# How much is California income tax?

Estimates 2026 California income tax from federal AGI, filing status, and dependents.

- Page: https://www.acalculator.org/finance/california-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/california-income-tax-calculator.json
- Version: 9f033ab2801d

## Default answer

Example with the default inputs (Filing status Single, Federal adjusted gross income $75,000.00, Dependents 0): On $75,000.00 of AGI, filing Single, California income tax is $2,774.57 (3.7% effective).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. |
| income | Federal adjusted gross income | Your federal AGI (Form 1040 line 11). |
| deps | Dependents | Dependents you claim, not yourself or your spouse. |
| itemized | State itemized deductions | Used if above the standard deduction. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| total | California income tax | State tax after credits, plus any local tax. |
| stateTax | State income tax | State tax after credits. |
| effectiveRate | Effective rate | Tax as a percent of AGI. |
| marginalRate | State marginal rate | State rate on the next dollar. |
| taxableIncome | State taxable income | AGI less deduction and exemptions. |
| deduction | Deduction | Standard or itemized, whichever is larger. |
| exemptions | Exemptions | Personal and dependent exemptions. |
| credits | Credits | State credits used. |
| notice | Note | Rates year note. |

## Method

Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.

## Assumptions

- An estimate for a full-year resident, 2025 rates, not tax advice.
- Starts from federal AGI; California additions and subtractions are not modelled.
- Not modelled for California: Brackets and credits are 2025 (FTB has not published 2026 schedules); the standard deduction is the 2026 amount. Includes the 1% behavioral health services tax over $1,000,000. Exemption credit phase-out above $252,203 AGI not modelled.
- Not modelled: part-year and nonresident returns, other state credits, and state AMT.

## Worked examples

1. status = single, income = $50,000.00, deps = 0 gives taxableIncome = $44,294.00, stateTax = $1,039.53, total = $1,039.53. Source: FTB, 2025 Form 540 booklet (rate schedules X, Y, Z, exemption credits), https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf (worked from it at AGI $50,000, single).
2. status = mfj, income = $100,000.00, deps = 2 gives taxableIncome = $88,588.00, stateTax = $1,129.06, total = $1,129.06.
3. status = hoh, income = $200,000.00, deps = 1 gives taxableIncome = $188,588.00, stateTax = $11,321.06, total = $11,321.06.
4. status = mfj, income = $136,412.00, deps = 1 gives stateTax = $3,987.10. Source: California FTB 2025 Form 540 booklet example: taxable $125,000 gives $4,768.10, less $306 and $475 exemption credits.

## FAQ

### What is the California income tax rate?

California taxes income at 1% to 13.3% in 10 brackets (single filers). For a single filer the schedule is 1% from $0, 2% from $11,079, 4% from $26,264, 6% from $41,452, 8% from $57,542, 9.3% from $72,724, 10.3% from $371,479, 11.3% from $445,771, 12.3% from $742,953, 13.3% above $1,000,000 of taxable income. These are the 2025 (the latest California has published) rates.

### How is California income tax calculated?

Start from federal adjusted gross income. Subtract the larger of the California standard deduction and your itemized deductions, then the exemptions. Apply the rates to what is left and subtract any credits. The standard deduction is $5,706 single, $11,412 married filing jointly, $5,706 separately, and $11,412 head of household. The model takes an exemption credit of $153 ($306 joint), a credit of $475 per dependent.

### Does California have a local income tax?

This page has no local income tax for California; if your city or county has one, add it yourself.

### What does this California calculator leave out?

Brackets and credits are 2025 (FTB has not published 2026 schedules); the standard deduction is the 2026 amount. Includes the 1% behavioral health services tax over $1,000,000. Exemption credit phase-out above $252,203 AGI not modelled. It also leaves out state additions and subtractions to federal AGI (such as retirement or Social Security exclusions), part-year and nonresident returns, and credits such as child care, earned income, and tax paid to another state.

### Which tax year do the California rates cover?

The page uses 2025 amounts, because California had not published 2026 amounts when this page was built. They come from FTB.

### Which states have no income tax on wages?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. They have no page of their own, because there is no wage income tax to work out; the state income tax calculator answers 0 for them. Federal income tax and Social Security and Medicare still apply.

### Is this the same as my paycheck withholding?

No. This is the tax for the whole year on your return. Your employer withholds by the state's own withholding formula, so your refund or balance due is the difference between the two.

## Sources

- FTB, 2025 Form 540 booklet (rate schedules X, Y, Z, exemption credits), https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf; 2026 Form 540-ES instructions (2026 standard deduction), https://www.ftb.ca.gov/forms/2026/2026-540-es-instructions.pdf; EDD DE 202 (2026 SDI 1.3%, no wage limit), https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de202.pdf