California Income Tax Brackets 2026
Complete 2026 California FTB income tax brackets for single filers and married filing jointly, with an interactive effective rate calculator. California has the highest top marginal income tax rate in the US.
2026 California Income Tax Bracket Table
Source: California Franchise Tax Board (ftb.ca.gov), 2025 tax-year rate schedules (the latest published; California indexes its brackets annually and has not yet released 2026 schedules, so 2026 paychecks are withheld on these figures). Standard deduction applied before brackets: $5,706 (single) / $11,412 (MFJ).
| Tax Rate | Single Filer, Taxable Income | Married Filing Jointly, Taxable Income |
|---|---|---|
| 1% | $0 – $11,079 | $0 – $22,158 |
| 2% | $11,080 – $26,264 | $22,159 – $52,528 |
| 4% | $26,265 – $41,452 | $52,529 – $82,904 |
| 6% | $41,453 – $57,542 | $82,905 – $115,084 |
| 8% | $57,543 – $72,724 | $115,085 – $145,448 |
| 9.3% | $72,725 – $371,479 | $145,449 – $742,958 |
| 10.3% | $371,480 – $445,771 | $742,959 – $891,542 |
| 11.3% | $445,772 – $742,953 | $891,543 – $1,000,000 |
| 12.3% | $742,954 – $1,000,000 | Over $1M |
| 13.3% | Over $1M | Over $1M |
Note: The 13.3% rate includes a 1% Behavioral Health Services Tax surtax on income above $1,000,000 (originally the Mental Health Services Tax, funded by Proposition 63, 2004). This surtax makes California's top rate the highest in the nation.
Interactive Effective Rate Calculator
Enter your salary to see your marginal bracket (the rate on your last dollar) and your effective California income tax rate (total CA tax ÷ gross income). Most Californians pay a far lower effective rate than their marginal bracket.
Marginal Rate vs Effective Rate, Why It Matters
Your marginal rate is the rate applied to the last dollar you earn, the top bracket your income reaches. Your effective rate is your total California income tax divided by your gross income. These numbers are very different, and confusing them leads to the widespread belief that Californians "pay 9.3% on everything."
Example: $100,000 salary (single filer, 2026)
• After CA standard deduction ($5,706): $94,294 taxable income
• Marginal bracket: 9.3% (income above $72,724)
• Total CA income tax: ~$5,208
• Effective CA rate: ~5.2% (not 9.3%)
California Standard Deduction 2026
California's standard deduction is much smaller than the federal standard deduction ($16,100 single in 2026). This means more of your income is subject to California state tax than federal tax, particularly at lower income levels. A worker earning $35,000 would have $29,294 in CA taxable income but only $18,900 in federal taxable income.
The California 401k & HSA Trap
Unlike federal tax rules, and unlike most other states, California does not allow 401k contributions or HSA contributions as deductions from state taxable income. This is documented in California FTB Publication 1005.
- 401k / 403b contributions
- HSA contributions
- Section 125 health premiums
- Dependent care FSA
- Commuter benefits
- Section 125 health premiums
- Dependent care FSA
- Commuter benefits
- 401k / 403b (NOT in CA)
- HSA (NOT in CA)
The 13.3% Rate: Behavioral Health Services Tax Explained
California's top income tax rate of 13.3% is actually two parts: the base 12.3% rate (which starts at $742,953 for single filers) plus a 1% Behavioral Health Services Tax surcharge on income above $1,000,000. This surtax, originally the Mental Health Services Tax, was passed by California voters as Proposition 63 in 2004 and funds county behavioral health programs.
For the vast majority of Californians, this rate is irrelevant. The practical threshold most workers approach is the 9.3% bracket, which begins at $72,724 in taxable income, approximately $78,000–$80,000 in gross income for a single filer after the CA standard deduction.