California income tax at common incomes
Wages only, standard deduction, 2026. Federal + California tax; Social Security and Medicare not included.
| Wages | State (single) | Total (single) | Total (married) |
|---|---|---|---|
| $40,000 | $583 | $3,203 (8.0%) | $824 |
| $60,000 | $1,640 | $6,660 (11.1%) | $3,284 |
| $75,000 | $2,775 | $10,445 (13.9%) | $5,605 |
| $100,000 | $5,055 | $18,225 (18.2%) | $9,719 |
| $150,000 | $9,705 | $34,439 (23.0%) | $20,889 |
| $250,000 | $19,005 | $70,759 (28.3%) | $52,228 |
California brackets
1% over $0 · 2% over $11,079 · 4% over $26,264 · 6% over $41,452 · 8% over $57,542 · 9.3% over $72,724 · 10.3% over $371,479 · 11.3% over $445,771 · 12.3% over $742,953 · 13.3% over $1,000,000 (single, 2025 thresholds).
How California taxes changed
California's rates and deductions did not change for 2026. State tax on $85,000 of 1099 profit is unchanged at $3,102.
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 13.3% | 13.3% |
| Standard deduction (single) | $5,706 | $5,706 |
| State tax on $85,000 of 1099 profit | $3,102 | $3,102 |
| Take-home on a $75,000 salary | $57,714 | $57,843 |
Each year uses that year's federal and California rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- Exemption credits phase out for single taxpayers by $6 for each $2,500 of federal AGI above $252,203 and for MFJ filers by $12 for each $2,500 of federal AGI above $504,411 (tax year 2025). The credit cannot be reduced to below zero.
Sources: California revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. Methodology.
California income tax FAQ
What is the California income tax rate for 2026?
California has a graduated income tax with 10 rates from 1% to 13.3%; the top rate starts at $1,000,000 of taxable income for single filers. The top rate is 13.3%.
How much California income tax do I pay on $75,000?
About $2,775 for a single filer with $75,000 of wages in 2026, on top of $7,670 of federal income tax.
Does California have local income taxes?
Some California localities levy income or payroll taxes, which are not included here.