California Income Tax: Rates, Brackets, and How to Calculate Your Tax
California has a progressive state income tax system, with individual income tax rates ranging from 1% to 12.3% for the 2025 tax year. Taxable income above $1 million may also be subject to an additional 1% Mental Health Services Tax. Your actual California income tax depends on your filing status, taxable income, deductions, credits, and other tax circumstances.
If you live or work in California, understanding the state income tax rules can help you estimate your tax bill, plan your finances, and avoid surprises when you file your return.
This guide explains California income tax rates, tax brackets, deductions, filing requirements, and how to calculate your state income tax.
California Income Tax Rates and Brackets for 2025
California uses nine ordinary marginal income tax rates: 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3%, and 12.3%.
The applicable bracket thresholds depend on your filing status. The following tables show the 2025 tax brackets for income earned during 2025 and reported on returns filed in 2026.
California Tax Brackets for Single Filers and Married Couples Filing Separately
| Tax rate | Taxable income |
|---|---|
| 1% | $0–$11,079 |
| 2% | $11,080–$26,264 |
| 4% | $26,265–$41,452 |
| 6% | $41,453–$57,542 |
| 8% | $57,543–$72,724 |
| 9.3% | $72,725–$371,479 |
| 10.3% | $371,480–$445,771 |
| 11.3% | $445,772–$742,953 |
| 12.3% | $742,954 and above |
California Tax Brackets for Married Couples Filing Jointly
| Tax rate | Taxable income |
|---|---|
| 1% | $0–$22,158 |
| 2% | $22,159–$52,528 |
| 4% | $52,529–$82,904 |
| 6% | $82,905–$115,084 |
| 8% | $115,085–$145,448 |
| 9.3% | $145,449–$742,958 |
| 10.3% | $742,959–$891,542 |
| 11.3% | $891,543–$1,485,906 |
| 12.3% | $1,485,907 and above |
California Tax Brackets for Head of Household
| Tax rate | Taxable income |
|---|---|
| 1% | $0–$22,173 |
| 2% | $22,174–$52,530 |
| 4% | $52,531–$67,716 |
| 6% | $67,717–$83,805 |
| 8% | $83,806–$98,990 |
| 9.3% | $98,991–$505,208 |
| 10.3% | $505,209–$606,251 |
| 11.3% | $606,252–$1,010,417 |
| 12.3% | $1,010,418 and above |
Source: California Franchise Tax Board (FTB), 2025 tax rate schedules. The figures above are for taxable income, not gross salary.
Important: California’s highest ordinary marginal rate is 12.3%. Taxable income above $1 million may be subject to an additional 1% Mental Health Services Tax, bringing the combined marginal rate on the applicable income to 13.3%.
How Do California Income Tax Brackets Work?
California’s progressive tax system applies different rates to different portions of your taxable income. Reaching a higher tax bracket does not mean all your income is taxed at the higher rate.
For example, a single filer with $80,000 in California taxable income does not pay 9.3% on the entire $80,000. The lower portions of income are taxed at their respective rates, and the 9.3% rate applies only to the portion within that bracket.
This distinction matters when estimating your tax liability or comparing salaries.
Your marginal tax rate is the rate that applies to the next dollar of taxable income. Your effective tax rate is the total tax divided by the relevant income amount. These are different measurements.
How Much Is California Income Tax on Different Salaries?
Your salary alone is not enough to determine your exact California income tax. Filing status, deductions, credits, and other income can change the result.
The examples below illustrate how California’s marginal tax rates work. They use 2025 tax brackets and the single-filer tax rate schedule. They are simplified estimates, not complete tax-return calculations.
| Taxable income | Approximate tax before credits |
|---|---|
| $50,000 | $1,535 |
| $75,000 | $3,413 |
| $100,000 | $5,738 |
| $150,000 | $10,388 |
These examples assume the amounts shown are already California taxable income and exclude applicable credits, additional taxes, and other adjustments. The figures are rounded estimates based on the official 2025 tax rate schedule.
If you earn $75,000 in gross salary, for example, your taxable income may be lower after eligible deductions. As a result, the tax calculated on your actual return may differ from the estimate above.
To calculate your own liability, use the appropriate California tax table or rate schedule for your filing status and tax year. You can find official instructions on the California Franchise Tax Board website.
How to Calculate California State Income Tax
Follow these steps to estimate your California state income tax. also check if you are applicable for the jock tax.
Step 1: Determine your California taxable income.
