to cost-of-living adjustments. The rate structure (9 graduated brackets from 1% to 13.3%) remains unchanged. The top rate of 13.3% has been in place since 2012.
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 April 2026. Not tax advice. Always confirm current figures with the California FTB or a licensed CPA before filing.