California Tax Brackets
California figures use the 2025 tax year (returns filed in 2026).
Estimated California State Tax
$3,363
2025 California Tax Brackets — Single
| Tax Rate | Income Range | Tax for This Bracket |
|---|---|---|
| 1% | $0 – $11,079 | $110.79 |
| 2% | $11,079 – $26,264 | $303.70 |
| 4% | $26,264 – $41,452 | $607.52 |
| 6% | $41,452 – $57,542 | $965.40 |
| 8% | $57,542 – $72,724 | $1,214.56 |
| 9% | $72,724 – $371,479 | $161.45 |
| 10% | $371,479 – $445,771 | $0.00 |
| 11% | $445,771 – $742,953 | $0.00 |
| 12% | $742,953 – and up | $0.00 |
Highlighted rows show the brackets that apply to a taxable income of $74,460.
California's state income tax brackets are some of the steepest in the country. Enter your income and filing status above to see exactly which of California's 2025 tax brackets apply to you, how much state tax you'd owe, and your California-only effective and marginal rates.
The Nine California Brackets
For the 2025 tax year (returns filed in 2026), California applies nine marginal rates: 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3%, and 12.3%. For single filers and those married filing separately, the top 12.3% rate begins around $698,271 of taxable income. For married couples filing jointly, every threshold below the 12.3% bracket is roughly double the single-filer amount, while head of household uses its own intermediate thresholds.
The 1% Mental Health Services Tax
On top of the nine standard brackets, California adds a 1% surcharge — the Mental Health Services Tax — on any taxable income above $1,000,000, regardless of filing status. This pushes the effective top marginal rate in California to 13.3% for income above that threshold. If your taxable income exceeds $1 million, the calculator above automatically includes this surcharge in your total.
California's Standard Deduction
Before any bracket applies, California subtracts its own standard deduction from your income — $5,540 for single filers and those married filing separately, and $11,080 for married filing jointly or head of household, for the 2025 tax year. This is significantly smaller than the federal standard deduction, which is one reason California's effective tax rates feel higher even before accounting for the rate differences themselves.
See the Federal Picture Too
This page focuses purely on California's state brackets. To see your combined federal and California tax liability in one estimate — including the federal standard deduction and bracket structure — use our full California tax calculator.