California tax tables 2026
The figures set by or for California for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
California income tax brackets: Single or married/RDP filing separately (Schedule X)
| State taxable income, per year | Rate |
|---|---|
| $0 to $11,456 | 1% |
| $11,456 to $27,157 | 2% |
| $27,157 to $42,861 | 4% |
| $42,861 to $59,498 | 6% |
| $59,498 to $75,197 | 8% |
| $75,197 to $384,109 | 9.3% |
| $384,109 to $460,927 | 10.3% |
| $460,927 to $768,213 | 11.3% |
| $768,213 to $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% |
Source: California Franchise Tax Board, Tax News October 2026: 2026 Indexing (2026 California tax rate schedules) · retrieved 2026-11-09
California income tax brackets: Married/RDP filing jointly or qualifying widow(er) (Schedule Y)
| State taxable income, per year | Rate |
|---|---|
| $0 to $22,912 | 1% |
| $22,912 to $54,314 | 2% |
| $54,314 to $85,722 | 4% |
| $85,722 to $118,996 | 6% |
| $118,996 to $150,394 | 8% |
| $150,394 to $768,218 | 9.3% |
| $768,218 to $921,854 | 10.3% |
| $921,854 to $1,000,000 | 11.3% |
| $1,000,000 to $1,536,426 | 12.3% |
| Over $1,536,426 | 13.3% |
Source: California Franchise Tax Board, Tax News October 2026: 2026 Indexing (2026 California tax rate schedules) · retrieved 2026-11-09
California income tax brackets: Head of household (Schedule Z)
| State taxable income, per year | Rate |
|---|---|
| $0 to $22,927 | 1% |
| $22,927 to $54,316 | 2% |
| $54,316 to $70,018 | 4% |
| $70,018 to $86,654 | 6% |
| $86,654 to $102,356 | 8% |
| $102,356 to $522,385 | 9.3% |
| $522,385 to $626,864 | 10.3% |
| $626,864 to $1,000,000 | 11.3% |
| $1,000,000 to $1,044,771 | 12.3% |
| Over $1,044,771 | 13.3% |
Source: California Franchise Tax Board, Tax News October 2026: 2026 Indexing (2026 California tax rate schedules) · retrieved 2026-11-09
California income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 13.3% |
| Standard deduction: SingleSingle or married/RDP filing separately | $5,900 |
| Standard deduction: Married filing jointlyMarried/RDP filing jointly or surviving spouse | $11,800 |
| Standard deduction: Head of household | $11,800 |
| Personal exemption credit (single, married filing separately, head of household) (credit) | $158 |
| Personal exemption credit (married/RDP filing jointly or surviving spouse) (credit) | $316 |
| Dependent exemption credit (each dependent) (credit) | $491 |
Source: California Franchise Tax Board, Tax News October 2026: 2026 Indexing (2026 California tax rate schedules) · retrieved 2026-11-09
Employee contributions
California supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 6.6% |
| Bonuses and stock options | 10.23% |
Source: California EDD Publication DE 44 (Rev. 52 (4-26)), 2026 California Employer's Guide — How to Withhold PIT on Supplemental Wages · retrieved 2026-10-16
State Disability Insurance (SDI), including Paid Family Leave
| Item | Value |
|---|---|
| Employee rate | 1.3% |
| Wage base | No limit |
Source: California EDD: Contribution Rates, Withholding Schedules, and Meals and Lodging Values (2026) · retrieved 2026-10-16
Employer costs
California state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $7,000 |
| New employer rate | 3.5% |
| Experience-rated range: lowest | 1.5% |
| Experience-rated range: highest | 6.2% |
New employers pay 3.4% UI plus 0.1% Employment Training Tax, both on the first $7,000.
Source: California EDD, Rates and Withholding (2026) · retrieved 2026-10-20
California other employer payroll taxes
| Item | Value |
|---|---|
| California Employment Training Tax (ETT)On the first $7,000 of each employee's wages per year | 0.1% |
Paid by the employer only; not deducted from wages.
Source: California EDD: Rates and Withholding (dateModified 2026-10-30), Historical Information, 2026 · retrieved 2026-11-09
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Official sources
- DE 44 (Rev. 52 (4-26)), 2026 California Employer's Guide · retrieved 2026-10-16
- 2026 Withholding Schedules — Method B, Exact Calculation Method · retrieved 2026-10-16
- California EDD: Rates and Withholding (dateModified 2026-10-30), Historical Information, 2026 · retrieved 2026-11-09
- DE 4 (Rev. 56 (1-26)), Employee's Withholding Allowance Certificate · retrieved 2026-10-16
- Information Sheet: Types of Payments (DE 231TP) · retrieved 2026-10-16
- California Franchise Tax Board, Tax News October 2026: 2026 Indexing (2026 California tax rate schedules) · retrieved 2026-11-09
- 2026 Instructions for Form 540-ES (Behavioral Health Services Tax worksheet) · retrieved 2026-10-16
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