California State Income Tax Bracket Calculator
10 brackets, 1% to 13.3% — the top rate includes a flat $1M Mental Health Services Tax threshold that isn't doubled for joint filers.
California's marginal tax brackets run from 1% to 12.3%, plus an extra 1% Mental Health Services Tax on taxable income over $1,000,000 (a flat threshold, not doubled for married filers) — for a 13.3% top combined rate.
Enter your taxable income and filing status to see your California state tax.
CA State Income Tax Calculator
Estimated CA State Tax
Taxable Income
Effective Rate
How this is calculated
Taxable income = gross income minus the standard deduction ($5,706 single / $11,412 married filing jointly) — this simplified calculator doesn't account for itemized deductions, other adjustments, or credits. The tax is then computed marginally: each bracket's rate applies only to the portion of income within that bracket, not your whole income.
If taxable income exceeds $1,000,000, an additional flat 1% Mental Health Services Tax applies to the amount over that threshold — notably, this $1M line is the same for both single and joint filers, unlike every other bracket boundary, which doubles for joint filers.
Your "effective rate" (total tax divided by gross income) will always be lower than your top marginal bracket, since only your highest dollars are taxed at that top rate.
Frequently Asked Questions
What are California's income tax brackets?
California has 10 progressive brackets ranging from 1% to 13.3% for tax year 2025. The top 13.3% rate combines the regular 12.3% top bracket with an additional 1% Mental Health Services Tax on taxable income over $1,000,000.
Is the $1,000,000 Mental Health Services Tax threshold doubled for married couples?
No. Unlike the regular tax brackets, the $1,000,000 threshold for the extra 1% Mental Health (Behavioral Health) Services Tax is the same flat amount regardless of filing status — it is not doubled for married filing jointly.
What is the California standard deduction?
For tax year 2025, $5,706 for single filers and $11,412 for married filing jointly — notably lower than the federal standard deduction.
Does California tax income the same way as the federal government?
The general concept (progressive marginal brackets) is similar, but California's brackets, rates, and deduction amounts are entirely separate from federal ones, and California doesn't conform to every federal tax rule.
What does "marginal rate" mean for my tax bill?
Only the portion of your income within each bracket is taxed at that bracket's rate — your entire income isn't taxed at your top bracket's rate. This calculator applies each bracket correctly rather than a flat rate on your total income.
This tool provides an educational estimate only and is not tax advice. It doesn't account for itemized deductions, credits, or other adjustments — consult a CPA or use FTB-certified software for your actual return.