California Income
Tax Rates & Rules
California has a progressive state income tax with rates from 1% to 12.3%, plus an additional 1% tax on taxable income over $1 million. Here's how the brackets break down.
California Income Tax Brackets
2025 tax year rates (most recently confirmed by the California Franchise Tax Board — 2026 brackets had not yet been published as of the last verification date below).
Single or Married Filing Separately
| Taxable Income | Rate |
|---|---|
| $0 – $11,079 | 1% |
| $11,079 – $26,264 | 2% |
| $26,264 – $41,452 | 4% |
| $41,452 – $57,542 | 6% |
| $57,542 – $72,724 | 8% |
| $72,724 – $371,479 | 9.3% |
| $371,479 – $445,771 | 10.3% |
| $445,771 – $742,953 | 11.3% |
| Over $742,953 | 12.3% |
Married Filing Jointly / Qualifying Surviving Spouse
| Taxable Income | Rate |
|---|---|
| $0 – $22,158 | 1% |
| $22,158 – $52,528 | 2% |
| $52,528 – $82,904 | 4% |
| $82,904 – $115,084 | 6% |
| $115,084 – $145,448 | 8% |
| $145,448 – $742,958 | 9.3% |
| $742,958 – $891,542 | 10.3% |
| $891,542 – $1,485,906 | 11.3% |
| Over $1,485,906 | 12.3% |
Mental Health Services Tax: An additional 1% tax applies to taxable income over $1,000,000, regardless of filing status — this threshold is not doubled for joint filers. Standard deduction (2025): $5,706 for Single/Married Filing Separately; $11,412 for Married Filing Jointly/Head of Household/Qualifying Surviving Spouse.
Sources: California Franchise Tax Board — 2025 Tax Rate Schedules. Last verified: August 14, 2026.
How California Income Tax Works
Placeholder text — full content about how California income tax is calculated, withheld from paychecks and filed will be added here.
Frequently Asked Questions
Placeholder question about California income tax rates?
Placeholder answer text — real FAQ content will be added here.
Placeholder question about California income tax withholding?
Placeholder answer text — real FAQ content will be added here.
Placeholder question about the Mental Health Services Tax?
Placeholder answer text — real FAQ content will be added here.