California Tax Tables for 2026
The 2026 California Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the California State Tax Calculator 2026.
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California Tax Tables for 2026
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for California in 2026. California uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2026)
Marginal income tax brackets for Single filers in California for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,079.00 | 1% |
| 2 | $ 11,079.00 to $ 26,264.00 | 2% |
| 3 | $ 26,264.00 to $ 41,452.00 | 4% |
| 4 | $ 41,452.00 to $ 57,542.00 | 6% |
| 5 | $ 57,542.00 to $ 72,724.00 | 8% |
| 6 | $ 72,724.00 to $ 371,479.00 | 9.3% |
| 7 | $ 371,479.00 to $ 445,771.00 | 10.3% |
| 8 | $ 445,771.00 to $ 742,953.00 | 11.3% |
| 9 | $ 742,953.00 to $ 1,000,000.00 | 12.3% |
| 10 | $ 1,000,000.00 and over | 13.3% |
Married filing jointly – Progressive Tax Brackets (2026)
Marginal income tax brackets for Married filing jointly filers in California for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 22,158.00 | 1% |
| 2 | $ 22,158.00 to $ 52,528.00 | 2% |
| 3 | $ 52,528.00 to $ 82,904.00 | 4% |
| 4 | $ 82,904.00 to $ 115,084.00 | 6% |
| 5 | $ 115,084.00 to $ 145,448.00 | 8% |
| 6 | $ 145,448.00 to $ 742,958.00 | 9.3% |
| 7 | $ 742,958.00 to $ 891,542.00 | 10.3% |
| 8 | $ 891,542.00 to $ 1,000,000.00 | 11.3% |
| 9 | $ 1,000,000.00 to $ 1,485,906.00 | 12.3% |
| 10 | $ 1,485,906.00 and over | 13.3% |
Married filing separately – Progressive Tax Brackets (2026)
Marginal income tax brackets for Married filing separately filers in California for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,079.00 | 1% |
| 2 | $ 11,079.00 to $ 26,264.00 | 2% |
| 3 | $ 26,264.00 to $ 41,452.00 | 4% |
| 4 | $ 41,452.00 to $ 57,542.00 | 6% |
| 5 | $ 57,542.00 to $ 72,724.00 | 8% |
| 6 | $ 72,724.00 to $ 371,479.00 | 9.3% |
| 7 | $ 371,479.00 to $ 445,771.00 | 10.3% |
| 8 | $ 445,771.00 to $ 742,953.00 | 11.3% |
| 9 | $ 742,953.00 to $ 1,000,000.00 | 12.3% |
| 10 | $ 1,000,000.00 and over | 13.3% |
Head of household – Progressive Tax Brackets (2026)
Marginal income tax brackets for Head of household filers in California for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,079.00 | 1% |
| 2 | $ 11,079.00 to $ 26,264.00 | 2% |
| 3 | $ 26,264.00 to $ 41,452.00 | 4% |
| 4 | $ 41,452.00 to $ 57,542.00 | 6% |
| 5 | $ 57,542.00 to $ 72,724.00 | 8% |
| 6 | $ 72,724.00 to $ 371,479.00 | 9.3% |
| 7 | $ 371,479.00 to $ 445,771.00 | 10.3% |
| 8 | $ 445,771.00 to $ 742,953.00 | 11.3% |
| 9 | $ 742,953.00 to $ 1,000,000.00 | 12.3% |
| 10 | $ 1,000,000.00 and over | 13.3% |
Widowed – Progressive Tax Brackets (2026)
Marginal income tax brackets for Widowed filers in California for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 22,158.00 | 1% |
| 2 | $ 22,158.00 to $ 52,528.00 | 2% |
| 3 | $ 52,528.00 to $ 82,904.00 | 4% |
| 4 | $ 82,904.00 to $ 115,084.00 | 6% |
| 5 | $ 115,084.00 to $ 145,448.00 | 8% |
| 6 | $ 145,448.00 to $ 742,958.00 | 9.3% |
| 7 | $ 742,958.00 to $ 891,542.00 | 10.3% |
| 8 | $ 891,542.00 to $ 1,000,000.00 | 11.3% |
| 9 | $ 1,000,000.00 to $ 1,485,906.00 | 12.3% |
| 10 | $ 1,485,906.00 and over | 13.3% |
California Standard Deduction(2026)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $5,706 |
| Married filing jointly | $11,412 |
| Married filing separately | $5,706 |
| Head of household | $11,412 |
| Widowed | $11,412 |
California Payroll Taxes(2026)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| State Disability Insurance Tax | 1.2% | No cap |
| Employment Training Tax | 0% | No cap |
| Unemployment Insurance Tax | 0% | No cap |
Recent Updates
California personal income tax guidance for 2026/27 reflects routine inflation indexing and targeted credit/withholding adjustments. The calculator aligns with the latest state and federal interactions affecting take-home pay.
- Bracket indexing: Personal income tax brackets and the standard deduction are indexed for 2026/27; the marginal rate structure remains unchanged.
- Credits: Annual parameter refresh for CalEITC and the Young Child Tax Credit where eligible income limits apply.
- Withholding tables: Employer percentage-method thresholds refreshed for 2026/27 to match current guidance.
- Local add-ons: No statewide local income tax; use the Local Tax tab for any voter-approved locality charges you wish to model.
- Retirement contributions: IRA/401(k) limits and phase-outs synced with federal 2026/27 values; these flow through to the California base as applicable.
- Social Security & Medicare: Updated federal Social Security wage base and Additional Medicare Tax handling applied before federal tax calculation.
- Conformity: SALT cap and itemization interactions follow California nonconformity rules; the tool compares standard vs. itemized automatically.
California Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and California updates:
Frequently Asked Questions
How does community property affect my CA return?
Married/RDP filers may have community property allocation rules; see CA guidance.
Are employer retirement contributions taxed by CA?
Pre-tax 401(k)/403(b) contributions reduce federal and generally CA taxable wages.
Is there a separate Medicare surtax in CA?
Additional Medicare is federal; California PIT is separate and applies via its own brackets/credits.
Does CA tax out-of-state remote work?
CA generally taxes income earned while working in CA; non-CA work may be non-CA source—track days/location.
Can I deduct mortgage interest in CA?
Often yes, subject to CA limits/adjustments; compare standard vs itemized for CA.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.