How much California state income tax will I pay?
California state income tax runs 1% – 13.3% (progressive) for tax year 2026. Enter your taxable income and filing status in the calculator below for an exact estimate with effective and marginal rates.
Last updated October 23, 2026 · Tax year 2025 + 2026 state income tax
Data sources: California revenue department rate tables + Tax Foundation 2025
This tool is general information only, not financial advice.
Sources & last verified Each figure below was checked against the official source on the date shown. Figures marked carried forward are the previous period's official figure, used until the new one is published.
California excludes U.S. Social Security benefits from taxable income (Schedule CA instructions) California Franchise Tax Board · verified Oct 18, 2026
“California excludes U.S. social security benefits or equivalent Tier 1 railroad retirement benefits from taxable income.”
California has no lower rate for capital gains; all are taxed as ordinary income (FTB) California Franchise Tax Board · verified Oct 18, 2026
“California does not have a lower rate for capital gains. All capital gains are taxed as ordinary income.”
California tax rate schedule, single or married/RDP filing separately (Schedule X), 2025 (the engine folds in the Behavioral Health Services Tax above its threshold) California Franchise Tax Board · verified Oct 11, 2026
“$0 $11,079 $0.00 + 1.00% $0 Schedule X – 11,079 26,264 110.79 + 2.00% 11,079 Use if your filing status is 26,264 41,452 414.49 + 4.00% 26,264 Single or Married/RDP Filing Separately 41,452 57,542 1,022.01 + 6.00% 41,452 …”
California tax rate schedule, married/RDP filing jointly or qualifying surviving spouse (Schedule Y), 2025 (the engine folds in the Behavioral Health Services Tax above its threshold) California Franchise Tax Board · verified Oct 11, 2026
“$0 $22,158 $0.00 + 1.00% $0 Schedule Y – 22,158 52,528 221.58 + 2.00% 22,158 Use if your filing status is 52,528 82,904 828.98 + 4.00% 52,528 Married/RDP Filing Jointly or Qualifying 82,904 115,084 2,044.02 + 6.00% …”
California tax rate schedule, head of household (Schedule Z), 2025 (the engine folds in the Behavioral Health Services Tax above its threshold) California Franchise Tax Board · verified Oct 11, 2026
“$0 $22,173 $0.00 + 1.00% $0 Schedule Z – 22,173 52,530 221.73 + 2.00% 22,173 Use if your filing status is 52,530 67,716 828.87 + 4.00% 52,530 Head of Household 67,716 83,805 1,436.31 + 6.00% 67,716 83,805 98,990 2,401.65 …”
California tax rate schedule, single or married/RDP filing separately (Schedule X), 2026 California Franchise Tax Board · verified Oct 11, 2026
“Schedule X Over- But not over- Enter on Form 540, line 31 $0 $11,456 $0.00 +1.00% of the amount over $0 11,456 27,157 114.56 + 2.00% of the amount over 11,456 27,157 42,861 428.58 + 4.00% of the amount over 27,157 42,861 …”
California tax rate schedule, married/RDP filing jointly or qualifying widow(er) (Schedule Y), 2026 California Franchise Tax Board · verified Oct 14, 2026
“Schedule Y Over- But not over- Enter on Form 540, line 31 $0 $22,912 $0.00 +1.00% of the amount over $0 22,912 54,314 229.12 +2.00% of the amount over 22,912 54,314 85,722 857.16 +4.00% of the amount over 54,314 85,722 …”
California tax rate schedule, head of household (Schedule Z), 2026 California Franchise Tax Board · verified Oct 11, 2026
“Schedule Z Over- But not over- Enter on Form 540, line 31 $0 $22,927 $0.00 +1.00% of the amount over $0 22,927 54,316 229.27 + 2.00% of the amount over 22,927 54,316 70,018 857.05 + 4.00% of the amount over 54,316 70,018 …”
California Behavioral Health Services Tax (1% surcharge) threshold, tax year 2025 — one $1,000,000 for every filing status California Franchise Tax Board · verified Oct 1, 2026
“If your taxable income is more than $1,000,000, compute the Behavioral”
California combined top marginal rate, 2026: Schedule X top rate plus the Behavioral Health Services Tax rate above its threshold (US#968) California Franchise Tax Board · verified Oct 22, 2026
“… compute the Behavioral Health Services Tax using whole dollars only: Taxable income from Form 540, line 19. Less: $(1,000,000) Subtotal Tax rate – 1%:.01 Behavioral Health Services Tax – Multiply line 3 by line 4.”
California standard deduction (Form 540 line 18) by filing status, 2026 California Franchise Tax Board · verified Oct 11, 2026
“Standard deduction for single or married filing separate taxpayers $5,706 $5,900 Standard deduction for joint, surviving spouse, or head of household taxpayers $11,412 $11,800”
California personal exemption credit (Form 540 line 7), 2026 California Franchise Tax Board · verified Oct 11, 2026
“Personal exemption credit amount for single, separate, and head of household taxpayers $153 $158 Personal and senior exemption credit amount for joint filers or surviving spouses $306 $316”
California AGI Limitation Worksheet thresholds (Form 540 line 32), carried forward from 2025 into 2026 California Franchise Tax Board · carried forward: 2026 thresholds not yet published (FTB's October 2026 Tax News gave the 2026 brackets, deductions and credits, not these); 2025 thresholds used California senior exemption credit per 65+ filer (Form 540 line 9), 2025 California Franchise Tax Board · verified Oct 25, 2026
“if both are 65 or older, enter 2. See instructions... • 9 X $153 = $”
California senior exemption credit: same $52 base as the single personal credit (R&TC §17054(a), (c)) California Legislative Information (archived copy) · verified Oct 25, 2026
“(c) In addition to any other credit provided in this section, in the case of an individual who is 65 years of age or over by the end of the taxable year, a credit of fifty-two dollars ($52).”
California senior exemption credit per 65+ filer, 2026 (the single personal exemption credit, R&TC §17054(c)) California Franchise Tax Board · verified Oct 25, 2026
“Personal exemption credit amount for single, separate, and head of household taxpayers $153 $158”
California blind exemption credit per visually impaired filer (Form 540 line 8), 2025 California Franchise Tax Board · verified Oct 25, 2026
“8 Blind: If you (or your spouse/RDP) are visually impaired, enter 1; if both are visually impaired, enter 2. See instructions... 8 X $153”
California blind exemption credit: same $52 base as the single personal credit (R&TC §17054(a), (e)) California Legislative Information (archived copy) · verified Oct 25, 2026
“(e) A credit for personal exemption of fifty-two dollars ($52) for the taxpayer if the taxpayer is blind at the end of the taxpayer's taxable year.”
California blind exemption credit per visually impaired filer, 2026 (the single personal exemption credit, R&TC §17054(e)) California Franchise Tax Board · verified Oct 25, 2026
“Personal exemption credit amount for single, separate, and head of household taxpayers $153 $158”
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