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State Tax Guide 2026

California Income Tax

California has the highest state income tax rate in the nation at 13.3%on income over $1 million. With 9 progressive brackets, most middle-income earners pay between 6%–9.3%. Here's everything you need for 2026.

13.3%
Top Rate
1%
Bottom Rate
Progressive
Tax Type
1.1%
SDI Rate

2026 California Tax Brackets — Single Filers

Taxable IncomeTax Rate
$0$10,7561%
$10,756$25,4992%
$25,499$40,2454%
$40,245$55,8666%
$55,866$70,6068%
$70,606$360,6599.3%
$360,659$432,78710.3%
$432,787$721,31411.3%
$721,314$1,000,00012.3%
$1,000,00013.3%

2026 California Tax Brackets — Married Filing Jointly

Taxable IncomeTax Rate
$0$21,5121%
$21,512$50,9982%
$50,998$80,4904%
$80,490$111,7326%
$111,732$141,2128%
$141,212$721,3189.3%
$721,318$865,57410.3%
$865,574$1,000,00011.3%
$1,000,000$1,442,62812.3%
$1,442,62813.3%

California Standard Deduction 2026

$5,363
Single / Married Filing Separately
$10,726
Married Filing Jointly / Head of Household

Note:California's standard deduction is much lower than the federal standard deduction ($15,000 single / $30,000 MFJ for 2026). Many CA taxpayers who take the federal standard deduction still itemize on their state return.

Key California Deductions & Credits

Personal Exemption Credit
$144 for single filers, $288 for MFJ (2026 est.)
Dependent Exemption Credit
$433 per dependent claimed on your return
Renter's Credit
$60 (single) or $120 (MFJ) — non-refundable, income-limited
Child & Dependent Care Credit
Up to $1,176 per qualifying person (15% of federal credit)
Young Child Tax Credit
$1,117 per child under age 6 (refundable, income-phased out)
California EITC
Refundable credit — up to $3,529 for qualifying low-income earners
SDI (State Disability Insurance)
1.1% on all wages — no wage cap since 2024

California vs. Federal Tax: Key Differences

ItemCaliforniaFederal 2026
Standard Deduction (Single)$5,363$15,000
Standard Deduction (MFJ)$10,726$30,000
Capital Gains RateSame as ordinary income0% / 15% / 20%
401(k) DeductionFollows federalUp to $23,500
SALT DeductionNot applicableCapped $10,000 (federal)
Social Security TaxNot taxed by CAUp to 85% taxable

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