California Income Tax Brackets 2026
What are the California income tax brackets for 2026?
California uses 10 graduated brackets for 2026, from 1% on the first dollars of taxable income up to a top rate of 13.3%. After the state's standard deduction of $5,540 single ($11,080 joint), a single filer on $75,000 pays $2,941 of California income tax.
California taxes income through 10 graduated brackets in 2026, topping out at 13.3%. The first bracket covers taxable income up to $11,079, and the top rate does not bite until taxable income passes $1,000,000, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
California brackets for single filers, 2026
Rates apply to California taxable income: gross pay minus the standard deduction and any personal exemption. In California the schedule fills from the bottom up: the first $11,079 of taxable income pays 1%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $11,079 | 1% |
| $11,080 to $26,264 | 2% |
| $26,265 to $41,452 | 4% |
| $41,453 to $57,542 | 6% |
| $57,543 to $72,724 | 8% |
| $72,725 to $371,479 | 9.3% |
| $371,480 to $445,771 | 10.3% |
| $445,772 to $742,953 | 11.3% |
| $742,954 to $1,000,000 | 12.3% |
| $1,000,001 and up | 13.3% |
California brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $22,158 | 1% |
| $22,159 to $52,528 | 2% |
| $52,529 to $82,904 | 4% |
| $82,905 to $115,084 | 6% |
| $115,085 to $145,448 | 8% |
| $145,449 to $742,958 | 9.3% |
| $742,959 to $891,542 | 10.3% |
| $891,543 to $1,000,000 | 11.3% |
| $1,000,001 to $1,485,906 | 12.3% |
| $1,485,907 and up | 13.3% |
Standard deduction and exemption in California
The 2026 standard deduction is $5,540 for single filers and $11,080 for married filing jointly. In California, that means the first $5,540 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in California first removes the standard deduction, leaving $69,460 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $11,079 | $11,079 | 1% | $111 |
| $11,080 to $26,264 | $15,185 | 2% | $304 |
| $26,265 to $41,452 | $15,188 | 4% | $608 |
| $41,453 to $57,542 | $16,090 | 6% | $965 |
| $57,543 to $72,724 | $11,918 | 8% | $953 |
Total California income tax: $2,941, an effective rate of 3.92% of gross pay. The marginal rate, the rate on the next dollar California taxes, is 8%; a raise that crosses into that bracket pays 8% only on the dollars above the line, never on the whole salary.
California income tax on common salaries (single filer)
| Gross salary | California income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $742 | 1.86% | 4% |
| $50,000 | $1,202 | 2.40% | 6% |
| $75,000 | $2,941 | 3.92% | 8% |
| $100,000 | $5,223 | 5.22% | 9.3% |
| $150,000 | $9,873 | 6.58% | 9.3% |
How California compares with other states
How California compares: its top rate of 13.3% ranks 1st highest among the 42 taxing jurisdictions for 2026, and the $2,941 owed on a $75,000 salary ranks 17th highest, between Maryland ($3,199) and Michigan ($2,937).
The shape of the schedule matters as much as the rates. California's top rate only starts at taxable income above $1,000,000, so a $75,000 salary never sniffs it: the highest rate actually touched is 8%, and the top slice of the example above contributes $953, about 32% of the total bill. The other 68% is spread across the lower 9 brackets.
Joint filers in California get wider thresholds, but not double: the top joint bracket starts at $1,485,906 against $1,000,000 for singles, a ratio of 1.49 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the California income tax calculator for any salary, or the California take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the California result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in California for 2026?
The top marginal rate in California is 13.3%, and it applies only to taxable income above $1,000,000 for single filers. Every dollar below that line pays less, starting at 1% on the first slice.
How many tax brackets does California have?
California has 10 brackets for 2026, running from 1% on the first slice of taxable income to 13.3% at the top. Joint filers use a wider schedule, with a standard deduction of $11,080 instead of $5,540.
What is the standard deduction in California for 2026?
The standard deduction is $5,540 for single filers and $11,080 for married filing jointly.
How much California income tax is owed on $75,000?
A single filer earning $75,000 pays $2,941 of California income tax for 2026 in this model, an effective rate of 3.92%, even though the top bracket reached is 8%.