Start with your income and account for applicable adjustments and deductions under California law. Federal and California tax rules do not always treat every deduction or income item the same way.
Step 2: Select your filing status.
Your tax calculation may differ depending on whether you file as single, married filing jointly, married filing separately, or head of household.
Step 3: Find your applicable tax bracket.
Use the tax schedule for your filing status and tax year. For 2025, the FTB generally directs taxpayers with taxable income of $100,000 or less to use its tax table. Those with taxable income above $100,000 generally use the relevant tax rate schedule.
Step 4: Calculate the tax on your taxable income.
Apply the relevant bracket calculation. The official tax schedule provides a base amount plus the applicable percentage of income above the bracket threshold.
Step 5: Apply eligible credits and other adjustments.
Tax credits may reduce the tax you owe. Additional taxes may apply in certain circumstances.
Step 6: Compare your tax liability with payments and withholding.
Your tax liability is not the same as the amount you still owe when filing. Withholding and estimated tax payments are credited against your liability, which helps determine whether you owe more or qualify for a refund.
California Standard Deduction for 2025
The California standard deduction reduces taxable income for eligible taxpayers who use it instead of itemizing deductions.
For the 2025 tax year, the standard deductions for most taxpayers are:
| Filing status | Standard deduction |
|---|---|
| Single | $5,706 |
| Married filing separately | $5,706 |
| Married filing jointly | $11,412 |
| Head of household | $11,412 |
| Qualifying surviving spouse | $11,412 |
Different rules apply if another taxpayer can claim you as a dependent. In that case, you should check the dependent standard deduction worksheet in the official Form 540 instructions.
California’s standard deduction is separate from the federal standard deduction. Do not automatically use the federal amount when preparing your California return.
For the 2026 tax year, the FTB’s published indexed figures show a standard deduction of $5,900 for single filers and married taxpayers filing separately, and $11,800 for joint filers, qualifying surviving spouses, and head-of-household filers. Verify the applicable final instructions before filing a 2026 return.
California Income Tax Credits and Deductions
Deductions and tax credits can both reduce your tax burden, but they work differently.
A deduction reduces the income subject to tax. A tax credit generally reduces your tax liability directly, subject to the rules of the specific credit.
California taxpayers may qualify for several deductions and credits, depending on their circumstances.
California Earned Income Tax Credit
The California Earned Income Tax Credit (CalEITC) helps eligible low-income working individuals and families. Eligibility depends on factors such as earned income, age, residency, and other program requirements.
Some qualifying taxpayers may receive a refund even if they do not owe California income tax.
California Renter’s Credit
Eligible California residents who pay rent for their principal residence may qualify for the renter’s credit. Income limits and other eligibility rules apply, and the credit is not available to every renter.
Dependent and Personal Exemption Credits
California allows certain personal and dependent exemption credits. The amounts and eligibility requirements depend on the tax year and the taxpayer’s circumstances.
Itemized Deductions
Some taxpayers may benefit from itemizing eligible deductions rather than taking the standard deduction. California has its own rules for itemized deductions, so the amount allowed on a state return may differ from the amount on a federal return.
Review the current FTB instructions before claiming any deduction or credit.
Who Must File a California Income Tax Return?
Whether you must file a California income tax return depends on your income, filing status, age, residency, and other circumstances.
California residents may need to file when their gross income or adjusted gross income exceeds the applicable filing thresholds. Different thresholds may apply to nonresidents, part-year residents, dependents, and married taxpayers filing separately.
Even if your income is below a standard filing threshold, you may still need to file in certain situations. You may also want to file if California income tax was withheld from your wages and you expect a refund.
Check the official 2025 Form 540 instructions to determine whether you are required to file.
California Income Tax for Residents, Nonresidents, and Remote Workers
Your residency status can have a significant effect on how California taxes your income.
Full-Year California Residents
California residents generally pay state income tax on income from all sources, including income earned outside California, subject to applicable tax rules and credits.
Part-Year Residents
If you moved into or out of California during the year, you may need to file as a part-year resident. California generally taxes income from all sources during your residency period and California-source income during your nonresident period.
The specific treatment depends on the nature and timing of your income.
Nonresidents Working in California
Nonresidents may owe California income tax on income sourced to California, even when they live in another state.
For example, a person who lives outside California but performs work physically in California may have California-source wage income. Special rules can apply to remote work, business income, and other income types.
