California Tax Brackets 2026: A Complete Guide
Updated November 2026 · 6 min read · Source: California FTB
California uses a progressive personal income tax with 9 base brackets ranging from 1.0% to 12.3%, plus an additional 1.0% Mental Health Services Tax on taxable income above $1,000,000 (bringing the top marginal rate to 13.3%). Each September, the California Franchise Tax Board (FTB) indexes these thresholds for inflation.
2026 California Tax Brackets (All Filing Statuses)
Note: Thresholds below apply to California Taxable Income (Gross Income minus Standard or Itemized Deductions).
| Rate | Single / MFS | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 1.0% | $0 – $10,766 | $0 – $21,532 | $0 – $22,927 |
| 2.0% | $10,766 – $25,515 | $21,532 – $51,030 | $22,927 – $54,316 |
| 4.0% | $25,515 – $40,267 | $51,030 – $80,534 | $54,316 – $70,018 |
| 6.0% | $40,267 – $55,850 | $80,534 – $111,700 | $70,018 – $86,654 |
| 8.0% | $55,850 – $70,593 | $111,700 – $141,186 | $86,654 – $102,356 |
| 9.3% | $70,593 – $360,529 | $141,186 – $721,060 | $102,356 – $522,385 |
| 10.3% | $360,529 – $432,632 | $721,060 – $865,264 | $522,385 – $626,864 |
| 11.3% | $432,632 – $721,056 | $865,264 – $1,442,112 | $626,864 – $1,044,771 |
| 12.3% | Over $721,056 | Over $1,442,112 | Over $1,044,771 |
| +1.0% | Mental Health Services Surcharge on taxable income over $1,000,000 (all statuses) | ||
Marginal Rate vs. Effective Rate
Moving into a higher tax bracket never makes all of your income taxed at the higher rate. Only the dollars inside each slice pay that slice's percentage:
For example, a Single filer earning $100,000 in 2026 sits in the 9.3% marginal bracket (after subtracting the $5,900 standard deduction for $94,100 taxable income). Yet their actual California state tax after the $158 personal credit is $5,135.29 — an effective tax rate of just 5.14%.
The Wide 9.3% Middle-Income Band
Notice how wide the 9.3% bracket is: for Single filers, it spans from $70,593 all the way to $360,529 of taxable income. Most full-time California professionals, engineers, nurses, and dual-income households fall into this band, making pre-tax 401(k) and HSA contributions especially valuable because each dollar deferred saves 9.3 cents in state tax plus your marginal federal rate.
See Your Exact Bracket-by-Bracket Receipt
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