How California taxes wages
Nine brackets from 1% to 12.3%, plus a 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) above $1 million. California does not follow the federal tips and overtime deduction.
At $65,000 of wages, that is the 12th-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.
Its top rate of 13.3% is the highest among the 26 jurisdictions with progressive brackets.
California tax brackets for single filers
2025 brackets for single filers. Source: ftb.ca.gov (PDF)
California adjusts its bracket thresholds for inflation each year. The 2026 thresholds haven’t been published yet, so we show the latest official schedule. Rates are unchanged.
| Taxable income | Rate |
|---|---|
| $0 – $11,079 | 1% |
| $11,079 – $26,264 | 2% |
| $26,264 – $41,452 | 4% |
| $41,452 – $57,542 | 6% |
| $57,542 – $72,724 | 8% |
| $72,724 – $371,479 | 9.3% |
| $371,479 – $445,771 | 10.3% |
| $445,771 – $742,953 | 11.3% |
| Over $742,953 | 12.3% |
California tax brackets for married couples filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $22,158 | 1% |
| $22,158 – $52,528 | 2% |
| $52,528 – $82,904 | 4% |
| $82,904 – $115,084 | 6% |
| $115,084 – $145,448 | 8% |
| $145,448 – $742,958 | 9.3% |
| $742,958 – $891,542 | 10.3% |
| $891,542 – $1,485,906 | 11.3% |
| Over $1,485,906 | 12.3% |
California tax brackets for heads of household
| Taxable income | Rate |
|---|---|
| $0 – $22,173 | 1% |
| $22,173 – $52,530 | 2% |
| $52,530 – $67,716 | 4% |
| $67,716 – $83,805 | 6% |
| $83,805 – $98,990 | 8% |
| $98,990 – $505,208 | 9.3% |
| $505,208 – $606,251 | 10.3% |
| $606,251 – $1,010,417 | 11.3% |
| Over $1,010,417 | 12.3% |
California adds a 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) on taxable income over $1,000,000, for a top marginal rate of 13.3%, whatever your filing status. Joint and head of household returns have a $11,412 standard deduction; a joint return gets two $153 personal exemption credits.
Example: $65,000 salary, single filer
| Wages | $65,000.00 |
|---|---|
| Standard deduction | −$5,706.00 |
| Taxable income | $59,294.00 |
| 1% on $0 – $11,079 | $110.79 |
| 2% on $11,079 – $26,264 | $303.70 |
| 4% on $26,264 – $41,452 | $607.52 |
| 6% on $41,452 – $57,542 | $965.40 |
| 8% on $57,542 – $59,294 | $140.16 |
| Personal exemption credit | −$153.00 |
| California income tax | $1,974.57 |
That works out to about $165 a month, or an effective rate of 3.04% of wages. Each rate applies only to the part of taxable income inside its bracket. The calculation uses the 2025 bracket thresholds until California publishes the 2026 ones.
Calculators for California
- Paycheck calculator
Take-home pay after federal income tax, Social Security, Medicare, and California income tax, with California selected.
- Tips and overtime calculator
Your federal deduction for qualified tips and overtime, with California selected and its state rules applied to the California estimate.
- Senior deduction calculator
A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.
- Car loan interest calculator
A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.
Does California tax tips and overtime?
California does not follow the federal tips and overtime deduction. California law has no deduction for qualified tips or overtime. AB 1550 (2026), which would have adopted both, didn’t pass.
Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by California, and our estimate taxes your full wages.
Source: Franchise Tax Board: analysis of AB 1550 (PDF), January 7, 2026. Checked . See how every state treats tips and overtime
To see your federal deduction and California tax together, open the tips and overtime calculator with California selected.
California vs. neighboring states
Workers in Nevada and Arizona would owe less on the same salary. Oregon would charge more.
Official source
For forms, exact brackets, and filing deadlines, go to the official California tax agency website.
Related states
- Oregon4.75%–9.9% progressive
- NevadaNo state income tax
- Arizona2.5% flat tax
- South Carolina1.99%–5.21% progressive