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California Income Tax Calculator

Calculate your combined federal and California state income tax

Don't know your taxable income? Calculate it from gross income

Federal standard deduction (single): $16,100

Estimated taxable income: $0

⚠️ This calculator provides estimates for educational purposes only. It is not financial, tax, or legal advice. Your actual results may vary.

How California Income Tax Works

California uses progressive tax brackets, similar to the federal system. Each bracket rate applies only to income within that range. This calculator computes both your federal andCalifornia state tax to show your total tax burden.

Frequently Asked Questions

Does California have a flat tax or progressive tax?
California has a progressive income tax. Your income is taxed at increasing rates as it rises through 9 brackets. Your effective rate is always lower than your top marginal rate.
How does California income tax compare to other states?
California has the highest top marginal rate (13.3%) in the nation. However, for most earners, the effective rate is moderate. Nine states have no income tax at all, and 14 states use flat rates ranging from 2.5% to 5.7%.
What is California's Behavioral Health Services Tax?
It's an additional 1% tax on California taxable income exceeding $1,000,000, bringing the top marginal rate to 13.3%. It was formerly called the Mental Health Services Tax and funds behavioral health programs.
What is California's income tax rate for 2026?
California has 9 progressive tax brackets ranging from 1% to 12.3%, plus a 1% surtax on income over $1 million (total top rate: 13.3%). Most earners pay an effective rate between 4% and 7%.
Why is California's standard deduction so much lower than federal?
California's standard deduction is $5,706 (single) vs the federal $15,750 because California uses a 2015 IRC conformity date and did not adopt the Tax Cuts and Jobs Act's increased standard deduction.

Important Considerations

  • • This calculator estimates federal + state income tax only. It does not include FICA, local taxes, or other deductions.
  • • Your filing status affects federal brackets and standard deduction. State brackets shown use single-filer thresholds; some states have wider brackets for joint filers, which may result in slightly lower state tax.
  • • Some states allow deductions for federal taxes paid, which is not reflected here.
  • • This is for educational purposes only and is not tax advice.

Related Resources

California FTB Tax Rates and Brackets

Official California Franchise Tax Board page with tax rates, brackets, and the online tax calculator for estimating your California income tax. Currently shows 2025 rates; 2026 booklet pending publication.

California Form 540 Instructions (2025)

Complete instructions for filing California resident income tax, including tax rate schedules, standard deduction amounts, and exemption credit information for tax year 2025.

IRS SALT Deduction Information

IRS guidance on the $10,000 state and local tax (SALT) deduction cap, which limits how much California income tax you can deduct on your federal return.

IRS Federal Income Tax Rates and Brackets

The IRS page showing all seven bracket rates and thresholds for every filing status. This is the primary official source for federal income tax rate information.

IRS Revenue Procedure 2025-32

Official IRS inflation adjustments for tax year 2026, including income tax brackets, standard deductions, and other provisions as amended by the One Big Beautiful Bill Act (OBBBA). Published October 9, 2025.

Read the IRS inflation adjustments that set 2025 bracket thresholds

Revenue Procedure 2024-40 is the authoritative IRS document that sets inflation-adjusted tax parameters for 2025, including bracket thresholds, standard deduction amounts, and other key values.

Use IRS Publication 17 as a complete guide to filing your federal income tax

Publication 17 is the IRS's comprehensive guide for individual taxpayers. It covers filing requirements, standard deduction amounts, taxable income calculations, credits, and deductions for tax year 2025.

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