California has the highest state income tax rate in the United States at 13.3% for income over $1 million. For 2026, California’s nine statutory brackets range from 1% to 12.3%, with an additional 1% Mental Health Services Tax above $1 million. Most middle-income Californians pay an effective state tax rate in the mid-single digits to roughly 8-9%. California’s Franchise Tax Board (FTB) administers state income taxes, with a filing deadline of April 15 (or October 15 with extension).
Quick answer: A single California resident earning $75,000 in 2026 pays approximately $3,700–$3,900 in California state income tax (roughly 5–5.2% effective rate), before credits, using the last confirmed bracket structure — confirm exact current-year figures at ftb.ca.gov since brackets are inflation-indexed annually. This is in addition to federal income tax. California does not tax Social Security benefits or unemployment insurance.
California Income Tax Brackets — Single Filers (Last Confirmed)
California’s brackets adjust for inflation every year. The table below reflects the last confirmed (2025) thresholds; confirm exact 2026 figures at ftb.ca.gov.
| Taxable Income | Tax Rate |
|---|---|
| $0 – $11,079 | 1% |
| $11,080 – $26,264 | 2% |
| $26,265 – $41,452 | 4% |
| $41,453 – $57,542 | 6% |
| $57,543 – $72,724 | 8% |
| $72,725 – $371,479 | 9.3% |
| $371,480 – $445,771 | 10.3% |
| $445,772 – $742,953 | 11.3% |
| $742,954 – $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% (12.3% + 1% Mental Health Services Tax) |
California Income Tax Brackets — Married Filing Jointly
Married bracket thresholds are approximately double the single-filer thresholds at each tier. Confirm with the Franchise Tax Board whether the $1 million Mental Health Services Tax threshold doubles for joint filers, as published guidance is inconsistent on this point.
California Effective Tax Rate — Worked Examples (Approximate)
Single filer earning $60,000:
- Standard deduction: ~−$5,706
- Taxable income: ~$54,294
- Estimated California tax: ~$1,793
- Effective state rate: ~3.0%
Single filer earning $100,000:
- Standard deduction: ~−$5,706
- Taxable income: ~$94,294
- Estimated California tax: ~$5,208
- Effective state rate: ~5.2%
Married couple earning $200,000:
- Standard deduction: ~−$11,412
- Taxable income: ~$188,588
- Estimated California tax: confirm using current-year MFJ brackets
- Effective state rate: approximately 6–7%
These figures exclude SDI and credits, and use the last confirmed bracket structure. Confirm exact amounts using the official FTB tax calculator.
California vs. Federal Standard Deduction (2026)
| California (approx., last confirmed) | Federal (2026) | |
|---|---|---|
| Single | ~$5,706 | $16,100 |
| Married Filing Jointly | ~$11,412 | $32,200 |
| Head of Household | ~$11,412 | $24,150 |
California’s much lower standard deduction means more California filers itemize deductions on the state return — especially homeowners with significant mortgage interest and property taxes.
California State Tax Deductions and Credits
Key California deductions:
- Mortgage interest — deductible (with limits matching federal AMT rules)
- California property taxes — deductible when itemizing
- Charitable contributions — deductible
- Medical expenses — deductible to extent exceeding 7.5% of AGI
Key California tax credits:
- California EITC (CalEITC) — confirm current maximum credit and income limits, adjusted annually
- Young Child Tax Credit (YCTC) — confirm current amount for qualifying families with a child under 6
- Child and Dependent Care Expenses Credit — percentage of federal credit
- Renter’s Credit — $60 single / $120 married for qualifying low-income renters
California SDI and Other Payroll Taxes
| Tax | 2026 Rate | Who Pays |
|---|---|---|
| State Disability Insurance (SDI) | 1.3% of all wages (no cap) | Employee |
| UI (Unemployment Insurance) | Varies by employer experience rating, on first $7,000 of wages | Employer only |
| ETT (Employment Training Tax) | 0.1% of first $7,000 | Employer only |
| Personal Income Tax (PIT) withholding | Varies | Employee |
SDI benefits: If you are unable to work due to a non-work-related illness, injury, pregnancy, or if you need to care for a family member, SDI provides a percentage of your wages (up to a maximum) for a limited period. Paid Family Leave (PFL) through SDI provides several weeks of benefits.
Income California Does NOT Tax
- Social Security benefits
- Unemployment insurance benefits
- Military pay for active duty outside California
- Workers’ compensation benefits
California vs. Other States — Tax Comparison
| State | Top Income Tax Rate | Notes |
|---|---|---|
| California | 13.3% | Highest in US |
| Hawaii | 11.0% | |
| New York | 10.9% | NYC adds separate local tax |
| New Jersey | 10.75% | |
| Oregon | 9.9% | |
| Minnesota | 9.85% | |
| Texas | 0% | No state income tax |
| Florida | 0% | No state income tax |
| Washington | 0% | No state income tax (separate capital gains excise tax on high earners) |
| Nevada | 0% | No state income tax |
How to File California State Taxes
Deadline: April 15, 2026 (same as federal) Extension: Automatic 6-month extension to October 15, 2026 (request via FTB.ca.gov)
How to file:
- California Tax File (CalFile) — free online filing for qualifying California residents (confirm current income eligibility limits)
- Free File — via tax software if income qualifies
- Tax software — TurboTax, H&R Block, TaxAct all support California state filing
- Paper form — California Form 540 (individual) or Form 540NR (nonresidents/part-year)
California FTB: Franchise Tax Board — ftb.ca.gov — handles all state income tax administration. The FTB has its own audit process separate from IRS audits.
Related Guides
- Tax Deadline 2026
- How to Fill Out Form W-4
- Selling a Home: Capital Gains Tax
- Estimated Quarterly Taxes Guide
- California Income Tax Guide 2026
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