California State Income Tax: 2026 Brackets, Rates & Deductions
California has the highest top state income tax rate in the country — but the number that actually matters for your wallet is your effective rate, which for most Californians lands far below the headline figure. For 2026, the Franchise Tax Board (FTB) adjusted every bracket for inflation, and the graduated system means you pay nine different rates on nine slices of income, not one rate on everything.
This guide walks through the full 2026 California brackets for single and married filers, the standard deduction, exemption credits, and the famous 13.3% top rate — plus a free California income tax calculator to run your own numbers in seconds.
2026 California Tax Brackets: Single Filers
California taxes income in nine graduated brackets. Only the income inside each band is taxed at that band’s rate:
- 1% — $0 to $11,456
- 2% — $11,456 to $27,157
- 4% — $27,157 to $42,861
- 6% — $42,861 to $59,498
- 8% — $59,498 to $75,197
- 9.3% — $75,197 to $384,109
- 10.3% — $384,109 to $460,927
- 11.3% — $460,927 to $768,213
- 12.3% — over $768,213
On top of that, income over $1,000,000 faces an additional 1% Mental Health Services (Behavioral Health Services) surcharge — creating the well-known 13.3% top marginal rate. Crucially, that $1 million threshold is the same for every filing status; unlike the regular brackets, it does not double for married couples.
2026 California Tax Brackets: Married Filing Jointly
Joint filers get brackets roughly double the single thresholds:
- 1% — $0 to $22,912
- 2% — $22,912 to $54,314
- 4% — $54,314 to $85,722
- 6% — $85,722 to $118,996
- 8% — $118,996 to $150,394
- 9.3% — $150,394 to $768,218
- 10.3% — $768,218 to $921,854
- 11.3% — $921,854 to $1,536,426
- 12.3% — over $1,536,426 (plus the 1% surcharge over $1,000,000)
Married filing separately uses the same schedule as single filers. Head-of-household filers have their own schedule with thresholds between single and joint.
Standard Deduction and Exemption Credits for 2026
Before brackets apply, you subtract the standard deduction (or itemized deductions if larger):
- Single / married filing separately: $5,900
- Married filing jointly / head of household: $11,800
California’s standard deduction is far smaller than the federal one — most Californians who itemize federally will also itemize for the state. After computing tax from the brackets, you subtract personal exemption credits: $158 for single filers, $316 for joint filers, plus $491 per dependent.
Run your exact scenario — income, filing status, and credits — through the California income tax calculator to see your estimated liability and effective rate.
Worked Example: Single Filer Earning $100,000
Take a single filer with $100,000 of gross income taking the standard deduction:
- Gross income: $100,000
- Less standard deduction: −$5,900
- California taxable income: $94,100
- Tax through the brackets: $5,069
- Less exemption credit: −$158
- Estimated CA tax: $4,911
- Effective rate: 4.9% of gross income
Notice how the 9.3% marginal bracket only touches the last ~$19,000 of taxable income. That is the entire secret of graduated taxes: your marginal rate (9.3%) sounds scary, but your effective rate (4.9%) is what you actually pay.
California Tax Quirks Worth Knowing
Capital gains are taxed as ordinary income. Unlike the federal system, California offers no preferential rate for long-term capital gains — your stock profits stack on top of wages in the same brackets.
No local income taxes. Unlike New York or Ohio, California cities cannot levy their own income tax, so the state calculation is the whole story.
HSAs are not deductible. California does not conform to the federal HSA deduction — contributions you deduct federally get added back for state purposes, a commonly missed adjustment.
High earners: the $1M surcharge. Tax credits cannot offset the 1% Behavioral Health Services surcharge, and the threshold is a hard $1,000,000 of taxable income for every filing status.
Frequently Asked Questions
What is California’s highest income tax rate in 2026?
The top regular bracket is 12.3% on taxable income over $768,213 (single). Income over $1,000,000 pays an additional 1% surcharge, for a true top marginal rate of 13.3% — the highest state rate in the U.S.
Does the $1 million surcharge threshold double for married couples?
No. The statute creating the surcharge excludes the bracket-doubling rules, so the $1,000,000 threshold applies identically to single, joint, and all other filers.
What is California’s standard deduction for 2026?
$5,900 for single and married-filing-separately filers; $11,800 for married filing jointly and head of household.
Does California tax Social Security benefits?
No — California fully excludes Social Security retirement benefits from taxable income, one of the few taxpayer-friendly features of the system.
How do I estimate my California tax quickly?
Use the free California income tax calculator — enter your income and filing status for an instant estimate with your effective and marginal rates. For multi-state comparisons, see our New York income tax calculator next.
Estimates only — not tax advice. Verify figures with the California Franchise Tax Board or a tax professional before filing.
