California Income Tax Calculator
California income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your California state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers California state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from California Franchise Tax Board and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
California uses graduated income tax brackets. A single filer earning $60,000 owes $1,792.53 in state income tax, an effective rate of 2.99% and a marginal rate of 6%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How California income tax works
California has nine graduated income tax brackets ranging from 1% to 12.3% (Schedule X/Y/Z), plus a 1% Mental Health Services Tax on taxable income above $1,000,000 for a combined top rate of 13.3%. Source: 2025 California 540 Tax Rate Schedules, FTB. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
California income tax brackets (2025)
The table below shows the California graduated income tax brackets for single filers, as published by the California Franchise Tax Board and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $11,078.00 | 1% | California Franchise Tax Board |
| $11,079.00 to $26,263.00 | 2% | California Franchise Tax Board |
| $26,264.00 to $41,451.00 | 4% | California Franchise Tax Board |
| $41,452.00 to $57,541.00 | 6% | California Franchise Tax Board |
| $57,542.00 to $72,723.00 | 8% | California Franchise Tax Board |
| $72,724.00 to $371,478.00 | 9.3% | California Franchise Tax Board |
| $371,479.00 to $445,770.00 | 10.3% | California Franchise Tax Board |
| $445,771.00 to $742,952.00 | 11.3% | California Franchise Tax Board |
| Over $742,953.00 | 12.3% | California Franchise Tax Board |
California income tax: frequently asked questions
How much is the California income tax on a $60,000 salary?
A single filer earning $60,000 a year in California has a taxable income of $54,294.00 after the standard deduction. The computed state income tax is $1,792.53, an effective rate of 2.99%. Enter your own income above for an exact figure.
What is the California state income tax rate?
California has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 6%.
What filing statuses does California income tax apply to?
California income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is California's top income tax rate?
California's top marginal rate is 13.3% (12.3% plus the 1% Mental Health Services Tax surcharge on income above $1,000,000), making it the highest state income tax rate in the United States. Source: 2025 California 540 Tax Rate Schedules, FTB.
What is the standard deduction in California for 2025?
For 2025, California's standard deduction is $5,706 for single filers and married filing separately, and $11,412 for married filing jointly, qualifying surviving spouse, or head of household. Source: 2025 Form 540 Booklet, FTB.
Does California tax Social Security benefits?
No. California does not tax Social Security benefits at the state level. However, you may still owe federal income tax on a portion of your Social Security income. Source: FTB Publication 1005.
What is California's SDI rate for 2025?
California's State Disability Insurance (SDI) withholding rate is 1.1% of all wages with no wage cap for 2025. SDI is a separate payroll withholding and does not factor into the income tax bracket calculation. Source: California Employment Development Department.
Official sources
- California income tax rates (tax year 2025): California Franchise Tax Board, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.