California has the highest top income tax rate in the country, and its system runs on a long ladder of progressive brackets. On top of federal tax, residents pay California state income tax, plus a mandatory State Disability Insurance contribution that many people are surprised to find on their pay stub. What California does not have is a local city or county income tax, which sets it apart from states like New York. This page pulls the whole picture together.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
California state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 1% | Up to $11,079 | Up to $22,158 | Up to $11,079 | Up to $22,173 |
| 2% | $11,079 – $26,264 | $22,158 – $52,528 | $11,079 – $26,264 | $22,173 – $52,530 |
| 4% | $26,264 – $41,452 | $52,528 – $82,904 | $26,264 – $41,452 | $52,530 – $67,716 |
| 6% | $41,452 – $57,542 | $82,904 – $115,084 | $41,452 – $57,542 | $67,716 – $83,805 |
| 8% | $57,542 – $72,724 | $115,084 – $145,448 | $57,542 – $72,724 | $83,805 – $98,990 |
| 9.3% | $72,724 – $371,479 | $145,448 – $742,958 | $72,724 – $371,479 | $98,990 – $505,208 |
| 10.3% | $371,479 – $445,771 | $742,958 – $891,542 | $371,479 – $445,771 | $505,208 – $606,251 |
| 11.3% | $445,771 – $742,953 | $891,542 – $1,000,000 | $445,771 – $742,953 | $606,251 – $1,000,000 |
| 12.3% | $742,953 – $1,000,000 | $1,000,000 – $1,485,906 | $742,953 – $1,000,000 | $1,000,000 – $1,010,417 |
| 13.3% | Over $1,000,000 | Over $1,485,906 | Over $1,000,000 | Over $1,010,417 |
Brackets apply to California taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
California's CalEITC uses its own income-based formula (not a percentage of the federal credit) and is not included here, so low-income filers may owe less than shown.
California uses a wide set of progressive brackets, more than most states, and the top rate is the highest in the nation. As with the federal system, only the income inside each band is taxed at that band’s rate, so your effective rate, the average across all your income, sits below your marginal rate. The table above shows the current brackets for every filing status.
California standard deduction
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $5,706 | $0 |
| Married Filing Jointly | $11,412 | $0 |
| Married Filing Separately | $5,706 | $0 |
| Head of Household | $11,412 | $0 |
These amounts are subtracted from income before California's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
- Unlike the IRS, California taxes HSA contributions — money you put into these accounts is still counted as California income even though it is excluded from federal income.
California sets its own standard deduction, which is considerably lower than the federal amount, so more of your income is exposed to state tax than you might expect. The table shows the California standard deduction by filing status, along with the state specific rules that shape your taxable income.
California has no local income tax
Unlike New York or Ohio, California does not levy a city or county income tax on wages, so there is no extra local rate stacked on top of the state tax. There is one California specific deduction to know about, though: State Disability Insurance, or SDI. This is a mandatory contribution withheld from your paycheck, and recent changes removed the wage cap, so it now applies to all of your earnings rather than stopping at a threshold. SDI is not an income tax, but it does reduce your take-home pay, and the payroll calculator accounts for it.
What you actually pay in California
| Gross Income | Federal | California | FICA | Combined |
|---|---|---|---|---|
| Up to $5,706 | -7.65% | 0% | 7.65% | 0% |
| $5,706 – $16,100 | 4.15% | 1% | 7.65% | 12.8% |
| $16,100 – $16,785 | 17.65% | 1% | 7.65% | 26.3% |
| $16,785 – $28,500 | 10% | 2% | 7.65% | 19.65% |
| $28,500 – $31,970 | 12% | 2% | 7.65% | 21.65% |
| $31,970 – $47,158 | 12% | 4% | 7.65% | 23.65% |
| $47,158 – $63,248 | 12% | 6% | 7.65% | 25.65% |
| $63,248 – $66,500 | 12% | 8% | 7.65% | 27.65% |
| $66,500 – $78,430 | 22% | 8% | 7.65% | 37.65% |
| $78,430 – $121,800 | 22% | 9.3% | 7.65% | 38.95% |
| $121,800 – $184,500 | 24% | 9.3% | 7.65% | 40.95% |
| $184,500 – $200,000 | 24% | 9.3% | 1.45% | 34.75% |
| $200,000 – $217,875 | 24% | 9.3% | 2.35% | 35.65% |
| $217,875 – $272,325 | 32% | 9.3% | 2.35% | 43.65% |
| $272,325 – $377,185 | 35% | 9.3% | 2.35% | 46.65% |
| $377,185 – $451,477 | 35% | 10.3% | 2.35% | 47.65% |
| $451,477 – $656,700 | 35% | 11.3% | 2.35% | 48.65% |
| $656,700 – $748,659 | 37% | 11.3% | 2.35% | 50.65% |
| $748,659 – $1,005,706 | 37% | 12.3% | 2.35% | 51.65% |
| Over $1,005,706 | 37% | 13.3% | 2.35% | 52.65% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and California each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | California Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $375 | $2,295 | $4,090 | $25,910 | 13.6% |
| $50,000 | $3,820 | $1,193 | $3,825 | $8,838 | $41,162 | 17.7% |
| $75,000 | $7,670 | $2,928 | $5,738 | $16,335 | $58,665 | 21.8% |
| $100,000 | $13,170 | $5,208 | $7,650 | $26,028 | $73,972 | 26% |
| $150,000 | $24,734 | $9,858 | $11,475 | $46,067 | $103,933 | 30.7% |
| $200,000 | $36,734 | $14,508 | $14,339 | $65,581 | $134,419 | 32.8% |
| $300,000 | $68,134 | $23,808 | $16,689 | $108,631 | $191,369 | 36.2% |
| $500,000 | $138,134 | $44,121 | $21,389 | $203,645 | $296,355 | 40.7% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
California's CalEITC uses its own income-based formula (not a percentage of the federal credit) and is not included here, so low-income filers may owe less than shown.
The combined table shows what a California resident really pays on their next dollar once federal tax, state tax, and FICA are stacked together, alongside take-home examples across a range of incomes. Because California has no local income tax, this combined figure is close to your full income tax picture, with SDI as the main additional payroll item on top.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in California as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your California take-home pay
To turn all of this into a single take-home figure for your own salary, covering federal tax, California state tax, SDI, and FICA together, run your numbers through the payroll calculator and select California as your state.
Frequently asked questions
Does California have the highest income tax in the US?
California has the highest top marginal state income tax rate in the country. Whether you pay anywhere near that rate depends on your income, since the top rate only applies to very high earners.
Does any city in California charge a local income tax?
No. California does not have city or county income taxes on wages, so your state income tax is the same wherever you live in the state. Other local taxes such as sales tax do vary by location.
What is the SDI deduction on my California paycheck?
SDI is State Disability Insurance, a mandatory payroll contribution that funds short term disability and paid family leave. It is withheld from your wages and, after recent changes, applies to all of your earnings with no wage cap.