California tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 1% – 12.3% |
| Standard deduction | Single $5,900 · Married filing jointly $11,800 · Head of household $11,800 · Married filing separately $5,900 |
| Personal exemption | Single $158 · Married filing jointly $316 · Head of household $158 · Married filing separately $158 · per dependent $491 — a credit subtracted from tax |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | State Disability Insurance (SDI) |
| Local income taxes | None |
California income tax brackets 2026
Rates apply to California taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 1% | $0 | $0 | $0 | $0 |
| 2% | $11,456 | $22,912 | $22,927 | $11,456 |
| 4% | $27,157 | $54,314 | $54,316 | $27,157 |
| 6% | $42,861 | $85,722 | $70,018 | $42,861 |
| 8% | $59,498 | $118,996 | $86,654 | $59,498 |
| 9.3% | $75,197 | $150,394 | $102,356 | $75,197 |
| 10.3% | $384,109 | $768,218 | $522,385 | $384,109 |
| 11.3% | $460,927 | $921,854 | $626,864 | $460,927 |
| 12.3% | $768,213 | $1,536,426 | $1,044,771 | $768,213 |
California employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|---|---|---|
| State Disability Insurance (SDI) SB 951 (effective Jan 1, 2024) removed the taxable wage ceiling and maximum withholding. Rate for 2026 is 1.3%, applied to all wages. 2025 rate was 1.2%. | 1.3% | No cap | — |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| California income tax | $72.04 | $1,873 |
| State Disability Insurance (SDI) | $32.50 | $845 |
| Take-home pay | $1,988.05 | $51,689 |
Effective tax rate 20.5%; tax on the next dollar earned 27.0%. California taxable income is $59,100, and an exemption credit of $158 is subtracted from the tax.
Second example: $120,000, married filing jointly, two children
Take-home $101,456 a year ($3,902.15 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, California income tax $2,164, state payroll taxes $1,560.
How the California estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the California standard deduction for your filing status. Personal exemptions are a credit taken off the tax at the end (dependents = the number of children you enter).
- Apply the brackets.
- Add State Disability Insurance (SDI) on wages after Section 125 deductions, up to its wage base or annual cap.
- Divide the annual total by your number of paychecks.
What this California calculator does not model
- Mental Health Services Tax: additional 1% on California taxable income over $1,000,000
- Alternative Minimum Tax (California AMT)
- California Earned Income Tax Credit (CalEITC) and Young Child Tax Credit
- Renter's Credit ($60 single / $120 joint for lower-income filers)
- Phase-out of itemized deductions at very high incomes
- Exemption credits phase out at high federal AGI
- SDI (State Disability Insurance) is a separate payroll tax — see payroll-2026.json
Data notes
- 2026 rate schedules, standard deductions and exemption credits are from the FTB '2026 Indexing' announcement. The CCPI adjustment for 2026 was 3.4% (it was 3.0% for 2025; the previous note had this backwards).
- Standard deduction: $5,900 single/MFS; $11,800 married filing jointly, head of household and qualifying surviving spouse.
- Personal exemption credits are TAX CREDITS: $158 single/MFS/HOH, $316 joint, $491 per dependent.
- MFS uses Schedule X (same as single). The EDD's January 2026 withholding schedules (DE 44) still use 2025 amounts and were not used.
Sources
- State income tax: California FTB Tax News – 2026 Indexing (2026 tax rate schedules X/Y/Z, standard deductions, exemption credits; CCPI June 2025–June 2026 = 3.4%) (read 2026-10-07)
- State income tax: California FTB – 2025 California Tax Rate Schedules (prior-year comparison) (read 2026-10-07)
- State Disability Insurance (SDI): SDI Rate – Contribution Rates, Withholding Schedules – EDD CA.gov (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Arizona, Nevada, Oregon
States with a similar tax setup: Mississippi, New Mexico, Arkansas, Rhode Island, Vermont, South Carolina
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.