California Standard Deduction
The California standard deduction is a flat amount you can subtract from your gross income before California income tax is calculated, instead of itemising individual deductions. This page shows the California standard deduction for tax year 2025 by filing status, sourced directly from the California Franchise Tax Board, and calculates your California taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable California itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits California provides. Use this alongside the California income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The California standard deduction for 2025 is $5,706.00 (single) and $11,412.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $54,294.00 of California taxable income.
California standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $5,706.00 | California Franchise Tax Board |
| Married filing jointly | $11,412.00 | California Franchise Tax Board |
| Head of household | $11,412.00 | California Franchise Tax Board |
| Married filing separately | $5,706.00 | California Franchise Tax Board |
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
California standard deduction: frequently asked questions
What is the California standard deduction for 2025?
For tax year 2025, the California standard deduction is $5,706.00 for single filers and $11,412.00 for married couples filing jointly, as published by the California Franchise Tax Board. It is subtracted from your gross income to give your California taxable income.
How does the California standard deduction affect my tax?
The standard deduction lowers your California taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $5,706.00 standard deduction has $54,294.00 of California taxable income before any other adjustments.
Should I take the California standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by California exceed the standard deduction of $5,706.00 (single) or $11,412.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the California Franchise Tax Board.
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 standard deduction (tax year 2025): California Franchise Tax Board, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.