California Tax Brackets 2026: The Complete Breakdown
Updated 30 March 2026
California has nine income tax brackets ranging from 1% to 12.3%, making it one of the most progressive state tax systems in the country. A 1% Mental Health Services Tax applies to taxable income above $1 million, effectively creating a 13.3% top rate. The California standard deduction for 2026 is $5,363 for single filers and $10,726 for married filing jointly, significantly lower than the federal standard deduction ($14,600/$29,200), which means more of your income is subject to California tax.
Despite the high top rate, most Californians pay an effective state tax rate of 3-8%. A single filer earning $75,000 pays approximately $3,240 in California income tax, an effective rate of 4.3%. The 9.3% marginal rate that applies to most of their income overstates the actual burden because the first $68,350 of taxable income passes through lower brackets at 1%, 2%, 4%, 6%, and 8%.
2026 California Tax Brackets: Single Filer
| Taxable Income Range | Tax Rate | Max Tax in Bracket |
|---|---|---|
| $0 - $10,412 | 1% | $104 |
| $10,413 - $24,684 | 2% | $285 |
| $24,685 - $38,959 | 4% | $571 |
| $38,960 - $54,081 | 6% | $907 |
| $54,082 - $68,350 | 8% | $1,141 |
| $68,351 - $349,137 | 9.3% | $26,113 |
| $349,138 - $418,961 | 10.3% | $7,192 |
| $418,962 - $698,271 | 11.3% | $31,562 |
| $698,272+ | 12.3% | Varies |
Plus 1% Mental Health Services Tax on taxable income above $1,000,000 (effective top rate: 13.3%).
2026 California Tax Brackets: Married Filing Jointly
| Taxable Income Range | Tax Rate | Max Tax in Bracket |
|---|---|---|
| $0 - $20,824 | 1% | $208 |
| $20,825 - $49,368 | 2% | $571 |
| $49,369 - $77,918 | 4% | $1,142 |
| $77,919 - $108,162 | 6% | $1,815 |
| $108,163 - $136,700 | 8% | $2,283 |
| $136,701 - $698,274 | 9.3% | $52,227 |
| $698,275 - $837,922 | 10.3% | $14,384 |
| $837,923 - $1,396,542 | 11.3% | $63,124 |
| $1,396,543+ | 12.3% | Varies |
Effective vs Marginal Rate in California
Your marginal rate is not what you actually pay on all your income. California uses progressive brackets, meaning only income within each range is taxed at that rate. A single filer earning $100,000 has $94,637 in California taxable income (after the $5,363 standard deduction). The first $10,412 is taxed at 1%, the next $14,272 at 2%, and so on. The effective rate blends all these brackets together.
| Gross Income | CA Tax Owed | Effective Rate | Marginal Rate |
|---|---|---|---|
| $50,000 | $1,580 | 3.2% | 8% |
| $75,000 | $3,240 | 4.3% | 9.3% |
| $100,000 | $5,565 | 5.6% | 9.3% |
| $150,000 | $10,215 | 6.8% | 9.3% |
| $200,000 | $14,865 | 7.4% | 9.3% |
| $400,000 | $33,475 | 8.4% | 10.3% |
California Standard Deduction
California's standard deduction is $5,363 for single filers and $10,726 for married filing jointly in 2026. This is much lower than the federal standard deduction ($14,600/$29,200). California does not allow itemizing state and local tax (SALT) deductions that are capped at $10,000 on federal returns. California has its own itemized deduction rules: mortgage interest, charitable donations, and medical expenses are deductible on your California return, but the threshold for itemizing is much lower, making itemization more common in California than at the federal level.
California also does not tax Social Security benefits. If you receive Social Security income, it is excluded from California taxable income entirely, even though up to 85% may be taxable at the federal level. This makes California relatively tax-friendly for retirees who rely primarily on Social Security, despite the high income tax rates on earned income.
California provides a personal exemption credit of $144 per person ($288 for married filing jointly, plus $144 per dependent). This is a credit, not a deduction, meaning it directly reduces your tax bill dollar for dollar. A family of four receives $576 in personal exemption credits. While small compared to the federal system, it provides modest relief at lower income levels.