# California tax brackets: rates, thresholds and 2026 status

Source: https://taxbracketsdesk.com/state-taxes/california-income-tax-brackets
Publisher: Tax Brackets Desk (taxbracketsdesk.com), independent editorial site
Topic: State Income Tax
Last updated: 2026-09-19

> California tax brackets run from 1% to 12.3% across nine brackets, and taxable income over $1 million pays an extra 1% Behavioral Health Services Tax. On the latest published schedules (tax year 2025), a single filer reaches 9.3% at $72,724 and 12.3% at $742,953. The Franchise Tax Board had not posted 2026 schedules as of September 2026.

## Key facts

- California income tax rates: 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3%, 12.3%
- Extra tax over $1 million: 1% Behavioral Health Services Tax
- Standard deduction, 2025: $5,706 single; $11,412 joint or head of household
- Exemption credits, 2025: $153 personal, blind or senior; $475 per dependent
- 2026 schedules: Not yet posted by the FTB as of September 2026

## What are the California tax brackets?

California tax brackets are the nine income ranges on the state's tax rate schedules, taxed at 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3% and 12.3%. Each rate applies only to the income inside its range. The Franchise Tax Board (FTB) publishes three schedules: Schedule X for single and married/RDP filing separately, Schedule Y for married/RDP filing jointly and qualifying surviving spouses, and Schedule Z for head of household.

The latest California income tax brackets available are for tax year 2025, the returns filed in 2026. California adjusts the bracket thresholds for inflation every year, but as of September 2026 the FTB had not posted 2026 rate schedules on ftb.ca.gov. The rates themselves are fixed in law; only the dollar breakpoints move.

| Taxable income over | But not over | Tax on lower amount | Rate on excess |
| --- | --- | --- | --- |
| $0 | $11,079 | $0.00 | 1% |
| $11,079 | $26,264 | $110.79 | 2% |
| $26,264 | $41,452 | $414.49 | 4% |
| $41,452 | $57,542 | $1,022.01 | 6% |
| $57,542 | $72,724 | $1,987.41 | 8% |
| $72,724 | $371,479 | $3,201.97 | 9.3% |
| $371,479 | $445,771 | $30,986.19 | 10.3% |
| $445,771 | $742,953 | $38,638.27 | 11.3% |
| $742,953 | and over | $72,219.84 | 12.3% |

2025 California Schedule X: single and married/RDP filing separately

## California income tax brackets for joint filers and heads of household

Joint filers get brackets almost exactly twice as wide as single filers. Head of household brackets sit in between, widening the low brackets but reaching 9.3% at $98,990.

| Rate | Schedule Y (joint) | Schedule Z (head of household) |
| --- | --- | --- |
| 1% | $0 | $0 |
| 2% | $22,158 | $22,173 |
| 4% | $52,528 | $52,530 |
| 6% | $82,904 | $67,716 |
| 8% | $115,084 | $83,805 |
| 9.3% | $145,448 | $98,990 |
| 10.3% | $742,958 | $505,208 |
| 11.3% | $891,542 | $606,251 |
| 12.3% | $1,485,906 | $1,010,417 |

2025 California brackets: where each rate starts

If your taxable income on Form 540, line 19 is $100,000 or less, the FTB tells you to use its tax table instead of the schedules. The table gives nearly the same answer, rounded to income bands.

## What is the California income tax rate on income over $1 million?

The top California income tax rate is 12.3%, and taxable income above $1 million pays an additional 1% Behavioral Health Services Tax, reported on Form 540, line 62, for a combined 13.3% on that slice. Starting with 2025 the FTB renamed it from the Mental Health Services Tax; the 1% rate and the $1 million threshold did not change.

California also taxes capital gains as ordinary income, with no lower rate for long-term gains. A large stock or home sale can therefore push part of the gain into the 10.3% to 13.3% range, unlike the federal system described in our [capital gains tax guide](https://taxbracketsdesk.com/capital-gains).

## Standard deduction and exemption credits

California's standard deduction for 2025 is $5,706 for single and married/RDP filing separately, and $11,412 for joint filers, heads of household and qualifying surviving spouses. That is far below the federal amount, so California taxable income is usually higher than federal taxable income.

Instead of personal exemption deductions, California gives exemption credits that come off the tax itself: $153 each for the personal, blind and senior (65 or older) exemptions, and $475 per dependent for 2025. These credits shrink once federal AGI passes $252,203 for single filers, $504,411 for joint filers and $378,310 for heads of household.

| Item | Amount |
| --- | --- |
| Standard deduction, single or separate | $5,706 |
| Standard deduction, joint, head of household, surviving spouse | $11,412 |
| Personal, blind or senior exemption credit | $153 each |
| Dependent exemption credit | $475 each |
| Credit phaseout starts (federal AGI) | $252,203 single; $504,411 joint; $378,310 head of household |

California deductions and credits, tax year 2025

## Does California have local income taxes?

No. California cities and counties do not charge residents a personal income tax on wages, so your state return is the only income tax return below the federal one. Local sales and property taxes still apply.

