California Tax Brackets 2026
California has nine state income tax brackets for 2026, ranging from 1% to 12.3%, plus a 1% Mental Health Services Tax on income above $1 million (a 13.3% top effective rate). These are projected 2026 figures based on the FTB's annual inflation adjustment to 2025 brackets. Full tables by filing status below.
California state income tax brackets 2026 — Single / Married Filing Separately
| Taxable income | Marginal rate |
|---|---|
| $0 – $11,150 | 1% |
| $11,151 – $26,430 | 2% |
| $26,431 – $41,730 | 4% |
| $41,731 – $57,920 | 6% |
| $57,921 – $73,250 | 8% |
| $73,251 – $374,150 | 9.3% |
| $374,151 – $449,000 | 10.3% |
| $449,001 – $748,400 | 11.3% |
| $748,401+ | 12.3% |
| Over $1,000,000 | +1% Mental Health surcharge (13.3% top) |
California tax brackets 2026 — Married Filing Jointly
| Taxable income | Marginal rate |
|---|---|
| $0 – $22,300 | 1% |
| $22,301 – $52,860 | 2% |
| $52,861 – $83,460 | 4% |
| $83,461 – $115,840 | 6% |
| $115,841 – $146,500 | 8% |
| $146,501 – $748,300 | 9.3% |
| $748,301 – $898,000 | 10.3% |
| $898,001 – $1,496,800 | 11.3% |
| $1,496,801+ | 12.3% |
| Over $1,000,000 | +1% Mental Health surcharge |
California tax brackets 2026 — Head of Household
| Taxable income | Marginal rate |
|---|---|
| $0 – $22,300 | 1% |
| $22,301 – $52,860 | 2% |
| $52,861 – $68,150 | 4% |
| $68,151 – $84,340 | 6% |
| $84,341 – $99,680 | 8% |
| $99,681 – $508,800 | 9.3% |
| $508,801 – $610,600 | 10.3% |
| $610,601 – $1,017,800 | 11.3% |
| $1,017,801+ | 12.3% |
California standard deduction 2026
- Single / Married Filing Separately: $5,650 (projected)
- Married Filing Jointly / Head of Household: $11,300 (projected)
The California standard deduction is roughly one-third the federal amount, which is why even modest California incomes feel meaningful state tax. You can itemize on your California return separately from your federal return.
Federal income tax brackets 2026 (for comparison)
California stacks on top of federal tax. The federal 2026 brackets (single, projected):
| Taxable income | Marginal rate |
|---|---|
| $0 – $12,150 | 10% |
| $12,151 – $49,300 | 12% |
| $49,301 – $105,200 | 22% |
| $105,201 – $200,950 | 24% |
| $200,951 – $255,250 | 32% |
| $255,251 – $638,000 | 35% |
| $638,001+ | 37% |
California payroll taxes 2026 (FICA + SDI)
- Social Security: 6.2% on wages up to ~$181,000 (2026 wage base)
- Medicare: 1.45% on all wages
- Additional Medicare: 0.9% on wages over $200,000 (single) / $250,000 (married joint)
- California SDI: 1.2% on every dollar of wages — no cap since 2024
How marginal brackets actually work
A common misunderstanding: being "in the 9.3% bracket" does NOT mean all your income is taxed at 9.3%. Each bracket only applies to the income that falls within it. A single Californian earning $100,000 pays 1% on the first $11,150, 2% on the next slice, and so on — only the portion above $73,250 is taxed at 9.3%. This is why your effective rate (total tax ÷ total income) is always lower than your top marginal bracket.
To see your actual effective rate at any income, use the California paycheck calculator or the effective-rate-by-income table.
What changed from 2025 to 2026
Bracket thresholds rose with California's annual cost-of-living adjustment (roughly 2-3%), per Revenue & Taxation Code §17041(h). The rate percentages themselves (1% through 12.3%) did not change — only the income thresholds each rate applies to shifted upward with inflation. The SDI rate is projected to hold at 1.2%.