2026 California tax brackets: single filers
California taxes income in 10 brackets from 1% to 13.3%. A single filer pays the top 13.3% rate on taxable income above $1,000,000.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1% | $0 to $11,456 | 1% of taxable income |
| 2% | $11,456 to $27,157 | $114.56 plus 2% of income over $11,456 |
| 4% | $27,157 to $42,861 | $428.58 plus 4% of income over $27,157 |
| 6% | $42,861 to $59,498 | $1,056.74 plus 6% of income over $42,861 |
| 8% | $59,498 to $75,197 | $2,054.96 plus 8% of income over $59,498 |
| 9.3% | $75,197 to $384,109 | $3,310.88 plus 9.3% of income over $75,197 |
| 10.3% | $384,109 to $460,927 | $32,039.70 plus 10.3% of income over $384,109 |
| 11.3% | $460,927 to $768,213 | $39,951.95 plus 11.3% of income over $460,927 |
| 12.3% | $768,213 to $1,000,000 | $74,675.27 plus 12.3% of income over $768,213 |
| 13.3% | Over $1,000,000 | $103,185.07 plus 13.3% of income over $1,000,000 |
2026 California tax brackets: married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1% | $0 to $22,912 | 1% of taxable income |
| 2% | $22,912 to $54,314 | $229.12 plus 2% of income over $22,912 |
| 4% | $54,314 to $85,722 | $857.16 plus 4% of income over $54,314 |
| 6% | $85,722 to $118,996 | $2,113.48 plus 6% of income over $85,722 |
| 8% | $118,996 to $150,394 | $4,109.92 plus 8% of income over $118,996 |
| 9.3% | $150,394 to $768,218 | $6,621.76 plus 9.3% of income over $150,394 |
| 10.3% | $768,218 to $921,854 | $64,079.39 plus 10.3% of income over $768,218 |
| 11.3% | $921,854 to $1,000,000 | $79,903.90 plus 11.3% of income over $921,854 |
| 12.3% | $1,000,000 to $1,536,426 | $88,734.40 plus 12.3% of income over $1,000,000 |
| 13.3% | Over $1,536,426 | $154,714.80 plus 13.3% of income over $1,536,426 |
Deductions and exemptions
| Single | Married jointly | |
|---|---|---|
| Standard deduction | $5,900 | $11,800 |
| Personal credit (off the tax) | $158 | $316 |
Before the brackets apply, California subtracts a standard deduction of $5,900 ($11,800 married filing jointly). It then takes a $158 credit ($316 married) off the tax itself.
California also withholds CA SDI at 1.3% of all wages from every paycheck. Those deductions are included above.
What your bracket means
Take a single filer earning $75,000. After deductions, $69,100 is taxable in California. The top slice falls in the 8% bracket, but the total California tax is $2,665, or 3.6% of the salary, because the lower slices are taxed at lower rates.
2026 federal tax brackets
Federal income tax comes off first. For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, and the brackets run from 10% to 37%. Pre-tax 401(k) contributions (up to $24,500) lower your federal and most state income tax, but not FICA.
| Rate | Single | Married jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Questions
What are the California tax brackets for 2026?
California taxes income in 10 brackets from 1% to 13.3%. A single filer pays the top 13.3% rate on taxable income above $1,000,000. Married couples filing jointly get wider brackets.
What is the top income tax rate in California?
13.3%, on taxable income above $1,000,000 for single filers.
What tax bracket am I in if I make $75,000 in California?
A single filer earning $75,000 has about $69,100 of California taxable income, which lands in the 8% bracket. But only the dollars above that threshold pay 8%; the whole California bill is about $2,665, an effective rate of 3.6%. Federally, the same earner is in the 22% bracket.
When do the 2026 brackets apply?
To income you earn from January 1 to December 31, 2026, which you report on the return you file in early 2027. Your employer uses them to withhold from paychecks during 2026.
Sources
Every rate here comes from the agency or table linked below. Tax law changes, so if a number looks off, follow the link and tell us.
- 1.California Franchise Tax Board, 2026 personal income tax indexing memo
- 2.Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- 3.IRS, 2026 tax inflation adjustments (Rev. Proc. 2025-32)
- 4.IRS, 2026 401(k) contribution limit
- 5.Social Security Administration, 2026 contribution and benefit base
- 6.CA SDI: 2026 employee rate and wage cap
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