California income tax brackets for 2026
California taxes wages at rates from 1% to 13.3%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $11,456 | 1% |
| $11,456 to $27,157 | 2% |
| $27,157 to $42,861 | 4% |
| $42,861 to $59,498 | 6% |
| $59,498 to $75,197 | 8% |
| $75,197 to $384,109 | 9.3% |
| $384,109 to $460,927 | 10.3% |
| $460,927 to $768,213 | 11.3% |
| $768,213 to $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $22,912 | 1% |
| $22,912 to $54,314 | 2% |
| $54,314 to $85,722 | 4% |
| $85,722 to $118,996 | 6% |
| $118,996 to $150,394 | 8% |
| $150,394 to $768,218 | 9.3% |
| $768,218 to $921,854 | 10.3% |
| $921,854 to $1,000,000 | 11.3% |
| $1,000,000 to $1,536,426 | 12.3% |
| Over $1,536,426 | 13.3% |
| Head of household: taxable income | Rate |
|---|---|
| Up to $22,927 | 1% |
| $22,927 to $54,316 | 2% |
| $54,316 to $70,018 | 4% |
| $70,018 to $86,654 | 6% |
| $86,654 to $102,356 | 8% |
| $102,356 to $522,385 | 9.3% |
| $522,385 to $626,864 | 10.3% |
| $626,864 to $1,000,000 | 11.3% |
| $1,000,000 to $1,044,771 | 12.3% |
| Over $1,044,771 | 13.3% |
Deductions, exemptions and credits
| Standard deduction | $5,706 single · $11,412 married · $11,412 head of household |
|---|---|
| Personal credit | $153 single · $306 married |
| Dependent credit | $475 each |
- California has nine income tax brackets from 1% to 12.3%, plus a 1% Mental Health Services Tax on taxable income over $1 million, for a top rate of 13.3%.
- Workers also pay State Disability Insurance of 1.3% on every dollar of wages in 2026, with no cap, which funds disability and paid family leave benefits.
- The brackets here are the Franchise Tax Board's 2026 schedules. The 2026 standard deduction and exemption credits were not yet published, so the 2025 amounts that EDD uses in its 2026 withholding tables are used.
California payroll deductions
Besides income tax, California requires these contributions from employees in 2026. The calculator includes them automatically.
| Program | Employee rate | Applies to |
|---|---|---|
| State Disability Insurance (SDI), including Paid Family Leave | 1.3% | All wages |
- CA SDI: 1.3% of all wages in 2026, with no wage limit since 2024. The rate rises to 1.4% in 2027.
Local income taxes in California
California cities and counties do not tax employees' wages. San Francisco and a few other cities tax businesses, not paychecks.
Example: $60,000 salary in California
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| California income tax | -$61.14 | -$1,589.72 |
| CA SDI | -$30.00 | -$780.00 |
| Take-home pay | $1,846.93 | $48,020.28 |
California income tax is about $1,589.72 a year here, 2.65% of gross pay. All taxes together take 20% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in California at different salaries
Yearly take-home pay for a single filer in California, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $96,041 a year (20% in taxes).
| Salary | California tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $608 | $25,677 | $987.56 |
| $45,000 | $1,346 | $36,991 | $1,422.75 |
| $60,000 | $2,370 | $48,020 | $1,846.93 |
| $80,000 | $4,126 | $60,984 | $2,345.55 |
| $100,000 | $6,234 | $72,946 | $2,805.62 |
| $150,000 | $11,534 | $102,257 | $3,932.97 |
| $250,000 | $22,134 | $161,048 | $6,194.16 |
The California tax column includes state payroll contributions as well as income tax.
How the California paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
California tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, minus credits, then divided by the number of paychecks. EDD's 2026 withholding tables use slightly different figures than the tax return, so your actual withholding can differ by a small amount.
California tax = Brackets(Wages − pre-tax deductions − standard deduction) − credits