Estimate your full-year California income tax, including all income and credits, and whether you'll get a refund or owe. Choose the 2025 tax year for the return you file in 2026, or 2026 to plan ahead.
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Know More: How the California Income Tax Calculator Works
Updated for 2026. California’s tax brackets, standard deduction and exemption credits are adjusted for inflation each year. For 2026 the standard deduction is $5,900 for single filers and $11,800 for married couples, and the personal exemption credit is $158. Rates run from 1% to 12.3%, plus the 1% Mental Health Services Tax on income over $1 million (California Franchise Tax Board).
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How California income tax is calculated
- Add up your income that California taxes: wages, interest, dividends, capital gains, self-employment profit, rental income and retirement distributions.
- Subtract adjustments to get California adjusted gross income (AGI), such as half of self-employment tax.
- Subtract the standard deduction or your California itemized deductions to get taxable income.
- Apply the tax brackets: each rate applies only to the income in its band.
- Subtract credits: exemption credits for you, your spouse and dependents, the renter's credit and others.
- Compare with what you paid through withholding (W-2 box 17) and estimated payments to see your refund or balance due.
Example: a single filer earning $85,000 has taxable income of $79,100 after the $5,900 standard deduction. Tax from the brackets is $3,673.86, minus the $158 exemption credit = $3,515.86, an effective rate of 4.14%. With $3,800 withheld, the refund is $284.14.
2026 California tax brackets
| Rate | Single or separate | Married jointly |
|---|---|---|
| 1% | $0 – $11,456 | $0 – $22,912 |
| 2% | $11,457 – $27,157 | $22,913 – $54,314 |
| 4% | $27,158 – $42,861 | $54,315 – $85,722 |
| 6% | $42,862 – $59,498 | $85,723 – $118,996 |
| 8% | $59,499 – $75,197 | $118,997 – $150,394 |
| 9.3% | $75,198 – $384,109 | $150,395 – $768,218 |
| 10.3% | $384,110 – $460,927 | $768,219 – $921,854 |
| 11.3% | $460,928 – $768,213 | $921,855 – $1,536,426 |
| 12.3% | Over $768,213 | Over $1,536,426 |
Head of household filers have their own, wider brackets, which the calculator uses. On taxable income over $1 million (for every filing status) California adds the 1% Mental Health Services Tax, so the top rate is 13.3%, the highest state income tax rate in the country. California taxes capital gains as regular income, with no lower rate.
Standard vs itemized deduction
California's standard deduction is much smaller than the federal one: $5,900 (single) and $11,800 (married or head of household) for 2026, compared with $16,100 and $32,200 federally. So many people who take the federal standard deduction are better off itemizing for California.
California itemized deductions mostly follow federal rules, with key differences: no deduction for state income tax (you can't deduct California tax from itself), but no $40,000 SALT cap on property taxes either, and the mortgage interest limit is still $1 million of debt (the federal limit is $750,000). Itemized deductions are reduced at higher incomes. Enter your California total if it's more than the standard deduction.
Exemption credits and renter's credit
Instead of personal exemptions, California gives credits that reduce your tax directly. For 2026:
- Personal credit: $158 for each filer ($316 for married couples), plus $158 more for each filer 65 or older.
- Dependent credit: $491 for each dependent.
- These credits shrink by $6 for each $2,500 of AGI over $260,778 (single) or $521,561 (married filing jointly).
- Nonrefundable renter's credit: $60 for single filers with California AGI up to $55,830, or $120 for married couples and heads of household up to $111,660, if you rented your main home in California for at least half the year.
CalEITC and Young Child Tax Credit
California's earned income tax credit, CalEITC, helps low-income workers with earned income up to roughly $32,000. If you qualify for CalEITC and have a child under 6, you can also get the Young Child Tax Credit of up to about $1,200, even with no earnings in some cases. A Foster Youth Tax Credit is available for former foster youth aged 18 to 25. These credits are refundable, so you get them even if you owe no tax. Find your amount with the FTB CalEITC calculator and enter it in the calculator as a refundable credit.
Where California differs from federal (HSA and more)
- HSAs: California doesn't recognize health savings accounts, so HSA contributions made through payroll or deducted federally are taxable for California, and HSA interest and gains are taxed each year.
- Social Security and unemployment benefits are not taxed by California.
- Tips and overtime: the new federal deductions for tips and overtime pay from 2025 don't apply in California.
- Bond interest: interest on U.S. Treasury bonds is exempt in California; interest on other states' municipal bonds is taxable.
- California Lottery winnings are exempt from state tax.
- No self-employment tax: California has no tax like federal SE tax, but SDI doesn't apply to self-employment income either, unless you opt in.
If any of these apply, adjust the income you enter.
Example
2026, standard deduction, wages only:
| Household | California tax | Effective rate |
|---|---|---|
| Single, $40,000 | $548 | 1.37% |
| Single, $85,000 | $3,516 | 4.14% |
| Single, $100,000 | $4,911 | 4.91% |
| Married, 2 kids, $150,000 | $4,348 | 2.90% |
| Single, $1,500,000 | $168,900 | 11.26% |
For your take-home pay each paycheck, including SDI and federal tax, use the California Paycheck Calculator. Results are estimates, not tax advice. Last reviewed: November 1, 2026.
California Income Tax Calculator FAQs
What is the California income tax rate?
California has nine rates from 1% to 12.3% for 2026, plus a 1% Mental Health Services Tax on taxable income over $1 million, for a top rate of 13.3%. Most middle-income earners are in the 6%, 8% or 9.3% bracket, but their effective rate is much lower, often 3% to 5%.
How much California tax on $100,000?
About $4,911 for a single filer in 2026, an effective rate of 4.91%. Taxable income is $94,100 after the $5,900 standard deduction, and the $158 exemption credit is subtracted from the bracket tax. Married couples pay less on the same income.
Does California tax Social Security?
No. California doesn't tax Social Security benefits or unemployment benefits. It does tax pensions, IRA and 401(k) withdrawals, and capital gains as regular income.
When is the California tax deadline?
California returns and payments for 2025 are due April 15, 2026, the same as federal. California grants an automatic 6-month extension to file (to October 15), but tax owed is still due in April. 2026 returns are due April 15, 2027. Deadlines can be postponed for disaster areas.
How is California income tax calculated?
Start with your California AGI, subtract the standard deduction ($5,900 single for 2026) or itemized deductions, apply the tax rates to each band of taxable income, then subtract exemption credits and other credits. Compare the result with what was withheld to see your refund or balance due.
More tax calculators
- California Paycheck Calculator: take-home pay after California tax and SDI
- Tax Refund Calculator: your federal refund or amount owed
- Tax Bracket Calculator: federal brackets and marginal rate