How California income tax works
California taxes income at nine rates from 1% to 12.3%, plus a 1% Mental Health Services Tax on taxable income over $1 million (13.3% top rate).
For 2026 the standard deduction is $5,900 single and $11,800 married or head of household. Personal exemptions are credits: $158 per filer ($316 joint) and $491 per dependent.
California does not follow the federal treatment of HSAs — HSA contributions are taxable for California. 401(k) deferrals are excluded.
2026 California brackets (single)
| Taxable income over | Rate |
|---|---|
| $0 | 1.00% |
| $11,456 | 2.00% |
| $27,157 | 4.00% |
| $42,861 | 6.00% |
| $59,498 | 8.00% |
| $75,197 | 9.30% |
| $384,109 | 10.30% |
| $460,927 | 11.30% |
| $768,213 | 12.30% |
For take-home pay per paycheck, use the California paycheck calculator.