California Tax Brackets 2025
California state income tax rates for tax year 2025 — 10 progressive brackets from 1% to 13.3%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
1%–13.3%
Brackets
10
California state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $1,578 | 3.16% | $785 | 1.57% |
| $75,000 | $3,517 | 4.69% | $1,765 | 2.35% |
| $100,000 | $5,842 | 5.84% | $3,155 | 3.16% |
| $150,000 | $10,492 | 6.99% | $7,035 | 4.69% |
| $250,000 | $19,792 | 7.92% | $16,335 | 6.53% |
| $500,000 | $45,108 | 9.02% | $39,585 | 7.92% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $10,756 | 1% |
| $10,756 – $25,499 | 2% |
| $25,499 – $40,245 | 4% |
| $40,245 – $55,866 | 6% |
| $55,866 – $70,612 | 8% |
| $70,612 – $360,659 | 9.3% |
| $360,659 – $432,787 | 10.3% |
| $432,787 – $721,314 | 11.3% |
| $721,314 – $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $21,512 | 1% |
| $21,512 – $50,998 | 2% |
| $50,998 – $80,490 | 4% |
| $80,490 – $111,732 | 6% |
| $111,732 – $141,224 | 8% |
| $141,224 – $721,318 | 9.3% |
| $721,318 – $865,574 | 10.3% |
| $865,574 – $1,442,628 | 11.3% |
| $1,442,628 – $2,000,000 | 12.3% |
| Over $2,000,000 | 13.3% |
About California's 2025 rates
California has the most brackets of any U.S. state when you include the 1% Mental Health Services Tax on taxable income over $1 million. Brackets are indexed annually for inflation by the Franchise Tax Board, and California does not offer a separate lower state rate for long-term capital gains — gains are taxed as ordinary income.
Planning note
If your California taxable income is near a bracket edge, timing of bonus, RSU vesting, Roth conversions, or IRA withdrawals can shift your marginal rate materially. Use the California state-income-tax calculator to model the exact breakpoint effect.
Frequently asked questions
What are the California tax brackets for 2025?
California has 10 progressive brackets for 2025, ranging from 1% on the lowest bracket up to 13.3% on income above $1,000,000 (single filer). See the full table above for every rate and threshold.
What is the top California income tax rate in 2025?
13.3%, applied to taxable income above $1,000,000 for single filers ($2,000,000 for married filing jointly).
How much California state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,842 in California state income tax for 2025 — an effective rate of 5.84%. Married filing jointly with the same income owes $3,155 (3.16% effective). Federal tax is separate.
Are California 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the California bracket thresholds in effect for tax year 2025.
Does California have a 1% mental health surtax in 2025?
Yes. In addition to the regular brackets shown, California levies an extra 1% Mental Health Services Tax on taxable income over $1,000,000. That is why the effective top marginal rate is 13.3% at very high income levels.