California Income Tax Calculator (2026)
Estimate your 2026 California state income tax in seconds. Uses the official graduated brackets, standard deduction, and personal exemption credits — no sign-up, no cost.
Estimate Your CA State Tax
Applies the standard deduction, graduated 2026 brackets, the personal exemption credit, and the 1% surcharge on taxable income over $1,000,000. Estimates only — your actual return may differ.
How California Income Tax Works
California has a graduated (progressive) income tax: your income is sliced into brackets, and each slice is taxed at its own rate. Only the income inside a higher bracket is taxed at the higher rate — moving into a new bracket never taxes all of your income at the higher rate.
- Standard deduction first. For 2026, you subtract $5,900 (Single) or $11,800 (Married Filing Jointly) from your gross income to get CA taxable income.
- Nine brackets, 1% to 12.3%. Rates climb from 1% on the first dollars to 12.3% on income over $768,213 (Single) / $1,536,426 (MFJ).
- Personal exemption credits. After computing the tax, you subtract a credit of $158 (Single) or $316 (MFJ) — the tax cannot go below $0.
- 1% surcharge over $1M. A Mental Health Services surcharge adds 1% on taxable income above $1,000,000 — the same threshold for every filing status.
- Capital gains = ordinary income. California does not offer a lower federal-style rate for long-term capital gains.
- No local income tax. California has no county or city income taxes.
2026 California Tax Brackets
| Rate | Single taxable income | Married Filing Jointly taxable income |
|---|---|---|
| 1% | Over $0 | Over $0 |
| 2% | Over $11,456 | Over $22,912 |
| 4% | Over $27,157 | Over $54,314 |
| 6% | Over $42,861 | Over $85,722 |
| 8% | Over $59,498 | Over $118,996 |
| 9.3% | Over $75,197 | Over $150,394 |
| 10.3% | Over $384,109 | Over $768,218 |
| 11.3% | Over $460,927 | Over $921,854 |
| 12.3% | Over $768,213 | Over $1,536,426 |
| +1% surcharge | Over $1,000,000 | Over $1,000,000 |
Worked Example: Single Filer Earning $100,000
Single filer, $100,000 gross. Subtract $5,900 standard deduction = $94,100 taxable. Bracket math: 1% on $11,456 = $114.56; 2% on next $15,701 = $314.02; 4% on next $15,704 = $628.16; 6% on next $16,637 = $998.22; 8% on next $15,699 = $1,255.92; 9.3% on last $18,903 = $1,757.98. Subtotal $5,068.86 minus $158 credit = $4,910.86 ≈ $4,911. Effective rate 4.91%, marginal 9.3%.