CALIFORNIA INCOME TAX · TAX YEAR 2026
2026 California income tax calculator
Estimate California income tax, federal income tax, Social Security and Medicare, and take-home pay for tax year 2026, generally filed in 2027.
Your estimate
California take-home pay by salary
Take-home pay is wages minus California tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $973 | $41,382 | $1,592 |
| $75,000 | $2,665 | $58,927 | $2,266 |
| $100,000 | $4,911 | $74,269 | $2,857 |
| $150,000 | $9,561 | $104,230 | $4,009 |
| $200,000 | $14,211 | $134,716 | $5,181 |
California tax brackets for 2026
California taxes income from 1% to 12.3%, plus a 1% Behavioral Health Services Tax on taxable income over $1 million. The 2026 schedules and deductions are from the Franchise Tax Board's October 2026 indexing announcement; the full 2026 Form 540 instructions follow in late December.
| Rate | Taxable income |
|---|---|
| 1% | Up to $11,456 |
| 2% | Over $11,456 through $27,157 |
| 4% | Over $27,157 through $42,861 |
| 6% | Over $42,861 through $59,498 |
| 8% | Over $59,498 through $75,197 |
| 9.3% | Over $75,197 through $384,109 |
| 10.3% | Over $384,109 through $460,927 |
| 11.3% | Over $460,927 through $768,213 |
| 12.3% | Over $768,213 |
| Rate | Taxable income |
|---|---|
| 1% | Up to $22,912 |
| 2% | Over $22,912 through $54,314 |
| 4% | Over $54,314 through $85,722 |
| 6% | Over $85,722 through $118,996 |
| 8% | Over $118,996 through $150,394 |
| 9.3% | Over $150,394 through $768,218 |
| 10.3% | Over $768,218 through $921,854 |
| 11.3% | Over $921,854 through $1,536,426 |
| 12.3% | Over $1,536,426 |
| Rate | Taxable income |
|---|---|
| 1% | Up to $22,927 |
| 2% | Over $22,927 through $54,316 |
| 4% | Over $54,316 through $70,018 |
| 6% | Over $70,018 through $86,654 |
| 8% | Over $86,654 through $102,356 |
| 9.3% | Over $102,356 through $522,385 |
| 10.3% | Over $522,385 through $626,864 |
| 11.3% | Over $626,864 through $1,044,771 |
| 12.3% | Over $1,044,771 |
| Filing status | Standard deduction | Exemption credit |
|---|---|---|
| Single | $5,900 | $158 |
| Married filing jointly | $11,800 | $316 |
| Head of household | $11,800 | $158 |
| Married filing separately | $5,900 | $158 |
| Each dependent | — | $491 |
California income tax questions
Does California have a state income tax?
Yes. California taxes income at graduated rates from 1% to 12.3% for 2026. A 1% Behavioral Health Services Tax also applies to taxable income over $1 million.
How much is California income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,910.86 in California income tax for 2026, 4.91% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,269.14, or $2,856.51 every two weeks.
What is the California standard deduction for 2026?
For 2026, the California standard deduction is $5,900 for single filers and married couples filing separately, and $11,800 for married couples filing jointly and heads of household. Exemption credits, which reduce tax directly, are $158 for single filers, heads of household and married couples filing separately, and $316 for married couples filing jointly, plus $491 for each dependent. The exemption credits shrink at higher incomes.
Does California tax Social Security?
No. California does not tax Social Security benefits.
California Social Security tax rules
Does California tax retirement income?
Yes. California taxes pensions and 401(k) and IRA withdrawals at its regular rates, with no general retirement exclusion.
California retirement income tax for 2026
How does California tax capital gains?
As regular income. California taxes long-term and short-term capital gains at its regular rates, with no special rate for long-term gains. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI: wages and other income minus traditional 401(k) contributions, which California also excludes. It subtracts the California standard deduction, applies the rate schedule for your filing status, and adds the 1% Behavioral Health Services Tax on taxable income over $1,000,000.
Personal and dependent exemption credits then reduce tax. They shrink by $6 per credit for each $2,500 of federal AGI ($1,250 if married filing separately) above the threshold. The 2026 thresholds are not yet published, so the calculator uses the 2025 thresholds: $252,203 single or separate, $378,310 head of household and $504,411 joint.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $69,100.00 of California taxable income and about $2,665.12 in California income tax, 3.55% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,927.38, or $4,910.62 a month.
What this estimate excludes
The Social Security and military retirement exclusions, itemized deductions, the renter's credit, CalEITC, the Young Child Tax Credit, other credits, AMT and State Disability Insurance (SDI) payroll withholding. California does not exclude HSA contributions, which this calculator does not ask for.
California sources
- FTB Tax News: 2026 indexing, rate schedules and exemption credits
- 2025 Form 540 booklet: exemption credit limitation and Behavioral Health Services Tax
- 2025 Schedule CA (540) instructions: Social Security, military retirement exclusion and capital gains
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.