California Income Tax Rates 2025
California has a progressive income tax system with 10 brackets ranging from 1% to 13.3%. It has the highest top marginal rate of any US state, applying to income over $1,000,000.
Tax Type
Progressive
Rate Range
1% – 13.3%
Brackets
10
2025 Tax 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 Tax 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% |
California also imposes a 1% Mental Health Services Tax on taxable income over $1 million, which is included in the 13.3% top rate. The state does not tax Social Security benefits.