California Retirement Income Tax 2025
See how California treats Social Security, private pensions, annuities, and IRA distributions for a full-year resident, then run the official-source estimate with your own income.
Social Security
U.S. Social Security is subtracted from California income.
Pension and IRA income
Private pension and IRA income is generally taxable.
Estimated 2025 state tax
$2,660Resident return; local taxes and unmodeled credits excluded.
Modeled state taxable income
$65,000Retirement-income subtraction
$15,000U.S. Social Security is subtracted from California income.
Private pension and IRA income is generally taxable.
California worked example
For a single filer age 68 with $80,000 of federal AGI, including $15,000 of federally taxable Social Security, $30,000 of pension income, $20,000 of IRA distributions, and $15,000 of other state-taxable income:
Retirement subtraction
$15,000
Modeled state taxable income
$65,000
Estimated 2025 state tax
$2,660
This is an illustration, not a tax return. Local taxes, credits, and unmodeled state adjustments are excluded.
What this model does not include
The calculator does not reproduce every state deduction, credit, addition, or special government and military pension rule. Review the official instructions before filing.
Review the full California income tax guide →California retirement income tax FAQs
Does California tax Social Security benefits in 2025?
U.S. Social Security is subtracted from California income.
Does California tax pensions and IRA withdrawals?
Private pension and IRA income is generally taxable.
What does the California retirement tax example include?
The example uses a single filer age 68 with $80,000 of federal AGI, $15,000 of federally taxable Social Security, $30,000 of private pension income, $20,000 of IRA distributions, and $15,000 of other state-taxable income.
Is this a complete California resident return?
No. The estimate focuses on retirement-income treatment and the state rate schedule. It excludes local income tax and does not reproduce every deduction, credit, addition, subtraction, or special pension rule. Review the official state instructions for exceptions that apply to your return.
Sources
Related Calculators
Retirement Income Tax by State
2025 Social Security, pension, and IRA tax treatment across 10 states using official state instructions
Social Security Taxability
Provisional income formula, up to 85% inclusion in taxable income
RMD Calculator
Required minimum distributions, age 73 RBD, life-expectancy tables
State Income Tax
All 50-state brackets, credits, deductions for your filing status