Income Tax for California (2026)

How This Calculator Works in California

This calculator applies California's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.

California Overview

California levies the highest state income tax rate in the nation at 13.3% across 10 brackets, plus a 1% Mental Health Services Tax surcharge on income exceeding $1 million. Administered by the Franchise Tax Board (FTB), the system is steeply progressive — most filers pay effective rates far below the top marginal rate. California's aggressive sourcing rules for stock options and its long-arm auditing of claimed out-of-state moves make it notable even among high-tax states.

How California Compares

California's top income tax rate of 13.3% compares to Oregon at 9.9% and Nevada at 0%. The rate differences can meaningfully impact take-home pay for workers near state borders.

California's income tax rate of 13.3% compares to a national average of approximately 5.04%. This is above the national average.

Tips for California Residents

• 1California has the highest state income tax rate in the country at 13.3%, spread across 10 brackets — the most granular system of any state.
• 2An additional 1% Mental Health Services Tax surcharge applies to taxable income exceeding $1 million, which funds county-level mental health programs.
• 3If you exercise stock options or RSUs while living in California (common for tech workers), the income is fully taxable at California rates, even if you later move out of state before selling.
• 4California's Franchise Tax Board (FTB) is known for aggressive enforcement and auditing of high-income filers and those who claim to have moved out of state.
• 5California does not tax Social Security benefits, and offers a renter's credit of $60 (single) or $120 (married) for lower-income households.

Frequently Asked Questions