California Income Tax Brackets 2025 (Latest FTB-Published)
9 brackets from 1% to 12.3% + 1% Mental Health surcharge. Top effective rate 13.3%. Standard deduction $5,706 (single) / $11,412 (MFJ). 2026 FTB release pending.
Note: 2026 FTB Brackets Not Yet Released
The California Franchise Tax Board has not yet published the 2026 Form 540 booklet (the URL /forms/2026/2026-540-booklet.html returns 404 as of October 12, 2026). The values shown on this page are the 2025 FTB-published brackets — these remain the most recent official values and are typically used as the reference for 2026 tax projections until the 2026 release.
Quick Answer: California Income Tax Brackets
California uses 9 progressive brackets, ranging from 1% on the first $11,079 to 12.3% on income over $742,953. Above $1M, a 1% Mental Health Services Act surcharge applies, making the effective top rate 13.3% — the highest of any US state. Single-filer standard deduction: $5,706. Married filing jointly: brackets double roughly; standard deduction $11,412.
About the California Brackets (2025 FTB-Published)
California publishes the most progressive income tax in the United States. Brackets are adjusted annually for inflation based on the California Department of Finance's CPI estimate (typically 2-3% per year). The values shown here are the 2025 brackets from the FTB Form 540 booklet — these are the most recent officially published values as of October 2026. The 2026 FTB booklet has not yet been released; once available, the standard deduction typically grows by ~2-3% per year (the 2024→2025 jump was the first index since 1986). Above $1M, an additional 1% Mental Health Services Act surcharge applies — making California's effective top rate 13.3%, the highest of any US state.
California 2025 (FTB) Tax Brackets (Single Filer)
California uses 9-bracket progressive taxation with marginal rates from 1% to 12.3% for single filers.
| Tax rate | Income range | Tax owed on this slice |
|---|---|---|
| 1% | $0 – $11,079 | 1% of income in this range |
| 2% | $11,080 – $26,264 | 2% of income in this range |
| 4% | $26,265 – $41,452 | 4% of income in this range |
| 6% | $41,453 – $57,542 | 6% of income in this range |
| 8% | $57,543 – $72,724 | 8% of income in this range |
| 9.3% | $72,725 – $371,479 | 9.3% of income in this range |
| 10.3% | $371,480 – $445,771 | 10.3% of income in this range |
| 11.3% | $445,772 – $742,953 | 11.3% of income in this range |
| 12.3% | $742,954 and up | All income above this threshold |
Show married filing jointly brackets (2025 (FTB))
| Tax rate | Income range | Tax owed on this slice |
|---|---|---|
| 1% | $0 – $22,158 | 1% of income in this range |
| 2% | $22,159 – $52,528 | 2% of income in this range |
| 4% | $52,529 – $82,904 | 4% of income in this range |
| 6% | $82,905 – $115,084 | 6% of income in this range |
| 8% | $115,085 – $145,448 | 8% of income in this range |
| 9.3% | $145,449 – $742,958 | 9.3% of income in this range |
| 10.3% | $742,959 – $891,542 | 10.3% of income in this range |
| 11.3% | $891,543 – $1,485,906 | 11.3% of income in this range |
| 12.3% | $1,485,907 and up | All income above this threshold |
1% Mental Health Services Act surcharge applies to taxable income over $1,000,000, making the effective top rate 13.3% — the highest state income tax rate in the US.
Example Tax Bills for California (2025 (FTB))
Approximate state tax for common income levels — single filer, no deductions. Use the calculator below to model your exact scenario.
| Income | State tax | Marginal rate | Effective rate |
|---|---|---|---|
| $40,000 | $964 | 4% | 2.41% |
| $75,000 | $3,413 | 9.3% | 4.55% |
| $150,000 | $10,388 | 9.3% | 6.93% |
| $500,000 | $44,766 | 11.3% | 8.95% |
| $1,500,000 | $165,336 | 12.3% | 11.02% |
Calculate Your Exact California Tax
The bracket tables show marginal tax owed by income slice. To compute your actual California state tax liability — including deductions, exemptions, and credits — use the income tax calculator below. Enter your filing status, deductions, and the brackets above are applied automatically.
California Tax FAQ
How is California different from federal income tax brackets?
California brackets differ from federal in three ways: (1) CA's top rate is 13.3% vs federal 37%; (2) CA's lowest bracket starts at 1% vs federal 10%; (3) CA brackets are narrower — top rate kicks in at ~$743K (single) vs federal $609,350 (single). CA also adds the 1% Mental Health surcharge above $1M.
Do California brackets include the federal tax?
No. California tax is calculated on the same income as federal (with minor differences) but at CA's own rates, separate from federal tax. You compute federal tax first, then CA tax based on CA AGI.
Are CA 2025 brackets different from 2024?
Yes — California adjusts brackets for CPI each year. 2025 single-filer first bracket starts at $11,079 vs $10,756 in 2024 (~3% inflation adjustment). Standard deduction rose from $5,540 to $5,706 — the first inflation adjustment since 1986.
What is the CA 1% Mental Health surcharge?
Voters approved the Mental Health Services Act (Proposition 63) in 2004. It added a 1% surcharge on CA taxable income over $1 million. Combined with the 12.3% top bracket, the effective top CA rate is 13.3% — the highest of any US state.
Is Social Security taxed in California?
No. California does not tax Social Security benefits at the state level. You compute CA tax on income excluding Social Security, regardless of whether Social Security is taxed federally.
What about capital gains in California?
California taxes capital gains as ordinary income at the bracket rates above — there is no preferential capital gains rate at the state level (the federal 0%/15%/20% long-term capital gains rates do not apply to CA).
When will 2026 brackets be available?
FTB typically publishes the next year's Form 540 booklet in October–November, effective for the next tax year. As of October 12, 2026, the 2026 booklet has not been released. This page will be updated as soon as FTB publishes the 2026 values.
California 2026 Tax Sources & References
- California Franchise Tax Board (FTB): 2026 individual income tax brackets and inflation adjustments. ftb.ca.gov
- California Department of Finance: CPI adjustment factor used to inflate 2025 brackets. dof.ca.gov
- Mental Health Services Act / Proposition 63 (2004): 1% surcharge on income above $1M. mhsoac.ca.gov
- Tax Foundation: California state income tax brackets, marginal rates, and historical comparisons. taxfoundation.org
Related California Tax Resources
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Author
Maya Chen, CFA
Chartered Financial Analyst
Independently reviewed
Dr. Aaron Pak, PhD
Doctor of Kinesiology & Public Health
Last reviewed: August 12, 2026 · Next scheduled review: quarterly
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