CiteTax

State Tax · CA · 2026

California Income Tax Calculator

Enter your income and filing status to see exactly how California's 2026 tax brackets apply — every dollar of tax shown bracket by bracket, with marginal and effective rates explained.

Based on 2026 California income tax rates (California Franchise Tax Board — 2025 Tax Rate Schedules). Informational only — not professional tax advice.
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Wages, salary, or other ordinary income

Deductions

Informational only — not professional tax advice.

Enter your income to see your California state income tax breakdown — bracket by bracket with marginal and effective rates.

Methodology

How California income tax is calculated

California uses a progressive bracket system. Taxable income equals gross income minus your deduction. The standard deduction for California single filers is $5,706. Only the income within each bracket range is taxed at that bracket's rate — not your total income.

Formula

Taxable income    =  Gross income − Deduction
California state tax  =  Σ (income in each bracket × bracket rate)

Marginal vs. effective rate

Your marginal rate is the rate on your last dollar of taxable income — the highest bracket you reach. Your effective rate is your total state tax divided by gross income. Moving into a higher bracket never means your entire income is taxed at that rate.

Tax year scope

This calculator uses 2026 tax year brackets as published by the California Franchise Tax Board — 2025 Tax Rate Schedules.

Limitations

  • Covers state income tax only — federal income tax is separate.
  • Does not account for tax credits, phase-outs, AMT, or above-the-line adjustments.
  • Local income taxes (where applicable) are not modeled.
  • Some states use income-based deduction phase-outs not modeled here.

Last reviewed: July 2026 — reflects the corrected 2025 schedule; re-verify once FTB publishes the TY2026 Form 540 booklet. Rates reviewed annually after California Franchise Tax Board — 2025 Tax Rate Schedules publishes updated tables.

Frequently asked questions

What are the California income tax brackets for 2026?

California uses a progressive income tax with a top rate of 13.3% for 2026. The exact bracket thresholds depend on your filing status. This calculator applies the full bracket schedule to your income so you can see exactly how much tax falls in each bracket.

What is the difference between marginal and effective tax rate in California?

Your marginal rate is the rate that applies to your last (highest) dollar of taxable income — the top bracket you reach. Your effective rate is your total California tax divided by your gross income. Because California uses progressive brackets, only income above each threshold is taxed at the higher rate — your overall effective rate will always be lower than your marginal rate.

Does this calculator include federal income taxes?

No — this calculator covers California state income tax only. You still owe federal income tax separately. Use the CiteTax Federal Income Tax Calculator to compute your federal liability and see your total combined tax burden.

When is the California state income tax return due?

California state individual income tax returns are generally due April 15 of the following year, matching the federal deadline. Extensions and exact deadlines vary; verify the current calendar at the California Franchise Tax Board — 2025 Tax Rate Schedules.