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California Income Tax Calculator (2026 Rates, 2025 Deductions)

What does this come to under the current IRS rules?

California income tax at 1% to 12.3% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.

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Your figures
Example figuresIllustrative only. Type over them with your own.
California income tax
$3,539
California income tax on the figures entered, 2026 rates and 2025 deductions
Standard deduction (2025)
$5,706
California taxable income
$79,294
Drawn to one scale
Standard deduction (2025)$5,706
California taxable income$79,294
Tax from the rate schedule$3,692
Behavioral Health Services Tax (1% over $1,000,000)$0
Personal exemption credit ($153 each, 2025)$153
California income tax$3,539
All results
MeasureResult
Standard deduction (2025)$5,706
California taxable income$79,294
Tax from the rate schedule$3,692
Behavioral Health Services Tax (1% over $1,000,000)$0
Personal exemption credit ($153 each, 2025)$153
California income tax$3,539
Marginal rate9.30%
Effective rate on income entered4.16%
How this was worked out
Work shownrecomputed as you type
Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
Tax = 2026 rate schedule X, Y or Z on taxable income
Behavioral Health Services Tax = 1% x taxable income over $1,000,000
Less personal exemption credit: $153 per filer (2025 amount), reduced by $6 per $2,500 ($1,250 separate) of federal AGI over $252,203 single or separate, $378,310 head of household, $504,411 joint
California income tax = tax from the rate schedule + surtax - credits

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
  • Tax = 2026 rate schedule X, Y or Z on taxable income
  • Behavioral Health Services Tax = 1% x taxable income over $1,000,000
  • Less personal exemption credit: $153 per filer (2025 amount), reduced by $6 per $2,500 ($1,250 separate) of federal AGI over $252,203 single or separate, $378,310 head of household, $504,411 joint
  • California income tax = tax from the rate schedule + surtax - credits

How it works

Tax year: 2026 rates and brackets; 2025 standard deduction and exemption amounts, the latest the state has published.

California taxes income at 1% to 12.3%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.

California has nine rates from 1 to 12.3 percent. The brackets are the 2026 California tax rate schedules. The standard deduction ($5,706 single or separate, $11,412 joint, head of household or surviving spouse) and the $153 personal exemption credit are the 2025 Form 540 amounts, the latest the Franchise Tax Board has published.

Taxable income over $1,000,000 also bears the 1 percent Behavioral Health Services Tax. Each exemption credit falls by $6 for each $2,500 ($1,250 separate), or part, of federal AGI over $252,203 single or separate, $378,310 head of household and $504,411 joint (2025 thresholds); the tool applies that reduction to the income entered. Each dependent adds a $475 credit, not applied here.

Local taxes: California cities and counties do not levy a resident income tax. San Francisco's taxes on business payroll and receipts fall on employers, not wages.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What is the California income tax rate for 2026?

California taxes income at 1% to 12.3% for 2026. Tax = 2026 rate schedule X, Y or Z on taxable income.

What is the California standard deduction?

Single: $5,706; Married filing jointly or surviving spouse: $11,412; Head of household: $11,412; Married filing separately: $5,706 (2025, at low income).

Are there local income taxes in California?

California cities and counties do not levy a resident income tax. San Francisco's taxes on business payroll and receipts fall on employers, not wages.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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