California Income Tax Calculator
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Your California Take-Home Pay
Where your gross pay goes
Tax Efficiency Score
We compare how much of your gross income you keep against the typical effective rate for your income tier in California.
Your California tax brackets
| Rate | Income range | Taxed in this band | Tax from band |
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What if you got a raise or bonus?
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Your take-home, broken down by time
5-year take-home projection
Assumes a 3% annual raise and current California tax brackets held constant.
| Year | Gross income | CA tax | Take-home pay |
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Understanding California’s State Income Tax
California runs the steepest progressive income tax structure of any state in the country. Instead of one flat rate, your income moves through nine separate brackets that the Franchise Tax Board adjusts each year for inflation, and only the income that falls inside each band is taxed at that band’s rate. A salary that puts you in the 9.3% bracket doesn’t mean 9.3% of your whole paycheck disappears; it means only the slice of income above roughly $72,724 (for single filers) is taxed at that rate, while the dollars below it are still taxed at 1%, 2%, 4%, 6%, and 8% as they did before you crossed into the next band.
On top of the standard nine brackets, California layers an additional 1% Mental Health Services Tax, now formally the Behavioral Health Services Tax, on any taxable income above $1,000,000. That threshold doesn’t move based on filing status, so a married couple filing jointly hits the surcharge at the same $1 million mark as a single filer, which is one of the few places where joint filers get no bracket relief at all. Combined with the 12.3% top bracket, this surcharge produces California’s well-known 13.3% top marginal rate, the highest of any state.
Most W-2 employees also see a State Disability Insurance deduction on their pay stub, separate from income tax. SDI funds California’s disability and Paid Family Leave programs, and since a 2024 law change, it now applies to every dollar of wages with no annual cap, which is part of why high earners have noticed their take-home pay shrink even when their salary hasn’t changed.
How the standard deduction works in California
Before any bracket math happens, California lets you subtract a standard deduction from your gross income to arrive at taxable income, unless your itemized deductions (mortgage interest, certain medical costs, state-allowed itemized items) add up to more. The standard deduction is meaningfully smaller than the federal one, which is part of why California taxable income often looks higher than federal taxable income on the same paycheck. Filers with significant mortgage interest or large charitable contributions are the ones most likely to benefit from itemizing instead.
Does California tax Social Security or retirement income?
Social Security retirement, survivor, and disability benefits are fully exempt from California income tax, which sets the state apart from places that tax a portion of those benefits. Pension and 401(k) or IRA withdrawals, however, are fully taxable at California’s regular rates, with no special retirement-income carve-out the way some other states offer.
Capital gains in California
California doesn’t have a separate, lower rate for long-term capital gains the way the federal system does. A stock sale, home sale gain above the federal exclusion, or business sale profit is simply added to your other income and taxed at your regular California bracket rate, which can push the effective rate on a large one-time gain noticeably higher than what federal rules alone would suggest.
Why filing status changes the math so much
Married couples filing jointly get tax brackets that are roughly double the width of single-filer brackets at every level, which is why two similar-earning spouses usually owe meaningfully less filing jointly than they would filing separately. Head of household status sits in between: wider brackets than single, but not quite as generous as joint filing. The one notable exception is the $1 million Behavioral Health Services Tax threshold, which stays flat regardless of how you file.
2025 California standard deduction by filing status
| Filing status | Standard deduction |
|---|---|
| Single / Married filing separately | $5,706 |
| Married filing jointly / Head of household / Qualifying surviving spouse | $11,412 |
Frequently asked questions
What is the California income tax rate for someone making $100,000?
A single filer earning $100,000 in California taxable income lands in the 9.3% marginal bracket, but their effective rate (total tax divided by income) comes out meaningfully lower than 9.3%, because the first portions of that income were taxed at 1%, 2%, 4%, 6%, and 8% before reaching the higher band. Enter your exact numbers in the calculator above for a precise figure.
Why is California’s top tax rate listed as both 12.3% and 13.3%?
12.3% is the top rate on the regular nine-bracket schedule. The 13.3% figure adds the extra 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) that applies only to taxable income above $1,000,000.
Is California State Disability Insurance the same as state income tax?
No. SDI is a separate payroll deduction that funds disability and paid family leave benefits, withheld at 1.2% of all wages with no cap for 2025. It shows up as its own line on your pay stub, separate from California personal income tax withholding.
Does California tax remote workers who live out of state?
Generally, California taxes nonresidents only on income sourced to California, such as wages for work physically performed in the state. Residency rules are fact-specific, so anyone splitting time between California and another state should review the FTB’s residency guidelines or speak with a tax professional.
Are California tax brackets the same every year?
No. The Franchise Tax Board adjusts bracket thresholds and the standard deduction annually based on the California Consumer Price Index, so the dollar ranges shift slightly most years even though the rates themselves (1% to 12.3%) rarely change.
Figures on this page reflect current-year tax brackets, standard deductions, and SDI rates published by the California Franchise Tax Board (ftb.ca.gov) and the California Employment Development Department (edd.ca.gov). Federal bracket estimates reference IRS Revenue Procedure guidance (irs.gov). This tool provides estimates for general planning purposes only and does not account for every credit, deduction, or unique tax situation. It is not tax, legal, or financial advice — consult a qualified CPA or the FTB directly for your specific filing.