State income tax · California
California income tax rates
California's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 20262026 brackets not yet published. The figures below are for tax year 2025, the latest the state has published. We will update this page when the state publishes its 2026 figures.
- Structure
- Graduated brackets
- Top rate
- 12.3%
- Lowest rate
- 1%
- Brackets (single)
- 9
- Top rate with surtax
- 13.3%
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 1% |
| $11,079 | 2% |
| $26,264 | 4% |
| $41,452 | 6% |
| $57,542 | 8% |
| $72,724 | 9.3% |
| $371,479 | 10.3% |
| $445,771 | 11.3% |
| $742,953 | 12.3% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 1% |
| $22,158 | 2% |
| $52,528 | 4% |
| $82,904 | 6% |
| $115,084 | 8% |
| $145,448 | 9.3% |
| $742,958 | 10.3% |
| $891,542 | 11.3% |
| $1,485,906 | 12.3% |
Surtax: an extra 1% on income over $1,000,000.
Notes
The FTB had not published the inflation-indexed 2026 brackets as of 2026-10-19, so these are the 2025 schedules (the FTB rates page lists tax rate schedules only through 2025). The rates are unchanged, and the EDD's 2026 withholding schedules still use the 2025 thresholds. A 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) applies to taxable income over $1,000,000, the same threshold for every filing status.
Sources
We read each source on the date shown and quote the line we relied on.
- 2025 California Tax Rate Schedules (Schedules X and Y) (external site)
2025 California Tax Rate Schedules
- 2025 California Resident Income Tax Return Form 540 booklet (external site)
If your taxable income is more than $1,000,000, compute the Behavioral
- Tax calculator, tables, rates (external site)
Tax calculator is for 2025 tax year only.
- California Withholding Schedules for 2026 (Method B) (external site)
Entry covering $46,188 (over $22,158 but not over $52,528).