California income tax at a glance
Brackets include the 1% Mental Health Services Tax on taxable income over $1 million, so the top rate is 13.3%. Wages are also subject to the 1.3% State Disability Insurance (SDI) payroll tax with no wage cap (not included here). Figures are the 2025 inflation-indexed amounts; California publishes 2026 indexing late in the year.
| Tax structure | 10 brackets, 1% – 13.3% |
| Figures for tax year | 2025 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $5,706 / $11,412 |
| Tax on $75,000 (single) | $2,775 (3.70%) |
| Rank at $75,000 | 22nd highest of 42 |
| Local income taxes | None |
| State sales tax | 7.25% |
How California calculates your income tax
California starts from your federal adjusted gross income (AGI). The standard deduction is $5,706 for single filers and $11,412 for married couples filing jointly ($11,412 head of household). You also get a personal exemption credit of $153 per taxpayer and a credit of $475 per dependent.
Tax from the California brackets − credits = California income tax
California income tax brackets (2025)
Married couples filing jointly get their own, wider brackets. Rates apply only to the slice of taxable income inside each bracket.
Single filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1% | $0 – $11,079 | 1% of taxable income |
| 2% | $11,080 – $26,264 | $111 + 2% over $11,079 |
| 4% | $26,265 – $41,452 | $414 + 4% over $26,264 |
| 6% | $41,453 – $57,542 | $1,022 + 6% over $41,452 |
| 8% | $57,543 – $72,724 | $1,987 + 8% over $57,542 |
| 9.3% | $72,725 – $371,479 | $3,202 + 9.3% over $72,724 |
| 10.3% | $371,480 – $445,771 | $30,986 + 10.3% over $371,479 |
| 11.3% | $445,772 – $742,953 | $38,638 + 11.3% over $445,771 |
| 12.3% | $742,954 – $1,000,000 | $72,220 + 12.3% over $742,953 |
| 13.3% | Over $1,000,000 | $103,837 + 13.3% over $1,000,000 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1% | $0 – $22,158 | 1% of taxable income |
| 2% | $22,159 – $52,528 | $222 + 2% over $22,158 |
| 4% | $52,529 – $82,904 | $829 + 4% over $52,528 |
| 6% | $82,905 – $115,084 | $2,044 + 6% over $82,904 |
| 8% | $115,085 – $145,448 | $3,975 + 8% over $115,084 |
| 9.3% | $145,449 – $742,958 | $6,404 + 9.3% over $145,448 |
| 10.3% | $742,959 – $891,542 | $61,972 + 10.3% over $742,958 |
| 11.3% | $891,543 – $1,000,000 | $77,277 + 11.3% over $891,542 |
| 12.3% | $1,000,001 – $1,485,906 | $89,532 + 12.3% over $1,000,000 |
| 13.3% | Over $1,485,906 | $149,299 + 13.3% over $1,485,906 |
Head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1% | $0 – $22,173 | 1% of taxable income |
| 2% | $22,174 – $52,530 | $222 + 2% over $22,173 |
| 4% | $52,531 – $67,716 | $829 + 4% over $52,530 |
| 6% | $67,717 – $83,805 | $1,436 + 6% over $67,716 |
| 8% | $83,806 – $98,990 | $2,402 + 8% over $83,805 |
| 9.3% | $98,991 – $505,208 | $3,616 + 9.3% over $98,990 |
| 10.3% | $505,209 – $606,251 | $41,395 + 10.3% over $505,208 |
| 11.3% | $606,252 – $1,000,000 | $51,802 + 11.3% over $606,251 |
| 12.3% | $1,000,001 – $1,010,417 | $96,296 + 12.3% over $1,000,000 |
| 13.3% | Over $1,010,417 | $97,577 + 13.3% over $1,010,417 |
California standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $5,706 | $153 credit | $475 credit |
| Married filing jointly | $11,412 | $306 credit | $475 credit |
| Head of household | $11,412 | $153 credit | $475 credit |
Amounts before any income-based phase-outs.
California income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | CA tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $1,040 | 2.08% | $3,820 | $3,825 | $41,315 | $3,443 |
| $50,000 | Married jointly | $244 | 0.49% | $1,780 | $3,825 | $44,151 | $3,679 |
| $75,000 | Single | $2,775 | 3.70% | $7,670 | $5,738 | $58,818 | $4,901 |
| $75,000 | Married jointly | $965 | 1.29% | $4,640 | $5,738 | $63,657 | $5,305 |
| $100,000 | Single | $5,055 | 5.05% | $13,170 | $7,650 | $74,125 | $6,177 |
| $100,000 | Married jointly | $2,079 | 2.08% | $7,640 | $7,650 | $82,631 | $6,886 |
Step by step: $75,000 single filer in California
- Gross wages: $75,000
- Standard deduction: −$5,706
- California taxable income: $69,294
- 1% on $11,079 = $110.79
- 2% on $15,185 = $303.70
- 4% on $15,188 = $607.52
- 6% on $16,090 = $965.40
- 8% on $11,752 = $940.16
- Credits: −$153
- California income tax: $2,775 — 3.70% of gross pay, with a marginal state rate of 8%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $16,182 and take-home pay is about $58,818 ($2,262 every two weeks).
Local income taxes in California
No city or county income taxes on residents (San Francisco and some cities tax businesses on payroll or gross receipts instead).
Sales tax and other California taxes
The California state sales tax rate is 7.25%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $2,175 in state sales tax alone.
Compare California with neighboring states
State income tax on $75,000 of wages for a single filer in California and its neighbors. Moving to Nevada would cut state income tax on this salary by about $2,775 a year, while Oregon would cost about $2,287 more.
| State | Type | Top rate | Tax on $75k | vs CA |
|---|---|---|---|---|
| California | Graduated | 13.3% | $2,775 | — |
| Oregon | Graduated | 9.9% | $5,062 | +$2,287 |
| Nevada | No income tax | — | $0 | −$2,775 |
| Arizona | Flat | 2.5% | $1,473 | −$1,302 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.
How to lower your California income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts California tax by about $800 on top of the federal savings.
- Claim state credits. Check the California return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too — with a 13.3% top rate, timing can matter a lot.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2025. Source: official California tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
California income tax FAQ
What is the California state income tax rate?
California has 10 brackets ranging from 1% to 13.3% (figures for 2025). The top rate starts at $1,000,000 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 3.70%.
How much California income tax do I pay on $75,000?
About $2,775 for a single filer and $965 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $58,818 a year.
What is the California standard deduction?
The standard deduction is $5,706 for single filers and $11,412 for married couples filing jointly ($11,412 head of household). You also get a personal exemption credit of $153 per taxpayer and a credit of $475 per dependent.
Does California have local income taxes?
No city or county income taxes on residents (San Francisco and some cities tax businesses on payroll or gross receipts instead).
Is California a high-tax state?
On a $75,000 salary California ranks 22 of the 42 jurisdictions that tax wages (1 = highest), in the middle of the pack. Among its neighbors, Nevada is cheapest at $0.