Your paycheck does show one more state deduction: State Disability Insurance (SDI). The 2025 Form 540 booklet notes that all wages are now subject to SDI worker contributions, with no wage ceiling. SDI is a payroll contribution, not an income tax, and it is separate from your California brackets.

## Did California change rates for 2026?

The nine rates and the 1% tax over $1 million are unchanged for 2026. What changes is the dollar threshold of each bracket, which California indexes to inflation each year; the 2026 thresholds had not been posted on the FTB site as of September 2026. Until they are, the 2025 schedules are a close guide for estimating 2026 tax, since indexing moves each threshold by only a few percent.

Recent changes worth knowing: the Behavioral Health Services Tax rename for 2025, and a rule letting you claim the dependent exemption credit for a dependent without a Social Security number or ITIN by filing form FTB 3568. California generally does not adopt federal changes automatically, so a new federal deduction does not lower California tax unless the state enacts it.

## Worked examples: California income tax on real incomes

### Single filer earning $90,706

1. Wages of $90,706 minus the $5,706 standard deduction leaves $85,000 of taxable income.
2. Schedule X: $85,000 falls in the 9.3% bracket, which starts at $72,724. Tax is $3,201.97 plus 9.3% of $12,276 ($1,141.67), or $4,343.64.
3. Subtract the $153 personal exemption credit: $4,190.64.
4. That is about 4.6% of wages, even though the marginal rate is 9.3%. Our [marginal tax rate](https://taxbracketsdesk.com/federal-tax-brackets/marginal-tax-rate-explained) page explains the difference.

### Married couple with two children, $160,000 taxable income

1. Schedule Y: $160,000 is in the 9.3% bracket starting at $145,448. Tax is $6,403.94 plus 9.3% of $14,552 ($1,353.34), or $7,757.28.
2. Exemption credits: two personal credits of $153 and two dependent credits of $475, $1,256 in total. Their federal AGI is under $504,411, so there is no phaseout.
3. California tax: $7,757.28 minus $1,256 = $6,501.28.

### Single filer with $1.5 million of taxable income

Schedule X gives $72,219.84 plus 12.3% of $757,047, or $165,336.62. The Behavioral Health Services Tax adds 1% of the $500,000 above $1 million, $5,000, for $170,336.62 before credits; the exemption credit is phased out at this income. On the federal side, only $40,400 of state and local taxes can be itemized for 2026, and less at this income, as our [SALT deduction cap](https://taxbracketsdesk.com/deductions/salt-deduction-cap) page shows.

For how these numbers compare with other large states, see [state income tax rates](https://taxbracketsdesk.com/state-taxes) and the [New York income tax rates](https://taxbracketsdesk.com/state-taxes/new-york-income-tax-rates) page, or the list of [states with no income tax](https://taxbracketsdesk.com/state-taxes/states-with-no-income-tax).

## Common questions

### What is the California income tax rate for $100,000?

For a single filer, $100,000 of taxable income falls in the 9.3% bracket on the 2025 schedule. Tax is $3,201.97 plus 9.3% of the amount over $72,724, about $5,739, before the $153 personal exemption credit, an average rate near 5.6%.

### At what income do you pay 9.3% in California?

On the 2025 schedules, 9.3% starts at $72,724 of taxable income for single filers, $145,448 for joint filers and $98,990 for heads of household. Only income above those points is taxed at 9.3%.

### Is California's top tax rate 13.3%?

Yes, in effect. The top bracket is 12.3%, and the 1% Behavioral Health Services Tax applies to taxable income over $1 million, so income above $1 million that is also in the top bracket is taxed at 13.3%.

### When will the 2026 California tax brackets come out?

The FTB had not posted 2026 rate schedules as of September 2026. They will appear on the FTB tax calculator, tables and rates page and in the 2026 Form 540 booklet; the rates stay the same and only the thresholds change.

### Does California tax capital gains differently?

No. California taxes capital gains at the same rates as wages, from 1% to 12.3%, plus the 1% tax over $1 million. There is no reduced rate for long-term gains.

## Sources

- [FTB, 2025 California tax rate schedules](https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf)
- [FTB, 2025 Form 540 Personal Income Tax Booklet](https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf)
- [FTB, Tax calculator, tables, rates](https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp)