California Income Tax Calculator 2026

How California's ten tax brackets apply

California taxes income in nine brackets from 1% to 12.3%, plus a tenth "bracket" that is really the 1% Mental Health Services Tax on taxable income over $1,000,000. Each rate applies only to the slice of income inside its band. A single filer pays 1% on the first $11,456 of taxable income and doesn't reach the 9.3% rate until $75,197.

Starting from wages, California subtracts the $5,900 standard deduction ($11,800 for joint filers and heads of household) or itemized deductions, applies the rates, then subtracts exemption credits. On $60,000 of wages a single filer has $54,100 of taxable income and owes about $1,573, an effective rate of 2.62% even though the marginal rate is 6%.

Worked example: family of four on $150,000

A married couple filing jointly with two children and $150,000 of wages:

• Their top marginal rate is 8%, so each extra $1,000 of income costs $80 in California tax before SDI.
• California does not follow the 2025 federal deductions for tips, overtime or seniors, so those do not reduce this figure.

California credits that can lower the bill

Beyond the exemption credits, the credits most households should check are:

• Nonrefundable renter's credit: for 2026, available to single filers with California AGI of $55,830 or less and joint filers with $111,660 or less who paid rent on their main home in California for at least half the year.
• California Earned Income Tax Credit (CalEITC) and the Young Child Tax Credit for low-income working families with a child under 6.
• Credit for taxes paid to another state, for residents taxed by another state on the same income.
• Senior exemption credit for filers 65 or older, equal to the personal exemption credit.

Residency: who California taxes

The Franchise Tax Board treats you as a California resident if you are in California for other than a temporary or transitory purpose, or if you are domiciled in California but outside the state temporarily. Residents are taxed on all income from every source. Nonresidents and part-year residents file Form 540NR and pay tax only on California-source income (wages for work done in California, California property and business income, and income received while a resident).

Filing is required once income passes a threshold that depends on age and dependents. For 2025, for example, a single filer under 65 with no dependents had to file once California gross income exceeded $22,941. FTB Publication 1031 lists the factors used to judge residency, such as where your spouse and children live, where you are registered to vote and where your doctors, bank accounts and car registration are.

California deadlines and estimated payments

The 2026 California return (Form 540) is due April 15, 2027. California grants an automatic six-month extension to file, to October 15, without any form, but the tax itself is still due on April 15. If you live or travel outside the US on April 15, you get until June 15 to file and pay, though interest runs from April 15.

Self-employed people and others without enough withholding pay estimated tax on Form 540-ES. For 2026 the deadlines were April 15, June 15 and September 15, 2026, and January 15, 2027; the FTB tells you to check the Form 540-ES instructions for the percentage due with each payment, rather than assuming four equal amounts.