Remote employees should not assume that their employer’s location alone determines where their wages are taxable. The facts of the work arrangement and California sourcing rules matter.
For detailed guidance, consult the FTB’s part-year resident and nonresident information.
California Income Tax vs. Federal Income Tax and Payroll Taxes
California income tax is only one part of an employee’s overall tax burden.
| Tax or deduction | What it covers |
|---|---|
| Federal income tax | Federal tax on taxable income |
| California state income tax | California personal income tax |
| Social Security tax | Federal payroll tax funding Social Security |
| Medicare tax | Federal payroll tax funding Medicare |
| California SDI withholding | State Disability Insurance payroll withholding, subject to applicable rules |
These amounts are not interchangeable. A paycheck may include several different taxes and payroll deductions.
Your state income tax liability is calculated on your California return. The amount withheld from each paycheck is a prepayment toward that liability, not necessarily your final tax bill.
Self-employed taxpayers may also need to account for estimated state income tax payments and separate federal self-employment tax obligations.
Does California Tax Social Security and Retirement Income?
California generally does not tax Social Security retirement benefits. This differs from federal tax rules, under which some Social Security benefits may be taxable depending on the taxpayer’s income and circumstances.
Other retirement income, including pension payments and distributions from retirement accounts, may be taxable under California law. The treatment depends on the type of income, the taxpayer’s residency, and any applicable exclusions or special rules.
If you moved to California after retiring, or receive retirement income from another state, review the California rules that apply to your specific circumstances.
How Does California Tax Capital Gains?
California generally taxes capital gains as ordinary income rather than applying a separate, lower state income tax rate for long-term capital gains.
This means that profits from selling investments or other capital assets may increase your California taxable income. Federal capital gains treatment can be different, so you should not assume that a federal long-term capital gains rate will apply to your California return.
The tax treatment of a transaction depends on the asset, the taxpayer’s circumstances, and any applicable exceptions.
California Income Tax Filing Deadline and Refunds
For the 2025 tax year, the regular California individual income tax filing and payment deadline was April 15, 2026. The standard extended filing deadline for an eligible taxpayer is October 15, 2026.
An extension to file generally does not extend the deadline to pay the tax due. Interest and penalties may apply when tax is not paid on time.
If you have already filed your California return, you can use the California Franchise Tax Board’s official website to find refund information and other taxpayer services.
If you expect to owe tax, check the applicable payment instructions and deadlines rather than assuming an extension gives you additional time to pay.
Frequently Asked Questions About California Income Tax
What is the California income tax rate?
For the 2025 tax year, California’s ordinary individual income tax rates range from 1% to 12.3%. An additional 1% Mental Health Services Tax may apply to taxable income above $1 million.
Does California have a flat income tax?
No. California uses a progressive income tax system. Different portions of taxable income are subject to different marginal tax rates.
Is California income tax based on gross income or taxable income?
Tax is generally calculated using California taxable income, after applicable adjustments and deductions. Gross salary alone does not determine your final state income tax liability.
Do I have to pay California income tax if I live in another state?
Possibly. Nonresidents may owe California income tax on California-source income. The outcome depends on the source of the income, the work performed, and the applicable rules.
Does California tax Social Security benefits?
California generally exempts Social Security retirement benefits from state income tax. Federal tax rules may treat some benefits differently.
What is the California standard deduction for 2025?
For most taxpayers, it is $5,706 for single filers and married taxpayers filing separately, and $11,412 for married filing jointly, head of household, and qualifying surviving spouses.
What is the difference between California income tax and California SDI?
California income tax is a personal income tax calculated under state income tax rules. State Disability Insurance withholding is a separate payroll deduction that funds eligible disability and paid family leave benefits.
When are California income taxes due?
For 2025 individual income tax returns, the regular filing and payment deadline was April 15, 2026. Eligible taxpayers generally have until October 15, 2026, to file an extension return, but any tax due was still generally payable by the original deadline.
Final Thoughts
Understanding California income tax starts with knowing your tax year, filing status, and taxable income. The state’s progressive brackets determine how your income is taxed, while deductions, credits, withholding, and residency rules affect your final result.
For the most accurate estimate, use the official California Franchise Tax Board tax schedules and instructions that apply to your tax year. If your situation involves moving between states, self-employment, retirement income, or complex deductions, consider getting advice from a qualified tax professional.
Tax information note: This article is for general educational purposes and is not individualized tax, legal, or financial advice. Tax rules and thresholds can change, so verify the current FTB guidance before filing.